EXHIBIT 21

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

Dana Corporation
4500 Dorr Street
Toledo, Ohio 43615

UNITED STATES
Dana Risk Management Services, Inc.					Ohio
Dana World Trade Corporation					Delaware
DTF Trucking, Inc.					Delaware
Expo Service Corporation					Delaware
GemStone Gasket Company					Delaware
Flight Operations, Inc.					Delaware
Results Unlimited, Inc.					Delaware
Dana International Finance Inc.					Delaware
Dana International Limited					Delaware
Krizman International, Inc.					Delaware
Reinz Wisconsin Gasket Co.					Delaware
Victor Reinz Valve Seals, L.L.C					Delaware
Wix Filtration Media Specialists, Inc.					Delaware
	Wix-Helsa Company				Delaware
Dana Technology, Inc.					Michigan
DSA of America, Inc.					Michigan
Spicer Heavy Axle & Brake, Inc.					Michigan
Glacier Vandervell, Inc.					Michigan
	Glacier Daido America, LLC				Ohio
Dandorr L.L.C					Delaware
Spicer Heavy Axle Holdings, Inc.					Michigan
Spicer Manufacturing, Inc.					Indiana
Spicer Technology, Inc.					Indiana
Spicer Axle, Inc.					Indiana
Spicer Driveshaft, Inc.					Ohio
Spicer Driveshaft Assembly, Inc.					Ohio
Spicer Driveshaft Manufacturing, Inc.					Ohio
Echlin Investment, Inc.					Delaware
	Dana Investment GmbH				Germany
		Dana Automotive Systems GmbH			Germany
		Dana GmbH			Germany
			Dana Holding GmbH		Germany
				Reinz-Dichtungs GmbH & Co KG	Germany
				Industrias Seloc Reinz S.A.	Spain
				M. Friesen GmbH	Germany
				Quinton Hazell Deutschland GmbH	Germany
				Spicer Off-Highway GmbH	Germany
			Dana (Deutschland) Grundstucksverwaltung GmbH		Germany
			Spicer Gelenkwellenbau Verwaltungs GmbH		Germany
				Thermoplast+Apparatebau GmbH	Germany
			Spicer Gelenkwellenbau GmbH & CO KG		Germany
			Sealed Power Europe GmbH		Germany
			Dana Austria GmbH		Austria
			DCC Leasing GmbH		Germany
			Shannon Properties GmbH		Germany
Dana Asset Funding LLC					Delaware
Dana Realty Funding LLC					Delaware
Dana Automotive Aftermarket, Inc.					Delaware
Echlin Inc					Connecticut
	American Electronic Components, Inc.				Indiana
	Automotive Brake Company Inc.				Delaware
		Brake Parts Inc.			Delaware

1

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

	Friction Inc.		Delaware
		Brake Systems, Inc.	Delaware
		EPE, Inc.	California
		Prattville Mfg., Inc.	Delaware
	Hydraulics Inc.		Delaware
Automotive Controls Corp.			Connecticut
	Auto Parts Acquisition Inc.		Delaware
Beck/Arnley Worldparts Corp.			Delaware
Brake Realty Inc.			Delaware
BWD Automotive Corporation			Delaware
Echlin-Ponce, Inc.			Delaware
Friction Materials, Inc.			Massachusetts
Iroquois Tool Systems, Inc.			Pennsylvania
Lipe Corporation			Delaware
	Lipe Rollway Mexicana S.A. de C.V.		Mexico
Long USA Inc.			Delaware
	Long Automotive Inc.		Texas
	Long Cooling Systems Inc.		Delaware
Midland Brake, Inc.			Delaware
Pacer Industries, Inc.			Missouri
PAH Mexico Inc.			Delaware
W.M. Holding Company, Inc.			Delaware
Preferred Technical Group International, Inc.			Delaware
	Preferred Technical Group, Inc.		Delaware
	Multitec-PTG, Inc.		Delaware
Ristance Corporation			Indiana
Tekonsha Engineering Company			Michigan
Theodore Bargman Company			Michigan
United Brake Systems Inc.			Delaware
Engine Controls Distribution Services, Inc.			Delaware
Grupo Echlin Automotrices S.A. de C.V.			Mexico
	Balatas American Brakebloks, S.A. de C.V.		Mexico
	Producciones Automotrices, S.A. de C.V.		Mexico
	Echlin Comercial, S.A. de C.V.		Mexico
	Frenos Lusac, S.A. de C.V.		Mexico
		Lusac Comfhia de Mexico, S.A. de C.V.	Mexico
		Itapsa, S.A. de C.V.	Mexico
	FTE Mexicana, S.A. de C.V.		Mexico
	Inversiones Echlin S.A. de C.V.		Mexico
		Echlin Mexicana, S.A. de C.V.	Mexico
Long de Mexico, S.A. de C.V.			Mexico
Candados Universales de Mexico, S.A. de C.V.			Mexico
	Echlin Industrias de Mexico, S.A. de C.V.		Mexico
PTG Mexico, S. de R.L. de C.V.			Mexico
	PTG Servicios, S. de R.L. de C.V.		Mexico
3125025 Canada Inc.			Canada
Brake Parts Canada Inc.			Canada
	Long Manufacturing Ltd.		Canada
Echlin Dominicana, S.A.			Dominican Republic
Echlin Australia Pty. Ltd.			Australia
	Kelray Australia Pty. Ltd.		Australia
		P.J. Warneford Components	Australia
	Warneford & Oldfield Pty. Limited		Australia
Dana South Africa (Proprietary) Limited			South Africa
	MAG Brakes (Prop.) Limited		South Africa
	Electron Seventeen (Prop.) Limited		South Africa
	Insom Investments (Prop.) Limited		South Africa
	J&H Marcus Manufacturing Company (Prop.) Ltd.		South Africa
	Miclaric Investments (Prop.) Limited		South Africa

