Exhibit 21

List of Subsidiaries

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



|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 Japan KK (Inactive)
| | --- | ---------------------------

| | (ii) | Roberts Company Canada Limited, a Canadian corporation
| | ---- | ------------------------------------------------------

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

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



|2. | Q.E.P.-OTool, Inc., 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 100% of the issued and outstanding shares of stock/units of the following entities
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Q.E.P. Zocalis Srl, an Argentinean entity
| | --- | -----------------------------------------



|7. | Q.E.P. Chile Limitada, a Chilean entity.
|-- | ----------------------------------------



|8. | Q.E.P. AUST. PTY. LIMITED, an Australian entity, which owns 100% of the issued and outstanding shares of stock/units of the following entities:
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Q.E.P. CO. AUST. PTY. LIMITED, an Australian entity
| | --- | ---------------------------------------------------



|9. | 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., a French entity, which owns 100% of the issued and outstanding shares of stock of the following entity:
| | --- | -------------------------------------------------------------------------------------------------------------------------

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

| | (b) | Roberts Germany GmbH, a German entity
| | --- | -------------------------------------



|10. | Q.E.P. Co. New Zealand Limited, a New Zealand entity
|--- | ----------------------------------------------------



|11. | 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
| | --- | ----------------------------------------------



|12. | Roberts Mexicana, S.A. DE C.V., a Mexican entity
|--- | ------------------------------------------------



|13. | P.R.C.I. SA, a French entity
|--- | ----------------------------