| NAME                OF SUBSIDIARY                          | Jurisdiction                        |
|------------------------------------------------------------|-------------------------------------|
| Nortek                Holdings, Inc.                       | Delaware                            |
| Nortek,                Inc.                                | Delaware                            |
| Best                S.p.A.                                 | Italy                               |
| Best                Deutschland GmbH                       | Germany                             |
| Best                France S.A.                            | France                              |
| Broan-NuTone                Canada, Inc.                   | Ontario,                Canada      |
| Venmar                Ventilation Inc.                     | Quebec,                Canada       |
| Innergy                Tech Inc.                           | Quebec,                Canada       |
| Venmar                CES, Inc.                            | Saskatchewan,                Canada |
| Venmar                Ventilation (H.D.H.) Inc.            | Quebec,                Canada       |
| Broan-NuTone                LLC                            | Delaware                            |
| Aubrey                Manufacturing, Inc.                  | Delaware                            |
| Broan                Building Products (Huizhou) Co., Ltd. | China                               |
| NuTone                Inc.                                 | Delaware                            |
| Rangaire                LP                                 | Delaware                            |
| Eaton-Williams                Holding Limited              | United                Kingdom       |
| Elektromec                S.p.A.                           | Italy                               |
| Jensen                Industries, Inc.                     | Delaware                            |
| Linear                LLC                                  | California                          |
| Elan                Home Systems, L.L.C.                   | Kentucky                            |
| GTO,                Inc.                                   | Flordia                             |
| M&S                Systems, LP                         | Delaware                            |
| Niles                Audio Corporation                     | Delaware                            |
| OmniMount                Systems, Inc.                     | Michigan                            |
| Operator                Specialty Company, Inc.            | Michigan                            |
| Panamax                Inc.                                | California                          |
| SpeakerCraft,                Inc.                          | Delaware                            |
| Sunfire                Corporation                         | Delaware                            |
| Xantech                Corporation                         | California                          |
| Linear                H.K. Manufacturing Ltd.              | Hong                Kong            |
| Nordyne                Inc.                                | Delaware                            |
| NORDYNE                International, Inc.                 | Delaware                            |
| CES                Group, Inc.                             | Delaware                            |
| Governair                Corporation                       | Oklahoma                            |
| Mammoth,                Inc.                               | Delaware                            |
| Mammoth                China, Ltd.                         | Delaware                            |
| Temtrol,                Inc.                               | Oklahoma                            |
| Ventrol                Air Handling Systems Inc.           | Quebec,                Canada       |
| Webco,                Inc.                                 | Missouri                            |