Exhibit 21.1

Subsidiaries

Name	Jurisdiction of Incorporation	Ownership
Gales Acquisition Group, Inc.	Delaware	100%
(Direct)
Air Industries Machining, Corp.	New York	100%
(Indirect)
Nassau Tool Works, Inc.	New York	100%
(Indirect)
Welding Metallurgy, Inc.	New York	100%
(Indirect)