EXHIBIT 21

LIST OF SUBSIDIARIES



|                                                                                                                    |  |                              
|------------------------------------------------------------------------------------------------------------------- |  | -----------------------------
|WHOLLY OWNED SUBSIDIARIES OF KNOLL, INC.                                                                            |  | JURISDICTION OF INCORPORATION
|                                                                                                                    | 
|Knoll North America Corp                                                                                            |  | Ontario, Canada              
|                                                                                                                    | 
|Spinneybeck Enterprises, Inc.                                                                                       |  | New York                     
|                                                                                                                    | 
|Spinneybeck, LTD. (wholly owned subsidiary of Spinneybeck Enterprises, Inc.)                                        |  | Ontario, Canada              
|                                                                                                                    | 
|Spinneybeck Ireland (wholly owned subsidiary of Spinneybeck Enterprises, Inc.)                                      |  | Ireland                      
|                                                                                                                    | 
|Edelman Leather, LLC                                                                                                |  | Delaware                     
|                                                                                                                    | 
|Edelman Leather Limited (wholly owned subsidiary of Edelman Leather, LLC)                                           |  | Ireland                      
|                                                                                                                    | 
|Knoll Overseas, Inc.                                                                                                |  | Delaware                     
|                                                                                                                    | 
|Knoll Middle East, LLC (wholly owned subsidiary of Knoll Overseas, Inc.)                                            |  | Delaware                     
|                                                                                                                    | 
|Knoll Muebles y Sistemas S.A.                                                                                       |  | Columbia                     
|                                                                                                                    | 
|Knoll Europe B.V. (wholly owned subsidiary of Knoll Overseas, Inc.)                                                 |  | Netherlands                  
|                                                                                                                    | 
|Knoll Italy, Ltd. (wholly owned subsidiary of Knoll Europe B.V.)                                                    |  | England & Wales              
|                                                                                                                    | 
|Knoll International S.p.A. (75% owned subsidiary of Knoll Europe B.V. and 25% ownedsubsidiary of Knoll Italy, Ltd.) |  | Italy                        
|                                                                                                                    | 
|Knoll International, Ltd. (wholly owned subsidiary of Knoll Europe B.V.)                                            |  | England & Wales              
|                                                                                                                    | 
|Knoll International S.A. (wholly owned subsidiary of Knoll Europe B.V.)                                             |  | France                       
|                                                                                                                    | 
|Knoll International Deutschland GmBH (wholly owned subsidiary of Knoll Europe B.V.)                                 |  | Germany                      
|                                                                                                                    | 
|Knoll International Belgium S.A. (wholly owned subsidiary of Knoll Europe B.V.)                                     |  | Belgium