Exhibit 21
<TABLE>
SOLITRON DEVICES, INC.
SUBSIDIARIES OF THE REGISTRANT
<CAPTION>
Percentage of Voting
Securities Owned State of Active
by Registrant Incorporation Division
-------------------- ------------- --------
<S> <C> <C> <C>
Registrant:
Solitron Devices, Inc. Delaware *
Subsidiaries of Registrant:
Solitron Specialty Products, Inc. 100 Delaware
Array Devices, Inc. 100 California
Solidev International
Sales Corporation 100 New York
Solitron International, Inc. 100 Virgin Islands
Solidev Warenvertriebs GmbH 100 Germany
</TABLE>
All subsidiaries are included in the consolidated financial statements: Solidev,
Ltd. England, and Solidev (H.K.) Ltd., Hong Kong were dissolved. All unnamed
subsidiaries and other affiliates when considered in the aggregate as a single
subsidiary would not constitute a significant subsidiary. As none of them are
active, no separate financial statements are submitted for any subsidiary.
