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                                                                    EXHIBIT (21)

PARENTS AND SUBSIDIARIES
            AMERICAN STANDARD COMPANIES INC. (DELAWARE) - REGISTRANT
                                                                         Subsid-
                                                                         iaries*
U.S. SUBSIDIARIES:

American Standard Inc. (Delaware) - Immediate Parent
   The American Chinaware Company (Delaware)
   American Standard Financial Corporation (Delaware)
      Standard Trane Insurance Company (Vermont)
   American Standard Leasing Inc. (Delaware)
   American Standard Shared Services Inc. (Delaware)
   American Standard Warranty Company (South Carolina)
   Amstan Air Inc. (Delaware)
   Amstan Logistics Inc. (Delaware)
   A-S Energy, Inc. (Texas)
   Houston Trane, Inc. (Texas)
   Rand Trane Dallas Inc. (Delaware)
      FACS Facility Services, Inc. (Texas)
   Standard Compressors Inc. (Delaware)
   Trane Comfort Solutions Inc. (Delaware)
   Trane Puerto Rico Inc. (Delaware)
   WABCO Automotive Control Systems Inc. (Delaware)
   WABCO Automotive Holdings Inc. (Delaware)
      WABCO Air Compressor Holdings Inc. (Delaware)
   WABCO North America Inc. (Delaware)

American Standard International Inc. (Delaware)
   American Standard Credit Inc. (Delaware)
   American Standard International L.L.C.
   American Standard Trane Brands, Inc. (Delaware)
   American Standard Trane, Ltd. (Delaware)
   American Standards Inc. (Delaware)
   A-S Thai Holdings Ltd. (Delaware)
   Hermann Trane Harrisburg Inc. (Delaware)
   Ives Trane NY, Inc. (Delaware)
   SAU Corp. (Delaware)
   The Trane Company (Delaware)
   Trane Central America, Inc. (Delaware)
   Trane Export LLC (Delaware)
   Trane General Corporation (Delaware)
   Trane India Ltd. (Delaware)
   WABCO Korea Inc. (Delaware)
   WABCO Standard Export Ltd. (Delaware)
   World Standard Ltd. (Delaware)

(Jado Design Armatur und Beschlag A.G. (Germany) - Immediate Parent)
   Jado Bathroom and Hardware Manufacturing Corporation (Delaware)

FOREIGN SUBSIDIARIES:

   AIR CONDITIONING PRODUCTS

      (Wabco Standard French Holdings SARL - Immediate Parent)
         Societe Trane (France)

      (Societe Trane S.A. & WABCO Standard TRANE B.V. - Immediate Parents)
         Trane Service Company LLC (Egypt)

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                                                                               2

PARENTS AND SUBSIDIARIES - (Continued)                                   Subsid-
                                                                         iaries*
   Air Conditioning Products (continued)

      (The Trane Company - Immediate Parent)
         WABCO Standard Trane S.A. (Switzerland)
            Trane Korea, Inc. (Korea)
         TM Air Conditioning Sdn. Bhd. (Malaysia) (70%)
         TM Sales and Service Sdn. Bhd. (Malaysia)
         Trane Airconditioning Pte. Ltd. (Singapore)
            TTS Technical Services Limited (Taiwan)
         Trane de Argentina S.A. (Argentina)
         Trane de Chile S.A. (Chile) (70%)
         Trane de Colombia (Colombia)
         Trane de Mexico, S.A. de C.V. (Mexico)
         Trane do Brasil Industria e Comercio Ltda. (Brazil)
         Trane Servicefirst, C.A. (Venezuela)
         Trane (Thailand) Ltd. (Thailand)

      (The Trane Company &  Trane (Thailand) Ltd. - Immediate Parents)
         Airco Ltd. (Thailand) (50%)

