BELL SPORTS CORP.
                          EXHIBIT 21 - SUBSIDIARIES OF
                                 THE REGISTRANT


1.   Bell Sports, Inc., a California corporation (a wholly owned subsidiary)

2.   Bell Sports  Europe S.A., a French  corporation  (99% owned by Bell Sports,
     Inc.)

3.   Bell Sports Canada, Inc., a Canadian corporation (a wholly owned subsidiary
     of Bell Sports, Inc.)

4.   Giro Sport Design International,  Inc., a California  corporation (a wholly
     owned subsidiary of Bell Sports, Inc.)

5.   Giro Ireland Limited,  an Ireland corporation (a wholly owned subsidiary of
     Giro Sport Design International, Inc.)

6.   Bell Sports  Australia  Pty Limited,  an Australian  corporation  (a wholly
     owned subsidiary of Bell Sports, Inc.)

7.   Bell Sports  International  Limited, an Ireland corporation (a wholly owned
     subsidiary of Bell Sports, Inc.)



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