**EXHIBIT21**

BRIGGS &STRATTON CORPORATION AND SUBSIDIARIES

2007 Annual Reporton Form 10-K

SUBSIDIARIES OFTHE REGISTRANT
| Subsidiary                                                                          | ** ** | **State or Country   of Incorporation** | ** ** | **Percent Voting   Stock/Interests Owned** | ** ** |
|-------------------------------------------------------------------------------------|------------|-------------------------------------------------------------|------------|-----------------------------------------------------------|------------|
| ** **                                                                          | ** ** | ** **                                                  | ** ** | ** **                                                | ** ** |
| Briggs &  Stratton AG                                                           |       | Switzerland                                                 |       | 100                                                       | %          |
| Briggs &  Stratton Australia Pty. Limited                                       |       | Australia                                                   |       | 100                                                       | %          |
| Briggs &  Stratton Austria GmbH                                                 |       | Austria                                                     |       | 100                                                       | %          |
| Briggs &  Stratton Canada Inc.                                                  |       | Canada                                                      |       | 100                                                       | %          |
| Briggs &  Stratton (Chongqing) Engine Co., Ltd.                                 |       | China                                                       |       | 95                                                        | %          |
| Briggs &  Stratton (Czech) Power Products, s.r.o.                               |       | Czech  Republic                                             |       | 100                                                       | %          |
| Briggs &  Stratton CZ, s.r.o.                                                   |       | Czech  Republic                                             |       | 100                                                       | %          |
| Briggs &  Stratton France, S.A.R.L.                                             |       | France                                                      |       | 100                                                       | %          |
| Briggs &  Stratton Germany GmbH                                                 |       | Germany                                                     |       | 100                                                       | %          |
| Briggs &  Stratton Iberica, S.L.                                                |       | Spain                                                       |       | 100                                                       | %          |
| Briggs &  Stratton International, Inc.                                          |       | Wisconsin                                                   |       | 100                                                       | %          |
| Briggs &  Stratton Italy S.r.l.                                                 |       | Italy                                                       |       | 100                                                       | %          |
| Briggs &  Stratton Japan YK                                                     |       | Japan                                                       |       | 100                                                       | %          |
| Briggs &  Stratton Mexico S.A. de C.V.                                          |       | Mexico                                                      |       | 100                                                       | %          |
| Briggs &  Stratton Netherlands B.V.                                             |       | Netherlands                                                 |       | 100                                                       | %          |
| Briggs &  Stratton New Zealand Limited                                          |       | New  Zealand                                                |       | 100                                                       | %          |
| Briggs &  Stratton Power Products Group, LLC                                    |       | Delaware                                                    |       | 100                                                       | %          |
| Briggs &  Stratton Representacao de Motores e Produtos de Forca do Brasil Ltda. |       | Brazil                                                      |       | 100                                                       | %          |
| Briggs &  Stratton RSA (Pty.) Ltd.                                              |       | South  Africa                                               |       | 100                                                       | %          |
| Briggs &  Stratton (Shanghai) International Trading Co., Ltd.                   |       | China                                                       |       | 100                                                       | %          |
| Briggs &  Stratton (Shanghai) Power Products Co., Ltd.                          |       | China                                                       |       | 100                                                       | %          |
| Briggs &  Stratton Sweden AB                                                    |       | Sweden                                                      |       | 100                                                       | %          |
| Briggs &  Stratton Tech, LLC                                                    |       | Wisconsin                                                   |       | 100                                                       | %          |
| Briggs &  Stratton U.K. Limited                                                 |       | United  Kingdom                                             |       | 100                                                       | %          |
| BSD, Inc.                                                                           |       | Wisconsin                                                   |       | 100                                                       | %          |
| Simplicity  Manufacturing, Inc.                                                     |       | Delaware                                                    |       | 100                                                       | %          |

 

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