      (American Standard International Inc. - Immediate Parent)
         EBB Holdings Limited (Barbados)
            EBB-Argentina, S.A. (Argentina)
            EBB-Chile Ltda. (Chile) (99.99%)
            EBB-Peru, S.r.L. (Peru) (70%)
         Trane Hellas S.A. (Greece)
         TAC Distribution Pte. Ltd. (Singapore)
         Trane (Ireland) Limited (Ireland)
         TROC Airconditioning Ltd. (Taiwan)
         WABCO Standard TRANE B.V. (Netherlands)
            Filairco Ltd. (Philippines)
            TDU Pty. Ltd. (Australia)
               Dayson Pty. Ltd. (Australia)
               TDU Imports Ltd. (Australia)
               Environmental Technologies Australia Pty. Ltd. (Australia)
                  Atlas Building Services Pty. Ltd. (Australia)
                  Environmech Australia Pty. Ltd. (Australia)
                  Atlas Environmental Services Pty. Ltd.. (Australia)
                  Trend Control Systems Pty. Ltd. (Australia)
                  Total Facilities Management Pty. Ltd. (Australia)
                  Safespace Environmental Laboratories Pty. Ltd. (Australia)
            Trane AirConditioning B.V. (Netherlands)
            Trane Espanola S.A. (Spain)
            Trane Aire Acondicionado, S.A. (Spain)
            Trane Europe B.V. (Netherlands)
            Trane GmbH (Austria)
            Trane (Schweiz) AG (Switzerland)
            Trane Italia S.r.l. (Italy)
            Trane S.A.E. (Egypt)  (91.58%)

         (American Standard Foreign Trading Limited and The Trane Company -
         ImmediateParents)
            ASI China Holdings Limited (Cayman Islands)
         (American Standard Inc. and The Trane Company - Immediate Parents)
            ASI China Holdings (Cayman Islands)

         (ASI China Holdings - Immediate Parent)
            A-S Air Conditioning Products Limited (Cayman Islands) (52.50%)
               A-S Air Conditioning System (Shanghai) Company Limited (PRC)
               A-S Air Conditioning System (Tianjin) Co. Ltd. (PRC)
               Hangzhou A-S Air Conditioning Technical Services Co.
               JTA China Imports Limited (Hong Kong)
               Teling Jiangnan (Taicang) Air Conditioning Co. Ltd. (PRC)
               (96.50%)

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                                                                               3

PARENTS AND SUBSIDIARIES  -  (Continued)                                 Subsid-
                                                                         iaries*
   Air Conditioning Products (continued)

               Jiangsu Teling Electric Chiller Co. Ltd. (PRC)
               T-J Technical Services Ltd. (Hong Kong)
                  E-Shum Technical Services Co. Ltd. (PRC) (70%)

         (American Standard (U.K.) Limited - Immediate Parent)
            Trane (United Kingdom) Limited (U.K.)

         (American Standard International Inc. & WABCO Standard TRANE B.V. -
         Immediate Parents)
            American Standard Trane Japan, Ltd. (Japan)
               Trane Reinetsu Service Co., Ltd. (Japan)

         (Ideal Standard Europe B.V. - Immediate Parent)
            Trane CR Spol sro. (Rep. of Czechoslavakia)
            Trane Hungary KFT (Hungary)
            Trane Klima Ticaret AS (Turkey) (99%)
            Trane Polska Sp.Z.O.O. (Poland)
            Trane Technologies LLC (Russian Federation)
         ...Trane D.O.O. (Croatia)

         (WABCO Automotive AB (Sweden) - Immediate Parent)
            Trane Sweden AB (Sweden)

         (WABCO Standard GmbH - Immediate Parent)
            Trane Deutschland GmbH (Germany)
         (WABCO Espana SA - Immediate Parent)
         ....Trane Air Acondicionado SA (Spain)

         VEHICLE CONTROL SYSTEMS

         (American Standard International Inc. - Immediate Parent)
            WABCO Standard TRANE B.V. (Netherlands)
               Edwards Logistics Europe B.V. (Netherlands)
               WABCO Austria G.m.b.H. (Austria)
               WABCO Automotive AB (Sweden)
               WABCO Automotive B.V. (Netherlands)
                  WABCO brzdy k vozidlum spol. S.r.o. (Rep. of Czechoslovakia)
               WABCO Belgium S.A.-N.V. (Belgium)
               WABCO B.V. (Netherlands)
               WABCO Espana S.A. (Spain)
               WABCO Europe B.V. (Netherlands)
                  WABCO Polska Spolka Z Ograniczona Odpowiedzia ( Poland)
               WABCO Sandown B.V. (Netherlands)                                1
               WABCO (Schweiz) AG (Switzerland)

            (WABCO Standard TRANE B.V. & American Standard Italia S.r.l. -
            Immediate Parents)
               WABCO Standard French Holdings SARL (France)
             .....Edwards Logistics France (France)
                  WABCO Westinghouse S.A. (France)
                     WABCO France SNC (France)
                  WABCO Standard Trane SARL (France)

            (American Standard Italia S.r.l.  - Immediate Parent)
               American Standard (U.K.) Limited (England)
                  Clayton Dewandre Holdings Limited (England)
                  WABCO Automotive UK Limited (England)

