**EXHIBIT 21**

**SUBSIDIARIESOF THE REGISTRANTMARCH 2006**

| **Sauer-Danfoss   Inc.**                                     | ** ** | **Corporation**                      | ** ** | **Business Purpose**            |
|--------------------------------------------------------------|------------|--------------------------------------|------------|---------------------------------|
| Sauer-Danfoss  (US) Company                                  |       | Delaware Corporation                 |       | Manufacturing &  Sales |
| Hydro-Gear, Inc.                                        |       | Delaware Corporation                 |       | Holding Company                 |
| Hydro-Gear  Limited Partnership                              |       | Illinois Partnership                 |       | Manufacturing &  Sales |
| TSD Integrated  Controls LLC                                 |       | Delaware Limited  Liability Company  |       | Manufacturing &  Sales |
| Sauer-Danfoss Pty  Ltd.                                      |       | Australian Corporation               |       | Sales                           |
| Sauer-Danfoss  BVBA                                          |       | Belgium Corporation                  |       | Sales                           |
| Sauer-Danfoss  Hidraulica Mobil   Ltda.                      |       | Brazilian Corporation                |       | Manufacturing                   |
| Sauer-Danfoss  Ltda.                                         |       | Brazilian Limited  Liability Company |       | Sales                           |
| Sauer-Danfoss  Shanghai Hydrostatic Transmission Co., Ltd.   |       | Chinese Corporation                  |       | Manufacturing                   |
| Sauer-Danfoss-Daikin  Mobile Hydraulics (Shanghai) Co., Ltd. |       | Chinese Corporation                  |       | Sales                           |
| Sauer-Danfoss  Shanghai Co. Ltd.                             |       | Chinese Corporation                  |       | Manufacturing                   |
| Sauer-Danfoss ApS                                            |       | Danish Corporation                   |       | Manufacturing &  Sales |
| Sauer-Danfoss  Holding ApS                                   |       | Danish Corporation                   |       | Holding                         |
| Sauer-Danfoss BV                                             |       | Dutch Corporation                    |       | Sales                           |
| Oy Sauer-Danfoss  AB                                         |       | Finish Corporation                   |       | Sales                           |
| Sauer-Danfoss  S.A.S.                                        |       | French Corporation                   |       | Sales                           |
| Sauer-Danfoss  GmbH & Co. OHG                       |       | German Partnership                   |       | Manufacturing &  Sales |
| Sauer-Danfoss  GmbH                                          |       | German Corporation                   |       | Holding/Management              |
| Sauer-Danfoss  Informatik GmbH                               |       | German Corporation                   |       | Information Services            |
| Sauer-Danfoss  (Berching) GmbH                               |       | German Corporation                   |       | Manufacturing &  Sales |
| Sauer-Danfoss  (Kaiserslautern) GmbH                    |       | German Corporation                   |       | Manufacturing &  Sales |
| Sauer-Danfoss  India Private   Limited                       |       | Indian Corporation                   |       | Manufacturing &  Sales |
| Sauer-Danfoss  (Bologna) SpA                                 |       | Italian Corporation                  |       | Manufacturing &  Sales |
| Sauer-Danfoss  S.r.l.                                        |       | Italian Corporation                  |       | Manufacturing &  Sales |
| Daikin-Sauer-Danfoss  Manufacturing Ltd.                     |       | Japanese Corporation                 |       | Manufacturing &  Sales |
| Sauer-Danfoss-Daikin  Ltd.                                   |       | Japanese Corporation                 |       | Sales                           |
| Sauer-Danfoss-Daikin  Ltd., Korea                            |       | Korean Corporation                   |       | Sales                           |
| Sauer-Danfoss A/S                                            |       | Norwegian Corporation                |       | Sales                           |
| Sauer-Danfoss  sp.z.o.o.                                     |       | Polish Corporation                   |       | Manufacturing &  Sales |
| Sauer-Danfoss  Pte. Ltd.                                     |       | Singaporean Corporation              |       | Sales                           |
| Merkur Hydraulika  a.s.                                      |       | Slovakian Corporation                |       | Sales                           |
| Sauer-Danfoss  a.s.                                          |       | Slovakian Corporation                |       | Manufacturing &  Sales |
| Sauer-Danfoss SA                                             |       | Spanish Corporation                  |       | Sales                           |
| Sauer-Danfoss  (Almhult) AB                                  |       | Swedish Corporation                  |       | Manufacturing                   |
| Sauer-Danfoss AB                                             |       | Swedish Corporation                  |       | Sales                           |
| Custom Design  Electronics of Sweden AB                      |       | Swedish Corporation                  |       | Holding                         |

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| SD (UK) Ltd.                          |   | U.K. Corporation |   | Liquidation (1)                 |
|---------------------------------------|--------|------------------|--------|---------------------------------|
| Sauer-Danfoss (Swindon)  Ltd.         |   | U.K. Corporation |   | Liquidation (1)                 |
| Sauer-Danfoss  Limited                |   | U.K. Corporation |   | Manufacturing &  Sales |
| Integrated  Control Technologies Ltd. |   | U.K. Corporation |   | Liquidation (1)                 |

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(1)          Operations of theseentities were being merged into Sauer-Danfoss Limited.

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