Exhibit 21.1

The following is a complete list of all operating subsidiaries of Meade
Instruments Corp. as of February 28, 2005:

      1)    Simmons Outdoor Corp., a Delaware corporation

      2)    Coronado Instruments, Inc., a California corporation

      3)    Meade Instruments Verwaltungs GmbH, organized under the laws of
            Germany

      4)    Meade Instruments Europe GmbH and Co. KG, organized under the laws
            of Germany

      5)    Meade Instruments Mexico, S. de R.L. de C.V., organized under the
            laws of Mexico

      6)    Meade Instruments (Guangzhou) Co., Ltd., organized under the laws of
            the People's Republic of China

In addition the Company has various other subsidiaries that act as holding and
other non-operating companies.