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<PAGE> 1
SUBSIDIARIES OF THE REGISTRANT
EXHIBIT 21.1
<TABLE>
<CAPTION>
NAME OF SUBSIDIARY OF AEARO STATE OR OTHER JURISDICTION OF
CORPORATION INCORPORATION
--------------------------- ------------------------------
<S> <C>
Aearo Company Delaware
Cabot Safety Intermediate Corporation Delaware
CSC FSC, Inc. Virgin Islands
Aearo Canada Ltd. Canada
Aearo SRL Italy
Aearo Proteccion Laboral SA Spain
Aearo SARL France
Aearo Peltor AB Sweden
Peltor LA Invest AB Sweden
Peltor Holding AB Sweden
Peltor LP Invest AB Sweden
Peltor AB Sweden
Aearo Ltd. United Kingdom
Peltor Ltd. United Kingdom
Aearo GMBH Germany
Peltor SARL France
Peltor Forvaltnings AB Sweden
Telek AB Sweden
Peltor AG Switzerland
</TABLE>
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