EXHIBIT 21

SUBSIDIARIES OF NAUTILUS, INC.

Nautilus, Inc., a Washington corporation

Nautilus Fitness Canada, Inc., a Canadian corporation

Nautilus (Shanghai) Fitness Co., Ltd., a Chinese corporation

Nautilus (Shanghai) Fitness Equipments Co., Ltd., a Chinese corporation

OF Holdings, Inc., a Delaware corporation

Octane Fitness, LLC, a Minnesota limited liability company

US Octane Fitness Limited, a Hong Kong corporation

Octane Fitness International, B.V., a Netherlands corporation

Octane Fitness UK Ltd, a United Kingdom corporation