Exhibit 21

SUBSIDIARIES OF THE COMPANY

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. (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
has a minority interest)
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (i) | Zocalis S.R.L., an Argentinean entity
| | --- | -------------------------------------



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



|8. | Q.E.P. Nevada, Inc. (Inactive), a Nevada entity
|-- | -----------------------------------------------



|9. | Q.E.P. Aust. Pty. Ltd, an Australian entity, which owns 100% of the issued and outstanding shares of stock/units of the following entity:
|-- | -----------------------------------------------------------------------------------------------------------------------------------------



| | (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 SARL (Inactive), a French entity, which owns 100% of the issued and outstanding shares of stock of the following entity:
| | --- | --------------------------------------------------------------------------------------------------------------------------------



| | (i) | Roberts Distribution SARL (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.A. 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 SA, a French entity
|--- | ------------------------



|17. | Q.E.P. Chile Limitada, a Chilean entity
|--- | ---------------------------------------