EXHIBIT
21









LIST OF SUBSIDIARIES




The
direct and indirect subsidiaries of ATC Technology Corporation are:





Name
                                                                                  Jurisdiction
      of Incorporation
                                                                                  Name
      Under Which
                                                                                    Business
      is ConductedATC
      Custom Services, Inc.
                                                                                  Delaware
                                                                                  Not
      ApplicableATC
      Drivetrain, Inc.
                                                                                  Delaware
                                                                                  Aaron’s
      Automotive Products, Inc.
                                                                                    Autocraft
      Industries, Inc.ATC
      Logistics & Electronics, Inc.
                                                                                  Delaware
                                                                                  ATC
      Logistics
                                                                                    Autocraft
      Electronics
                                                                                    Logistics
      Services
                                                                                    Material
      RecoveryATC
      Information Services, Inc.
                                                                                  Delaware
                                                                                  ATCIS
                                                                                    ATC
      Information ServicesATS
      Remanufacturing Corp.
                                                                                  Delaware
                                                                                  Not
      ApplicableAutocraft
      Developments Limited
                                                                                  England
                                                                                  Not
      ApplicableATC
      Drivetrain s.r.o.
                                                                                  Czech
      Republic
                                                                                  Not
      ApplicableAutocraft
      Industries Limited
                                                                                  England
                                                                                  Not
      ApplicableAutomotive
      Developments Limited
                                                                                  England
                                                                                  Not
      ApplicableAftermarket
      Technology (U.K.) Holding Limited
                                                                                  England
                                                                                  Not
      ApplicableElbar
      Industrial Limited
                                                                                  England
                                                                                  Not
      ApplicableElbar
      Industrial (Trading) Limited
                                                                                  England
                                                                                  ATC
      Drivetrain
                                                                                    Autocraft
      UK
                                                                                    Autocraft
      Industries
                                                                                    South
      East Lincs EngineeringZZYZX,
      S. DE R.L. DE C.V.
                                                                                  Mexico
                                                                                  Not
      Applicable