            (American Standard Italia S.r.l.- Immediate Parent)
               WABCO Automotive Italia S.p.A. (Italy)

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                                                                               4

PARENTS AND SUBSIDIARIES  -  (Continued)                                 Subsid-
                                                                         iaries*
     Vehicle Control Systems (continued)


            (American Standard International Inc.  - Immediate Parent)
               WABCO-Standard GmbH (Germany)
                  WABCO Fahrzeugsysteme GmbH (Germany)
                     WABCO GmbH & Co. OHG (Germany)
                        WABCO Perrot Bremsen GmbH (Germany)
                  WABCO Standard International GmbH (Germany)

            (WABCO Automotive Holdings Inc. & American Standard International
            Inc. - Immediate Parents)
               WABCO GmbH (Germany)

            (WABCO GmbH & Co. OHG, American Standard International Inc. and
            WABCO Automotive Holdings Inc. - Immediate Parents)
               Sanwab E.B.S. Inc. (Japan)

            (American Standard Inc. - Immediate  Parent)
               WABCO Automotive Products Limited (Cayman Islands)
                  Shandong Weiming Automobile Products Ltd. (PRC) (70%)

         PLUMBING PRODUCTS

            (American Standard International Inc. and A-S Thai Holdings Ltd. -
            Immediate Parents)
               American Standard Sanitaryware (Thailand) Public Company Limited
               (Thailand)  (81.3%)

            (American Standard International Inc. - Immediate Parent)
               American Standard Europe B.V. (Netherlands)
                  AS Deutschland GmbH (Germany)
                     Edwards Logistics Deutschland GmbH (Germany)
                     Jado Design Armatur und Beschlag A.G. (Germany)
                        Jado Euro Holding GmbH (Germany)
                           Jado Italia (Italy)
                           Jado Iberia Productos Metalurgicos, S.A. (Portugal)
               American Standard Foreign Sales Limited (Bermuda)
                  American Standard Foreign Trading Limited (Bermuda)
               Amstan Hotels AD (Bulgaria) (92.82%)
               CAPP Holdings Limited (Cayman Islands)
                  Industria Centroamericana de Sanitarios,,S.A. (Guatemala)
                  (62.17%)
                  Industria Ceramica Centroamericana, S.A. (Nicaragua) (62.17%)
                  Industria Ceramica Costarricense S.A. (Costa Rica) (62.17%
                  Internacional de Inversiones Diversas, S.A. (Panama) (62.17%)
                  Tecniceramica de Costa Rica, S.A. (Costa Rica) (62.17%)
                  American Standard Philippine Holdings Inc. (Philippines)
               Standex S.A. (Greece )
               WABCO-Standard GmbH (Germany)
                  Ceramica Dolomite GmbH (Germany)
                     Ideal Standard GmbH & Co. OHG (Germany)
                        American Standard Korea, Inc. (Korea )
            .....    Meloh-Armaturen GmbH (Germany)
                  Ideal-Standard GmbH (Hannover, Germany)
                  American Standard Foreign Sales Limited (Bermuda)
                     American Standard Foreign Trading Limited (Bermuda)
                        A-S China Plumbing Products Limited (Cayman Islands)
                        (54.76%)
                           Central Hope (China) Limited (Hong Kong)
                              A-S (China) Co. (PRC)
                           A-S (Tianjin) Consulting Co., Ltd. (PRC)
                           Hua Mei Sanitary Ware Company Ltd. (PRC) (67.58%)
                           Ultrawide Engineering Ltd. (Hong Kong)
                              Ultrawide (Xinhui) Plumbing Mfg.Co., Ltd. (PRC)
                              (96.8%)

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                                                                               5

PARENTS AND SUBSIDIARIES  -  (Continued)                                 Subsid-
                                                                         iaries*
         Plumbing Products (continued)

               WABCO Standard Trane Co. (Nova Scotia, Canada) (b)
                  Ideal Standard Wabco Industria e Comercio Ltda. (Brazil) (a)

            (American Standard Inc. - Immediate Parent)
               Egyptian American Sanitary Wares Co. SAE (Egypt) (72.45%)

            (American Standard Inc., American Standard International Inc. &
            WABCO Standard TRANE B.V. - Immediate Parents)
               Egyptian American Industrial Plastics Company S.A.E. (Egypt)