2

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

			South African Engineering Company (Prop.) Limited		South Africa
			South African Engineering Company (Natal) (Prop.) Limited		South Africa
	Echlin China Limited (Hong Kong)				Hong Kong
	Echlin Taiwan Ltd.				Taiwan
	Dana UK Holding Limited				United Kingdom
			Echlin (Southern) Holding Ltd. (Jersey)		United Kingdom
			Dana Holdings Limited		United Kingdom
				Dana Spicer Europe Ltd.	United Kingdom
				Dana Bedford 4 Limited	United Kingdom
				Dana Limited	United Kingdom
				Dana Bedford 3 Limited	United Kingdom
				Dana Bedford 5 Limited	United Kingdom
				Dana Bedford 2 Limited	United Kingdom
				Dana Bedford 1 Limited	United Kingdom
				Superior Electric Engineering Services, Ltd.	United Kingdom
				Dana Spicer Limited	United Kingdom
			Dana Commercial Credit (UK) Limited		United Kingdom
				Dana Capital Limited	United Kingdom
				DCC (June) Limited	United Kingdom
				DCC (September) Limited	United Kingdom
				Stieber Formsprag Limited	United Kingdom
	Echlin Holding (Deutschland) GmbH				Germany
			FTE Automotive GmbH		Germany
				Move Brems-Und Kupplungsschlauch	Germany
			FTE Automotive Systems GmbH		Germany
			Echlin Grundstucksverwaltung (Deutschland) GmbH		Germany
	Echlin Investments (Netherlands) B.V.				Netherlands
			Echlin Properties (Netherlands) BV		Netherlands
	Echlin Argentina S.A.				Argentina
	Echlin Do Brasil Industria e Comercio Ltda.				Brazil
			Fanacif Products Argentina S.A.		Argentina
	Echlin Uruguay				Uruguay
	Fanacif S.A.				Uruguay
	Arvis S.R.L.				Uruguay
	Inversora Sabana, S.A.				Venezuela
			Echlin de Venezuela C.A		Venezuela
				Echlin de Colombia Ltda.	Colombia
				Echlin Del Peru S.R. Ltda.	Peru
	Finaciera Platwel S.A.				Venezuela
Diamond Financial Holdings, Inc.					Delaware
	Findlay Properties, Inc.				Ohio
	Ottawa Properties, Inc.				Michigan
	Shannon Properties, Inc.				Delaware
		First Shannon Realty of North Carolina, Inc.			North Carolina
	Summey Building Systems, Inc.				North Carolina
	Dana Credit Corporation				Delaware
		DCC Project Finance Nine, Inc.			Delaware
		Farnborough Properties Partners I Limited			Delaware
				Farnborough Properties Company	United Kingdom
		Farnborough Properties Partners II Limited			Delaware
		Farnborough Properties Partners III Limited			Delaware
				Farnborough Airport Properties Company	United Kingdom
				Farnborough Aerospace Centre Management Limited	United Kingdom
		Farnborough Properties Partners IV Limited			Delaware
		Dana Commercial Credit Corporation			Delaware
				Camotop Five Corporation	Delaware
				CCD Air Ten, Inc.	Delaware
				CCD Air Eleven, Inc.	Delaware
				CCD Air Twelve, Inc.	Delaware

