| 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                                  |
| Best                  Poland S.p.zo.o.                       | Poland                                  |
| 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-NuTone                  (HK) Limited                   | China                                   |
| Broan                  Building Products (Huizhou) Co., Ltd. | China                                   |
| NuTone                  Inc.                                 | Delaware                                |
| Pacific                  Zephyr Range Hood, Inc.             | California                              |
| Rangaire                  LP                                 | Delaware                                |
| Zephyr                  Corporation                          | California                              |
| Eaton-Williams                  Holding Limited              | United                  Kingdom         |
| Elektromec                  S.p.A.                           | Italy                                   |
| Imerge                  Limited                              | United                  Kingdom         |
| Jensen                  Industries, Inc.                     | Delaware                                |
| Linear                  LLC                                  | California                              |
| Advanced                  Bridging Technologies, Inc.        | California                              |
| Elan                  Home Systems, L.L.C.                   | Kentucky                                |
| Furman                  Sound, LLC                           | California                              |
| Gefen,                  Inc.                                 | California                              |
| GTO,                  Inc.                                   | Florida                                 |
| Magenta                  Research, Ltd.                      | Connecticut                             |
| Niles                  Audio Corporation                     | Delaware                                |
| OmniMount                  Systems, Inc.                     | Arizona                                 |
| Operator                  Specialty Company, Inc.            | Michigan                                |
| Panamax                  Inc.                                | California                              |
| Secure                  Wireless, 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                                |
| Cleanpak                  International, Inc.                | Delaware                                |
| Governair                  Corporation                       | Oklahoma                                |
| Huntair,                  Inc.                               | Delaware                                |
| Mammoth,                  Inc.                               | Delaware                                |
| Mammoth                  China, Ltd.                         | Delaware                                |
| Mammoth                  Group Investments, Ltd.        | British                  Virgin Islands |
| Temtrol,                  Inc.                               | Oklahoma                                |
| Ventrol                  Air Handling Systems Inc.           | Quebec,                  Canada         |
| Webco,                  Inc.                                 | Missouri                                |