            (A-S China Plumbing Products Limited and A-S (China) Limited -
            Immediate Parents)
               A-S Beijing Enamel Steel Sanitaryware Co, Ltd. (PRC) (68.5%)
               A-S (Shanghai) Fittings Co., Ltd. ( PRC) (64%)
               A-S (Shanghai) Pottery Co., Ltd. (PRC) (82%)
               A-S (Tianjin) Pottery Co., Ltd. (PRC)

            (American Standard International Inc. & American Standard Philippine
            Holdings Inc.- Immediate Parents Sanitary Wares Manufacturing
            Corporation (Philippines)  (61.99%)

            (WABCO Westinghouse S.A. - Immediate Parent)
               Sanifrance, S.A. (France)

            (Anerican Standard Europe B.V. and Sanifrance S.A. - Immediate
            Parents)
               JADO France (France)

            (American Standard (U.K.) Co. - Immediate Parent)
               Ideal-Standard Limited (England)
                  American Standard Plumbing (U.K.) Limited (U.K.)
                  Armitage Shanks International Ltd. (U.K.)
                  Armitage Shanks (Dublin) Ltd. (Ireland)
                  Armitage Shanks (Ireland) Ltd. (Ireland)
                  Edwards Logistics Ltd. (U.K.)
                  .....Edwards Logistics Bulgaria EOOD (Bulgaria)
                  Tantofex Limited (U.K.)
                     Tantofex (Engineers) Limited (U.K.)
                  Venesta Office Systems Ltd. (U.K)

            (American Standard International Inc. & WABCO Standard TRANE B.V. -
            Immediate Parents)
               Ceramic Sanitaryware Pte. (Singapore)
                  Amstan Sanitaryware Inc. (Vietnam)   (84.21%)
               Ideal Standard Bulgaria A.D. (Bulgaria)
               Ideal Standard (Thailand) Limited (Thailand) (77.14%)
               Amstan Trane Bulgaria AD (Bulgaria) (99.98%)
               Ideal Standard Bulgaria AD (Bulgaria)
               Vidima A.D. (Bulgaria) (99.93%)

            (Wabco Standard Trane Co. and Wabco Standard Trane B.V. - Immediate
            Parents)
                  Ideal-Standard, S.A. de C.V. (Mexico)                        2
                     Industria Ceramica del Centro, S.A. de C.V. (Mexico)

            (WABCO Standard Trane B.V. and Ideal Standard S.L. - Immediate
            Parents)
                  Sanistan B.V. (Netherlands)
                     Ideal Standard AS (Rep. of Czechoslovakia)  (91.48%)

            (American Standard International Inc. & Hermann Trane Harrisburg
            Inc. - Immediate Parents)
                  PT Indo American Ceramics (Indonesia)

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                                                                               6

PARENTS AND SUBSIDIARIES  -  (Continued)                                 Subsid-
                                                                         iaries*
         Plumbing Products (continued)

            (WABCO Standard TRANE B.V. - Immediate Parent)

               Ideal Standard Europe B.V. (Netherlands)
                  Ideal Standard Polska Sp. Z.O.O. (Poland)
                  MAST (Russia) (51%)
               American Standard Italia s.r.l. (Italy)
                  Ideal Standard Equipamentos Sanitarios LDA (Portugal)
                  Ideal Standard S.A. (Greece)
                  Ideal Standard S.L. (Spain)
               Borma A/S (Denmark) (87.5%)
               Venborgh Holdings B.B. (Netherlands)
                  Metaalwaren fabriek Venlo B.V. (Netherlands)

            (American Standard Inc., WABCO Standard TRANE B.V. & Egyptian
            American Sanitarywares Co. S.A.E. - Immediate Parents)
               Islamic Acrylic Company (MISR Acrylic) S.A.E. (Egypt)

         MISCELLANEOUS
            (American Standard International Inc. - Immediate Parent)
               American Standard Europe B.V. B.A. (Belgium)

            Standard Europe (EEIG)(France) (c)

      All of the companies listed above operate under their company names and
use one or more of the trademarks listed under "Patents and Trademarks" of Item
1 of this annual report on Form 10-K.

         * The number shown under this heading indicates other subsidiaries, not
listed by name herein, which are in the same line of business. The name of the
immediate parent of such subsidiary or subsidiaries appears opposite the number.

(a)  This subsidiary participates in Plumbing Products and Vehicle Control
     Systems.

(b)  This subsidiary participates in Plumbing Products and Air Conditioning
     Products.

(c) A European Economic Interest Grouping organized by certain French and
Italian subsidiaries of the Company.

         There are omitted from the table a number of minor or inactive or
name-saving subsidiaries, all of which together would not constitute a
significant subsidiary.