**Exhibit 21**

 

SUBSIDIARIES OF THE REGISTRANT

 

CHANNELL COMMERCIAL CORPORATION

 

Subsidiaries of the Registrant

December 31, 2004

 

Subsidiaries included in the2004 consolidated financial statements of the Company are:

 
| ** **                                     | ** ** | **Percentage of  Voting Power  Held by the Company** | ** ** |
|------------------------------------------------|------------|------------------------------------------------------|------------|
| Canada:                                        |       |                                                 |       |
|                                           |       |                                                 |       |
| Channell Commercial Canada Inc.                |       | 100                                                  | %          |
|                                           |       |                                                 |       |
| United Kingdom:                                |       |                                                 |       |
|                                           |       |                                                 |       |
| Channell Commercial Europe Limited             |       | 100                                                  | %          |
| AC Egerton Limited                             |       | 100                                                  | %          |
| Channell Limited                               |       | 100                                                  | %          |
| Fibercast Limited                              |       | 100                                                  | %          |
|                                           |       |                                                 |       |
| Asia/Pacific:                                  |       |                                                 |       |
|                                           |       |                                                 |       |
| Channell Proprietary Limited                   |       | 100                                                  | %          |
| Channell Limited                               |       | 100                                                  | %          |
| Channell Bushman Pty Limited                   |       | 75                                                   | %          |
| Bushman Group Pty Limited                      |       | 75                                                   | %          |
| Australian Bushman Tanks Pty Limited           |       | 75                                                   | %          |
| Polyrib Tanks Pty Limited                      |       | 75                                                   | %          |
| Bushman Engineering Pty Limited                |       | 75                                                   | %          |
| Channell Commercial Malaysia Sendirian  Berhad |       | 100                                                  | %          |
| Channell Hong Kong Limited                     |       | 100                                                  | %          |
|                                           |       |                                                 |       |
| Mexico:                                        |       |                                                 |       |
|                                           |       |                                                 |       |
| Channell de Mexico SA de CV                    |       | 51                                                   | %          |

 

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