EXHIBIT 21

                             LISTING OF SUBSIDIARIES

     There are five active subsidiaries of the Company:

<TABLE>
<CAPTION>

                                                                                  Name Under which
Name of Subsidiary                           Jurisdiction of Incorporation    Subsidiary Does Business
<S>     <C>    <C>    <C>    <C>    <C>    <C>

Bontex S.A.                                  Belgium                                    Same
Bontex Italia S.r.l.                         Italy                                      Same
Bontex, Inc.                                 Virginia                                   Same
Bontex de Mexico                             Mexico                                     Same
GB Bontex Hong Kong Limited                  Hong Kong                                  Same
</TABLE>



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