EXHIBIT 21

SUBSIDIARIES OF BOWFLEX 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

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

    Nautilus Fitness UK Ltd., a United Kingdom corporation

Nautilus Switzerland AG, a Swiss corporation