| 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.     |         |
| 57 River Street                      | Delaware     |
| 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                | Hong Kong    |
| 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                  |         |