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                                   EXHIBIT 21

                         Delco Remy International, Inc.
                         Subsidiaries of the Registrant

Delco Remy International, Inc. (Delaware)
     Delco Remy America, Inc. (Delaware)
        Delco Remy International (Europe) GmbH (Germany)
     Reman Holdings, Inc. (Delaware)
        Nabco, Inc. (Michigan)
        The A & B Group, Inc. (Mississippi)
         A & B Cores, Inc. (Mississippi)
         A & B Enterprises, Inc. (Mississippi)
         Dalex, Inc. (Mississippi)
         MCA, Inc. of Mississippi (Mississippi)
         R & L Tool Company, Inc. (Mississippi)
        Power Investments, Inc. (Indiana)
         Franklin Power Products, Inc. (Indiana)
                       Magnum Power Products, LLC (Delaware)
         International Fuel Systems, Inc. (Indiana)
         Marine Corporation of America (Indiana)
         Power Investments Marine, Inc. (New Jersey)
         Powrbilt Products, Inc. (Texas)
         Power Investments Canada Ltd. (Alberta)
         Alberta Ltd. (Alberta)
          Central Precision (1988) Limited (Canada)
          Western Reman Ltd. (Canada)
          Alvin Morris Holdings Ltd. (Alberta)
              Morris Manufacturing Co. Ltd. (Alberta)
              Engine Rebuilders Ltd. (Alberta)
                  Reman Transport Ltd. (Alberta)
        World Wide Automotive Inc. (Virginia)
         Publitech, Inc. (Virginia)
         World Wide Automotive Distributors, Inc. (Virginia)
        Williams Technologies, Inc. (South Carolina)
          HSG I, Inc. (Delaware)
          HSG II, Inc. (Delaware)
              Engine Master, L.P. (Delaware)
     Remy International, Inc. (Delaware)
        DR Sales, Inc. (Delaware)
        Remy Holding Limited (UK)
         Remy Auto Parts Holdings B.V. (Netherlands)
          Delco Remy Germany GmbH (Germany)
              Continental ISAD Electric Motors Verwaltungs GmbH (Germany)
              Continental ISAD Electric Motors GmbH & Co. OHG (Germany)
          Delco Remy Hungary KFT (Hungary)
              Delco Remy Remanufacturing KFT (Hungary)
          Delco Remy UK Limited (UK)
          Remy Holdings do Brasil Ltda. (Brazil)
              Delco Remy Brazil, Ltda. (Brazil)
          DR Holdings II BV (Netherlands)
          Elmot - DR, Sp.z.o.o
          DRK Holdings B.V. (Netherlands)
              Delco Remy Korea (Korea)
          Delco Remy Holding Belgium bvba (Belgium)
          Delco Remy Belgium bvba (Belgium)
                  Electro Diesel Rebuild bvba
                  Electro-Rebuild Tunisie S.A.R.L. (Tunisia)
          Remy Mexico Holdings, S. de R.L. de C.V. (Mexico)
              Delco Remy Remanufacturing Services,S. de R. L. de C.V. (Mexico)
              Delco Remy Remanufacturing de Mexico S. de R.L. de C.V. (Mexico)
              Delco Remy Mexico, S. de R.L. de C.V. (Mexico)
              Remy Mexico Services, S. de R.L. de C.V. (Mexico)
              Remy Componentes S. De  R.L. de C.V. (Mexico)
        Remy Components Holdings, Inc. (Delaware)
        Remy India Holdings, Inc. (Delaware)
         Sahney Paris Rhone Limited (India)
        Remy Korea Holdings, Inc. (Delaware)
        Delco Remy International Limited (Barbados)
        Remy South America Holdings, Inc. (Delaware)
        Autovill Holdings, Inc. (Delaware)
        Delco Remy International Limited (Barbados)
     Ballantrae Corporation
        Kraftube, Inc. (Michigan)
        Tractech, Inc. (Delaware)
         Tractech, Inc. Limited (Ireland)
     A.P. Acquisition (Delaware)