Exhibit 21

SUBSIDIARIES

|Name of Entity                                            |  | State of Incorporation
|--------------------------------------------------------- |  | ----------------------
|                                                          |  |                       
|AETEX, Inc.                                               |  | Delaware              
|All American
  Towing Services, Inc.                      |  | Delaware              
|Allied
  Gardens Towing, Inc.                             |  | Delaware              
|Allied
  Towing and Recovery, Inc.                        |  | Delaware              
|APACO, Inc.                                               |  | Delaware              
|A to Z Enterprises,
  Inc.                                |  | Delaware              
|B&B
  Associated Industries, Inc.                         |  | Delaware              
|B-G Towing,
  Inc.                                        |  | Delaware              
|Bear
  Transportation, Inc.                               |  | Delaware              
|BTRX, Inc.                                                |  | Delaware              
|BTRCX, Inc.                                               |  | Delaware              
|BASIEX, Inc.                                              |  | Delaware              
|BBSX, Inc.                                                |  | Delaware              
|BVSWS, Inc.                                               |  | Kentucky              
|Bryrich Corporation                                       |  | Delaware              
|Cal West
  Towing, Inc.                                   |  | Delaware              
|Cardinal
  Centre Enterprises, Inc.                       |  | California            
|CBTX, Inc.                                                |  | Delaware              
|Central
  Valley Towing, Inc.                             |  | Delaware              
|Century
  Holdings, Inc.                                  |  | Tennessee             
|CEX, Inc.                                                 |  | Delaware              
|Champion
  Carrier Corporation                            |  | Delaware              
|Chevron,
  Inc.                                           |  | Pennsylvania          
|CCASX, Inc.                                               |  | Delaware              
|CVDC, Inc.                                                |  | Delaware              
|Competition
  Wheelift, Inc.                              |  | Delaware              
|D.A.
  Haneline, Inc.                                     |  | Delaware              
|DVREX, Inc.                                               |  | Texas                 
|Dicks
  Towing & Road Service, Inc.                      |  | Delaware              
|Dollar
  Enterprises, Inc.                                |  | Delaware              
|DSX, Inc.                                                 |  | Delaware              
|DuRu, Inc.                                                |  | Delaware              
|Export
  Enterprises, Inc.                                |  | Delaware              
|Garys
  Towing & Salvage, Inc.                           |  | Delaware              
|Golden West
  Towing Equipment Inc.                       |  | Delaware              
|GMAR, Inc.                                                |  | Delaware              
|Great
  America Towing, Inc.                              |  | Delaware              
|Gregs
  Towing, Inc.                                     |  | Delaware              
|HTX, Inc.                                                 |  | Delaware              
|Kauffs,
  Inc.                                           |  | Delaware              
|Kauffs of
  Ft. Pierce, Inc.                             |  | Florida               
|Kauffs of
  Miami, Inc.                                  |  | Florida               
|Kauffs of
  Palm Beach, Inc.                              |  | Florida               
|Kens
  Towing, Inc.                                      |  | Delaware              
|King
  Automotive & Industrial Equipment, Inc.            |  | Delaware              
|LTSX, Inc.                                                |  | Delaware              
|LASX, Inc.                                                |  | Delaware              
|LWKR, Inc.                                                |  | Delaware              
|Lincoln
  Towing Enterprises, Inc.                        |  | Delaware              
|Maejo, Inc.                                               |  | Delaware              
|Mid America
  Wrecker & Equipment Sales, Inc. of Colorado |  | Delaware              
|Miller
  Financial Services Group, Inc.                   |  | Tennessee             
|Miller/Greeneville,
  Inc.                                |  | Tennessee             
|Miller
  Industries Distributing, Inc.                    |  | Delaware              
|Miller
  Industries International, Inc.                   |  | Tennessee             

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|Name of Entity                                     |  | State of Incorporation
|-------------------------------------------------- |  | ----------------------
|                                                   |  |                       
|Miller
  Industries Towing Equipment Inc.          |  | Delaware              
|MSTEX, Inc.                                        |  | Delaware              
|MTSX, Inc.                                         |  | Delaware              
|MGEX, Inc.                                         |  | Delaware              
|Murphys
  Towing, Inc.                            |  | Delaware              
|P.A.T., Inc.                                       |  | Delaware              
|PEX, Inc.                                          |  | Delaware              
|Purpose,
  Inc.                                    |  | Delaware              
|RMA
  Acquisition Corp.                            |  | Delaware              
|RRIC
  Acquisition Corp.                           |  | Delaware              
|RSX, Inc.                                          |  | Delaware              
|Road One,
  Inc.                                   |  | Delaware              
|RoadOne
  Employee Services, Inc.                  |  | Delaware              
|Road One
  Insurance Services, Inc.                |  | Delaware              
|Road One
  Service, Inc.                           |  | Delaware              
|RoadOne
  Specialized Transportation, Inc.         |  | Delaware              
|RoadOne
  Transportation & Logistics, Inc.         |  | Delaware              
|R.M.W.S.,
  Inc.                                   |  | Delaware              
|Sonoma
  Circuits, Inc.                            |  | Delaware              
|Southern
  Wrecker Center, Inc.                    |  | Delaware              
|Southern
  Wrecker Sales, Inc.                     |  | Delaware              
|SWSX, Inc.                                         |  | Delaware              
|Texas Towing
  Corporation                         |  | Delaware              
|TWSX Inc.                                          |  | Delaware              
|TPCTH, Inc.                                        |  | Delaware              
|Treasure
  Coast Towing, Inc.                      |  | Delaware              
|Treasure
  Coast Towing of Martin County, Inc.     |  | Florida               
|TSSC, Inc.                                         |  | Delaware              
|WTC, Inc.                                          |  | Delaware              
|WSX, Inc.                                          |  | Delaware              
|Western
  Towing; McClure/Earley Enterprises, Inc. |  | Delaware              
|WTEX, Inc..                                        |  | Delaware              
|WTX, Inc.                                          |  | Delaware              
|ZTRX, Inc.                                         |  | Delaware              

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