Exhibit 21

SUBSIDIARIES OF COHU, INC.

		PLACE OF
LEGAL ENTITY NAME		INCORPORATION
------------------------------------------		------------------------------
Delta Design, Inc. (1)		Delaware
FRL, Incorporated		California
Delta Design (Littleton), Inc.		Delaware
Cohu Foreign Sales Corp		Barbados
Xcerra Corporation (5)		Massachusetts
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(1) Delta Design, Inc. owns the following subsidiaries:
	Delta Design Singapore PTE LTD (2)	Singapore
	Cohu S.A.	Costa Rica
	Cohu Semiconductor Test GmbH (Partial ownership 37%) (3)	Germany
	Rosenheim Automation Systems Corporation	California
	Ismeca Semiconductor Holding SA (4)	Switzerland
(2) Delta Design Singapore PTE LTD owns the following subsidiaries:
	Delta Design Philippines LLC (14)	Delaware
(3) Cohu Semiconductor Test GmbH owns the following subsidiaries:
	atg-Luther & Maelzer GmbH (6)	Germany
	Multitest GmbH (7)	Germany
(4) Ismeca Semiconductor Holding SA owns the following subsidiaries:
	Ismeca Europe Semiconductor SA	Switzerland
	Cohu Malaysia Sdn. Bhd.	Malaysia
	Ismeca Semiconductor (Suzhou) Co Ltd	China
(5) Xcerra Corporation owns the following subsidiaries:
	LTX-Credence France S.A.S.	France
	LTX-Credence Italia S.r.l.	Italy
	LTX Asia International, Inc.	Delaware
	LTX-Credence Sdn BhD. (10)	Malaysia
	LTX LLC	Delaware
	Multitest Electronic Systems Inc.	Delaware
	Cohu Interface Solutions LLC (FKA: Everett Charles Technologies LLC) (9)	Delaware
	Credence Capital Corporation	California
	Xcerra International Inc. (12)	Delaware
	Credence International Ltd. (13)	British Virgin Islands
	LTX-Credence KK	Japan
	Xcerra (Thailand) Company Limited	Thailand
	Credence Systems (M) Sdn BhD	Malaysia
	Credence Systems (UK) Limited	United Kingdom
	Everett Charles Technologies Mexico, S. de R.L. de C.V.	Mexico
	Cohu Semiconductor Test GmbH (FKA: Delta Design Europe GmbH) (Partial ownership 63%)	Germany
(6) atg-Luther & Maelzer GmbH owns the following subsidiaries:
	atg-Luther & Maelzer Asia Ltd.	Taiwan
	ETZ Elektrisches Testzentrum fuer Leiterplatten GmbH (15.38% Ownership)	Germany
(7) Multitest GmbH owns the following subsidiaries:
	Cohu GmbH (FKA: Rasco GmbH) (8)	Germany

(8) Cohu GmbH owns the following subsidiaries:
	Kita Manufacturing Co., LTD	Japan
	FTZ Fraes-und Techologiezentrum GmbH Frasdorf (39% Ownership)	Germany
(9) Cohu Interface Solutions LLC owns the following subsidiaries:
	Everett Charles Tech, Inc. (FKA: Kita USA, Inc.)	Massachusetts
(10) LTX-Credence Sdn BhD. owns the following subsidiaries:
	LTX Corporation Philippine Branch (11)	Philippines
	Multitest Electronic Systems (Penang) Sdn. Bhd.	Malaysia
(11) LTX Corporation Philippine Branch owns the following subsidiaries:
	Multitest Electronic Systems (Philippines) Corporation	Philippines
(12) Xcerra International Inc. owns the following subsidiaries:
	Credence Systems Korea Ltd.	South Korea
	Xcerra International Inc., Taiwan Branch	Taiwan
(13) Credence International Ltd. owns the following subsidiaries:
	Credence Malta Limited	Malta
	LTX-Credence Singapore Pte Ltd.	Singapore
	NPTest de Costa Rica SA.	Costa Rica
	Test Solutions (Suzhou) Co., Ltd.	China
	Cohu Semiconductor (Shenzhen) Co., Ltd (FKA:Everett Charles Technologies (Shenzhen) Limited)	China
	Credence International Ltd., Malaysia Branch	Malaysia
(14) Delta Design Philippines LLC owns the following subsidiaries:
	Delta Design Philippines LLC, Philippines branch	Philippines