BESTWAY INC
10-K, EX-21, 2000-10-30
EQUIPMENT RENTAL & LEASING, NEC
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BESTWAY, INC.                                                        EXHIBIT 21
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                                  SUBSIDIARIES
                                  July 31, 2000

<TABLE>
<CAPTION>
        Subsidiary                                      State of Incorporation
        ----------                                      ----------------------
<S>                                                    <C>
Bestway Rental, Inc.                                          Tennessee
U.S. Credit-Service Corporation                               Missouri
Westdale Data Service, Inc.                                   Texas
</TABLE>






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