3

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

	CCD Air Thirteen, Inc.			Delaware
	CCD Air Fourteen, Inc.			Delaware
	CCD Air Twenty, Inc.			Delaware
	CCD Air Twenty-One, Inc.			Delaware
	CCD Air Twenty-Two, Inc.			Delaware
	CCD Air Twenty-Three, Inc.			Delaware
	CCD Air Thirty, Inc.			Delaware
	CCD Air Thirty-Two, Inc.			Delaware
	CCD Air Thirty-Three, Inc.			Delaware
	CCD Air Thirty-Four, Inc.			Delaware
	CCD Air Thirty-Five, Inc.			Delaware
	CCD Air Thirty-Six, Inc.			Delaware
	CCD Air Thirty-Seven, Inc.			Delaware
	CCD Air Thirty-Eight, Inc.			Delaware
	CCD Air Thirty-Nine, Inc.			Delaware
	CCD Air Forty, Inc.			Delaware
	CCD Air Forty-One, Inc.			Delaware
		Rochester FSC, Ltd.		Bermuda
	CCD Air Forty-Two, Inc.			Delaware
	CCD Air Forty-Four, Inc.			Delaware
	CCD Air Forty-Eight, Inc.			Delaware
	CCD Airway One, Inc.			Delaware
	CCD Rail Two, Inc.			Delaware
	CCD Rail Three, Inc.			Delaware
	CCD Rail Five, Inc.			Delaware
	Comprehensive Asset Services, Inc.			Delaware
	Dana Business Credit Corporation			Delaware
			Dana Commercial Finance Corporation	Delaware
Dana Fleet Leasing, Inc.				Delaware
DCC Company 102, Inc.				Delaware
DCC Franchise Services, Inc.				Delaware
DCC Project Finance One, Inc.				Delaware
DCC Project Finance Two, Inc.				Delaware
DCC Project Finance Three, Inc.				Delaware
		DCC Linden, Inc.		Delaware
DCC Project Finance Four, Inc.				Delaware
DCC Project Finance Five, Inc.				Delaware
DCC Project Finance Six, Inc.				Delaware
DCC Project Finance Ten, Inc.				Delaware
DCC Project Finance Eleven, Inc.				Delaware
		Washington 10 Gas Holdings, Inc.		Delaware
		Washington 10 Storage Corporation		Delaware
DCC Project Finance Twelve, Inc.				Delaware
DCC Project Finance Thirteen, Inc.				Delaware
DCC Project Finance Fourteen, Inc.				Delaware
DCC Project Finance Eighteen, Inc.				Delaware
DCC Project Finance Twenty, Inc.				Delaware
DCC Servicing, Inc.				Delaware
DCL Holding Company, Inc.				Delaware
		Camotop Two Corporation		Delaware
		Reherc, Inc.		Delaware
Energy Credit Corporation				Delaware
Energy Services Credit Corporation				Delaware
Energy Services Nevada, Inc.				Delaware
GSP I Corporation				Oregon
Iron Rhino, Inc.				Delaware
		Iron Rhino Construction Equipment, Inc.		Delaware
		Iron Rhino Industrial Equipment, Inc.		Delaware
		Iron Rhino Logistics, Inc.		Delaware

