# **Exhibit 21.1**

** **

**STEINWAYMUSICAL INSTRUMENTS, INC. AND SUBSIDIARIES**

**SUBSIDIARIESOF THE REGISTRANT**

 
| Steinway Musical Instruments, Inc., a Delaware corporation                                     |
|------------------------------------------------------------------------------------------------|
|                                                                                           |
| The Selmer Company, Inc., a Delaware  corporation                                              |
|                                                                                           |
| Vincent Bach International, a corporation  organized under the laws of the United Kingdom      |
|                                                                                           |
| The Steinway Piano Company, Inc., a  Delaware corporation                                      |
|                                                                                           |
| Steinway, Inc., a Delaware corporation                                                         |
|                                                                                           |
| The O.S. Kelly Corporation, a Delaware  corporation                                            |
|                                                                                           |
| The O.S. Kelly Company, an Ohio corporation                                                    |
|                                                                                           |
| Steinway & Sons, a New York corporation                                                    |
|                                                                                           |
| Boston Piano Company, a Massachusetts  corporation                                             |
|                                                                                           |
| Boston Piano GmbH, a corporation organized  under the laws of Germany                          |
|                                                                                           |
| Hermann Kluge Beteiligungs-GmbH, a  corporation organized under the laws of Germany            |
|                                                                                           |
| Hermann Kluge GmbH & Co. KG, a limited  partnership organized under the laws of Germany    |
|                                                                                           |
| Bohn Claviaturen GmbH & Co. KG, a  limited partnership organized under the laws of Germany |
|                                                                                           |
| Bona Sp. Z O.O., a limited liability  company organized under the laws of Poland               |
|                                                                                           |
| Pianohaus Karl Lang GmbH, a corporation  organized under the laws of Germany                   |
|                                                                                           |
| S & B Retail, Inc., a Delaware  corporation                                                |
|                                                                                           |
| Steinway & Sons Japan, Ltd., a  corporation organized under the laws of Japan              |
|                                                                                           |
| United Musical Instruments Holdings, Inc.,  a Delaware corporation                             |
|                                                                                           |
| United Musical Instruments USA, Inc., an  Indiana corporation                                  |
|                                                                                           |
| The SMI Trust, a Massachusetts business  trust                                                 |
|                                                                                           |
| Emerson Musical Instruments, Inc., a  Delaware corporation                                     |

 

----