**EXHIBIT21**

BRIGGS &STRATTON CORPORATION AND SUBSIDIARIES

2006 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  International Sales Corp.                                    |       | Virgin Islands |       | 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%                                   |

 

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|                                                              |   |           |   |   |
|-------------------------------------------------------------------|--------|----------------|--------|--------|
| 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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