SUBSIDIARIES AND AFFILIATES OF IMO INDUSTRIES INC.

Date: 12/31/99                                                    STATE OR
                                                                COUNTRY OF
                                                                INCORPORATION
            NAME                                              OR ORGANIZATION
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IMO  INDUSTRIES  (UK)  LIMITED . . . . . . . . . . . . . . . .   ENGLAND
        BAIRD  ATOMIC  LTD.  . . . . . . . . . . . . . . . . .   ENGLAND
        MORSE  CONTROLS  LIMITED  .  . . . . . . . . . . . . .   ENGLAND
                   MORSE  CONTROLS  AB  .  . . . . . . . . . .   SWEDEN
      RMH  CONTROLS  LIMITED  .  . . . . . . . . . . . . . . .   ENGLAND
                   MORSE  CONTROLS  PTY.  LTD.  .  . . . . . .   NEW SOUTH WALES
               MORSE  CONTROLS  (NZ)  LIMITED  . . . . . . . .   NEW ZEALAND
               TELEFLEX-MORSE  (N.Z.)  LTD.  .  .  . . . . . .   NEW ZEALAND
       IMO INDUSTRIES  PENSION  TRUSTEE  LIMITED . . . . . . .   ENGLAND
                   BOSTON  GEAR  COMPANY  LIMITED  . . . . . .   ENGLAND
      TELEFLEX  LIMITED  .  .  . . . . . . . . . . . . . . . .   ENGLAND
      TELEFLEX  MORSE  LTD.  .  .  . . . . . . . . . . . . . .   ENGLAND
       IMO INDUSTRIES  LIMITED . . . . . . . . . . . . . . . .   ENGLAND
IMO  INDUSTRIES  GmbH  . . . . . . . . . . . . . . . . . . . .   GERMANY
MORSE  CONTROLS  SARL  . . . . . . . . . . . . . . . . . . . .   FRANCE
MORSE  CONTROLS  S.L.  . . . . . . . . . . . . . . . . . . . .   SPAIN
IMO  INDUSTRIES  PTE  LTD  . . . . . . . . . . . . . . . . . .   SINGAPORE
NHK MORSE  CO.,  LTD.  . . . . . . . . . . . . . . . . . . . .   JAPAN (1)
                 NHK  JABSCO  CO.,  LTD.  .  . . . . . . . . .   JAPAN (2)
IMO  AB  .  .  . . . . . . . . . . . . . . . . . . . . . . . .   SWEDEN
                 IMO-PUMPEN  AG  .  .  . . . . . . . . . . . .   SWITZERLAND
                 IMO GRESHAM  PUMPS  (INDIA)  LTD. . . . . . .   INDIA (3)
                 IMO  POMPES  S.A. . . . . . . . . . . . . . .   FRANCE
IMO-PUMPEN  GmbH  .  . . . . . . . . . . . . . . . . . . . . .   GERMANY
IMO  INDUSTRIES  (CANADA)  INC  .  . . . . . . . . . . . . . .   CANADA
DELSALESCO,  INC.  .  .  . . . . . . . . . . . . . . . . . . .   U.S.  VIRGIN
                                                                         ISLANDS

IMOVEST  INC.  .  .  . . . . . . . . . . . . . . . . . . . . .   DELAWARE
BAIRD CORPORATION   . . . . . .  . . . . . . . . . . . . . . .   MASSACHUSETTS
       LABTEST  EQUIPMENT  COMPANY  .  . . . . . . . . . . . .   CALIFORNIA
INCOM  TRANSPORTATION,  INC.  .  . . . . . . . . . . . . . . .   DELAWARE
BOSTON  GEAR  INDUSTRIES  OF CANADA INC. . . . . . . . . . . .   CANADA
VHC  INC.  .  .  . . . . . . . . . . . . . . . . . . . . . . .   TEXAS
      VARO  TECHNOLOGY  CENTER,  INC.  . . . . . . . . . . . .   TEXAS
      VARO  TECHNOLOGY  CENTER JOINT VENTURE.  . . . . . . . .   TEXAS(4)
      TURBODEL  INC.  .  .  .  . . . . . . . . . . . . . . . .   TEXAS
           TRIPOWER  VENTURE  .  .  .  . . . . . . . . . . . .   TEXAS(5)
      APPLIED  OPTICS  CENTER  CORPORATION . . . . . . . . . .   MASSACHUSETTS
       ITT AND  VARO,  A JOINT  VENTURE  . . . . . . . . . . .   TEXAS(6)
       KEI  LASER,  INC.  .  . . . . . . . . . . . . . . . . .   MARYLAND
       OPTIC-ELECTRONIC  INTERNATIONAL,  INC.  . . . . . . . .   TEXAS
WARREN  PUMPS  INC.  . . . . . . . . . . . . . . . . . . . . .   DELAWARE
SHANGHAI  DONG FENG MORSE  CONTROL  CABLE CO.,  LTD. . . . . .   CHINA (1)
BOMBAS IMO DE  VENEZUELA  C.V. . . . . . . . . . . . . . . . .   VENEZUELA
SIERRA  INTERNATIONAL  INC.  . . . . . . . . . . . . . . . . .   ILLINOIS
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(1)   50%  owned by Imo Industries Inc.
(2)   50%  owned by NHK Morse Co., Ltd.
(3)   40%  owned by IMO AB
(4)   50%  owned by Varo Technology Center, Inc. and 50% owned by VHC Inc.
(5)   50%  owned by Turbodel Inc.
(6)   50%  owned by VHC Inc.