EXHIBIT 21

SUBSIDIARIES OF THE COMPANY

         
        Additional Name Under
    Organized under the   Which Subsidiary Does
Name of Subsidiary   laws of   Business
Sun Hydraulik Holdings Limited
  England and Wales   Sun Hydraulics
Sun Hydraulics Limited
  England and Wales   Sun Hydraulics
Sun Hydraulik GmbH
  The Federal Republic of Germany   Sun Hydraulics
Sun Hydraulics Korea Corporation
  Korea   Sun Hydraulics
Sun Hydraulics S.A.R.L.
  France   Sun Hydraulics