Exhibit 21

Q.E.P. Co., Inc., a Delaware corporation, owns 100% of the issued and outstanding shares of stock/units of the following entities, except as noted below:



|1. | Roberts Consolidated Industries, Inc., a Delaware corporation, which owns 100% of the issued and outstanding shares of stock units of the following entities:
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Roberts Capitol, Inc., a Florida corporation
| | --- | --------------------------------------------



| | (ii) | Roberts Company Canada Limited, an Ontario, Canada corporation
| | ---- | --------------------------------------------------------------



| | (iii) | Roberts Holding International, Inc., a Delaware corporation
| | ----- | -----------------------------------------------------------



| | (iv) | Roberts Japan KK (Inactive)
| | ---- | ---------------------------



|2. | Q.E.P.-OTool, Inc. (Inactive), a California corporation
|-- | --------------------------------------------------------



|3. | Boiardi Products Corporation, an Ohio corporation
|-- | -------------------------------------------------



|4. | Marion Tool Corporation (Inactive), an Indiana corporation, which owns 100% of the issued and outstanding shares of stock of the following entity:
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Westpoint Foundry, Inc. (Inactive), an Indiana corporation
| | --- | ----------------------------------------------------------



|5. | Q.E.P. Stone Holdings, Inc., a Florida corporation
|-- | --------------------------------------------------



|6. | Q.E.P. Zocalis Holding L.L.C., a Delaware limited liability company, which owns 95% or more of the issued and outstanding shares of stock/units of the following entity (Lewis Gould
owns the remaining issued and outstanding shares):
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Zocalis S.R.L., an Argentinean entity (Lewis Gould owns .1%)
| | --- | ------------------------------------------------------------



|7. | QEP-California, Inc., a California corporation
|-- | ----------------------------------------------



|8. | Q.E.P. Nevada, Inc. (Inactive), a Nevada entity (formerly Q.E.P.  OTool, a Nevada corporation)
|-- | ------------------------------------------------------------------------------------------------



|9. | Q.E.P. Aust. Pty. Limited, an Australian entity, which owns 71% of the issued and outstanding shares of stock/units of the following entity (Q.E.P. Co., Inc. owns the remaining
issued and outstanding shares):
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Q.E.P. Co. Aust. Pty. Ltd (Inactive), an Australian entity
| | --- | ----------------------------------------------------------



|10. | Q.E.P. Holding B.V., a Holland entity, which owns 100% of the issued and outstanding shares of stock of the following entity:
|--- | -----------------------------------------------------------------------------------------------------------------------------



| | (i) | Roberts Holland B.V., which owns 100% of the issued and outstanding shares of stock/units of the following entities:
| | --- | --------------------------------------------------------------------------------------------------------------------



| | (a) | Roberts S.A.R.L. (Inactive), a French entity, which owns 100% of the issued and outstanding shares of stock of the following entity:
| | --- | ------------------------------------------------------------------------------------------------------------------------------------



| | (1) | Roberts Distribution S.A.R.L. (Inactive), a French entity
| | --- | ---------------------------------------------------------



| | (b) | Roberts Deutschland GmbH (Inactive), a German entity
| | --- | ----------------------------------------------------



| | (c) | Q.E.P. Roberts Ireland Limited, an Ireland entity
| | --- | -------------------------------------------------



|11. | Q.E.P. Co. N. Z. Limited, a New Zealand entity
|--- | ----------------------------------------------



|12. | Q.E.P. Co. U.K. Limited, a United Kingdom Company, which owns 100% of the issued and outstanding shares of stock of the following entity:
|--- | -----------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Vitrex Limited, a United Kingdom Company, which owns 100% of the issued and outstanding shares of stock of the following entity:
| | --- | --------------------------------------------------------------------------------------------------------------------------------



| | (a) | Roberts U.K. Limited, a United Kingdom entity
| | --- | ---------------------------------------------



|13. | QEP Roberts Mexicana, S. de R.L. de C.V., a Mexican entity
|--- | ----------------------------------------------------------



|14. | Q.E.P. Co., HK Limited, a Hong Kong entity
|--- | ------------------------------------------



|15. | Harmony Depot Trading Shanghai Company Limited, a Peoples Republic of China entity
|--- | ----------------------------------------------------------------------------------



|16. | PRCI S.A.S., a French entity
|--- | ----------------------------



|17. | Q.E.P. Holdings Chile Limitada, a Chilean entity (Lewis Gould owns 1%)
|--- | ----------------------------------------------------------------------



| | (i) | Q.E.P. Chile Limitada, a Chilean entity (Lewis Gould owns 1%)
| | --- | -------------------------------------------------------------



|18. | Q.E.P. Peru S.A.C., a Peruvian entity (.2% owned by Roberts Consolidated Industries, Inc.)
|--- | ------------------------------------------------------------------------------------------