| Name                                      | Jurisdiction  |
|-------------------------------------------|---------------|
|                                      |          |
| American Biltrite (Canada)      Ltd.      | Canada        |
| 200 Bank    Street                        |          |
| Sherbrooke, Quebec J1H      4K3           |          |
| also doing business in      Canada        |          |
| as Produits American Biltrite      Ltee   |          |
|                                      |          |
|                                      |          |
| American Biltrite Far East,      Inc.     | Delaware      |
| 57 River    Street                        |          |
| Wellesley Hills, Massachusetts      02481 |          |
|                                      |          |
|                                      |          |
| Majestic Jewelry,      Inc.               | Delaware      |
| 57 River    Street                        |          |
| Wellesley Hills, Massachusetts      02481 |          |
|                                      |          |
|                                      |          |
| Ocean State Jewelry,      Inc.            | Rhode  Island |
| 57 River    Street                        |          |
| Wellesley Hills, Massachusetts      02481 |          |
|                                      |          |
|                                      |          |
| K&M Associates      L.P.              | Rhode  Island |
| 425 Dexter      Street                    |          |
| Providence, Rhode Island      02907       |          |
|                                      |          |
|                                      |          |
| Aimpar,Inc.                               | New York      |
| 57 River    Street                        |          |
| Wellesley Hills, Massachusetts      02481 |          |
|                                      |          |
|                                      |          |
| ABTRE, Inc.                               | Tennessee     |
| 57 River    Street                        |          |
| Wellesley Hills, Massachusetts      02481 |          |
|                                      |          |

----

| Ideal Tape Co.,      Inc.                            | Delaware      |
|------------------------------------------------------|---------------|
| 1400 Middlesex      Street                           |          |
| Lowell, Massachusetts      01851                     |          |
|                                                 |          |
|                                                 |          |
| American Biltrite Intellectual      Properties, Inc. | Delaware      |
| 103 Foulk Road,  Suite      200            |          |
| Wilmington, Delaware      19803                      |          |
|                                                 |          |
|                                                 |          |
| K & M Trading (H.K.)      Limited                | HongKong      |
| 20F Alexandra      House                             |          |
| 16-20 Chater      Road                               |          |
| Central Hong      Kong                               |          |
|                                                 |          |
|                                                 |          |
| Congoleum      Corporation                           | Delaware      |
| 3500 Quakerbridge      Road                          |          |
| Mercerville, New Jersey      08619                   |          |
|                                                 |          |
|                                                 |          |
| ABItalia,    Inc.                                    | Delaware      |
| 57 River    Street                                   |          |
| Wellesley Hills, Massachusetts      02481            |          |
|                                                 |          |
|                                                 |          |
| Abimex, LLC                                          | Delaware      |
| 57 River    Street                                   |          |
| Wellesley Hills, Massachusetts      02481            |          |
|                                                 |          |
|                                                 |          |
| K&M Legendary Services,      Inc.                | Delaware      |
| 425 Dexter      Street                               |          |
| Providence, Rhode Island      02907                  |          |
|                                                 |          |
|                                                 |          |
| 425 Dexter Associates,      L.P.                     | Rhode  Island |
| 425 Dexter      Street                               |          |
| Providence, Rhode Island      02907                  |          |