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:
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| | (i) | Roberts Japan KK (Inactive)
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| | (ii) | Roberts Company Canada Limited, a Canadian corporation
| | ---- | ------------------------------------------------------



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



|2. | Q.E.P.-OTool, Inc., a California corporation
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|3. | Boiardi Products Corporation, an Ohio corporation
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|4. | Marion Tool Corporation (Inactive), an Indiana corporation, which owns 100% of the issued and outstanding shares of stock of the following entity:
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| | (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
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| | (i) | Q.E.P. Zocalis Sri, an Argentinean entity
| | --- | -----------------------------------------



|7. | Q.E.P. Chile Limitada, a Chilean entity.
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|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:
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| | (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:
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| | (i) | Roberts Holland B.V., which owns 100% of the issued and outstanding shares of stock/units of the following entities:
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| | (a) | Roberts S.A.R.L., a French entity, which owns 100% of the issued and outstanding shares of stock of the following entity:
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| | (i) | Roberts Distribution S.A.R.L., a French entity
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| | (b) | Roberts Germany GmbH, a German entity
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|10. | Q.E.P. Co. New Zealand Limited, a New Zealand entity
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|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:
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| | (i) | Vitrex Limited, a United Kingdom Company, which owns 100% of the issued and outstanding shares of stock of the following entity:
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| | (a) | Roberts U.K., Limited, a United Kingdom entity
| | --- | ----------------------------------------------



|12. | Roberts Mexicans, S.A. DE C.V., a Mexican entity
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|13. | P.R.C.I. SA, a French entity
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