EXHIBIT 21

                         SUBSIDIARIES OF THE COMPANY(1)


   
                                              Organized under the laws of:
                                              ---------------------------
  
Sun Hydraulik Holdings Limited                   England and Wales

Sun Hydraulik GmbH                               The Federal Republic of Germany

Sun Hydraulics Limited                           England and Wales

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(1) Gives effect to the Reorganization described in the Prospectus included in
    the Registration Statement of which this Exhibit is a part.