4

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

	Iron Rhino Material Handling, Inc.	Delaware
Isom & Associates, Inc.		Delaware
JVPro One, Inc.		Delaware
Kodiak Energy, Inc.		Delaware
Leased Equipment, Inc.		Delaware
Lease Recovery, Inc.		Delaware
Midwest Housing Investments J.V., Inc.		Delaware
Potomac Leasing Company		Delaware
REBAC, Inc.		Delaware
Rebacker One, Inc.		Texas
REBNEC Three, Inc.		Delaware
REBNEC Five, Inc.		Delaware
REBNEC Nine, Inc.		Delaware
REBNEC Eleven, Inc.		Delaware
ReDade, Inc.		Delaware
Redison, Inc.		Delaware
REFIRST, Inc.		Delaware
REFREEZE, Inc.		Delaware
REHAT, Inc.		Delaware
RENAT, Inc.		Delaware
RENOVO One, Inc.		Delaware
	Letovon Hammersmith Co.	United Kingdom
RENOVO Three, Inc.		Delaware
	Letovon Heathrow Co.	United Kingdom
RENOVO Five, Inc.		Delaware
	Letovon Waterloo Co.	United Kingdom
RENOVO Seven, Inc.		Delaware
RENOVO Nine, Inc.		Delaware
RENOVO Eleven, Inc.		Delaware
RENOVO Thirteen, Inc.		Delaware
	Letovon Rosehill One Pty Limited	Australia
	Letovon Rosehill Two Pty Limited	Australia
	Letovon St. Kilda One Pty Limited	Australia
	Letovon St. Kilda Two Pty Limited	Australia
RENOVO Fifteen, Inc.		Delaware
RENOVO Seventeen, Inc.		Delaware
ReSun, Inc.		Delaware
RETRAM, Inc.		Delaware
Seismiq, Inc.		Delaware
Shannon Health Care Realty, Inc.		Delaware
Shannon Health Properties, Inc.		Delaware
Shannon Property Management, Inc.		Delaware
	RECONN, Inc.	Delaware
Shannon Supermarket Investors, Inc.		Delaware
Camotop One Corporation		Delaware
CCD Air Four, Inc.		Delaware
CCD Air Five, Inc.		Delaware
CCD Air Seven, Inc.		Delaware
CCD Air Eight, Inc.		Delaware
CCD Air Nine, Inc.		Delaware
CCD Air Forty-Three, Inc.		Delaware
CCD Air Forty-Seven, Inc.		Delaware
CCD Air Forty-Nine, Inc.		Delaware
CCD Airway Two, Inc.		Delaware
CCD Rail One, Inc.		Delaware
CCD Rail Four, Inc.		Delaware
DCC Project Finance Seven, Inc.		Delaware
DCC Project Finance Eight, Inc.		Delaware
DCC Project Finance Fifteen, Inc.		Delaware

5

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

			DCC Project Finance Sixteen, Inc.	Delaware
			DCC Project Finance Nineteen, Inc.	Delaware
			DCC Spacecom Two, Inc.	Delaware
			DCC Vendorcom, Inc.	Delaware
			DLF Company 101, Inc.	Delaware
			JVQ Capital One, Inc.	Delaware
			Provicar, Inc.	Delaware
			Rebaker Two, Inc.	Delaware
			REBNEC One, Inc.	Delaware
			REBNEC Two, Inc.	Delaware
			REBNEC Four, Inc.	Delaware
			REBNEC Six, Inc.	Delaware
			REBNEC Ten, Inc.	Delaware
			REBNEC Twelve, Inc.	Delaware
			Recap, Inc.	Delaware
			Rehold, Inc.	Delaware
			RENOVO Two, Inc.	Delaware
			RENOVO Four, Inc.	Delaware
			RENOVO Six, Inc.	Delaware
			RENOVO Eight, Inc.	Delaware
			RENOVO Twelve, Inc.	Delaware
			RERSEY, Inc.	Delaware
			RESAMM, Inc.	Delaware
			REVA, Inc.	Delaware
			DCC Canada Inc.	Canada
			Shannon Canada Inc.	Canada
			Rock Energy Limited	Gibraltar
			Five Star Piccadilly Limited	Jersey
			Northavon Investments Limited	Jersey
			Letovon Packs Limited	Jersey
			Letovon Tower Hill Limited	Jersey
			Sibi Packs Limited	Jersey
Tecnologia de Mocion Controlada S.A. de C.V.				Mexico
Dana Heavy Axle Mexico S.A. de C.V.				Mexico
Wrenford Insurance Company Limited				Bermuda
Dana Canada, Inc.				Canada
Dana Foreign Sales Corporation				U.S. Virgin Islands
Dana Australia (Holdings) Pty. Ltd.				Australia
	Dana Australia Pty. Ltd.			Australia
		Spicer Axle Structural Components Australia Pty. Ltd.		Australia
		Spicer Axle Australia Pty Ltd.		Australia
		Dana Australia Trading Pty. Ltd.		Australia
	Dana New Zealand, Ltd.			New Zealand
	Gearmax (Pty) Ltd.			South Africa
Dana Hong Kong Limited				Hong Kong
Kentning Industries Limited				Hong Kong
P.T. Spicer Indonesia				Indonesia
PT Spicer Axle Indonesia				Indonesia
Dana Japan, Ltd.				Japan
Dana Korea Co. Ltd.				Korea
Dana Asia Pacific (Malaysia) Sdn. Bhd				Malaysia
Spicer Philippines Manufacturing Co.				Philippines
Dana Asia (Singapore) Pte. Ltd.				Singapore
R.O.C. Spicer Ltd.				Taiwan
	Taiway Ltd.			Taiwan
	ROC Spicer Investment Co. Ltd.			British Virgin Islands
		Shenyang Spicer Driveshaft Corporation Limited		China
		Fujian Spicer Drivetrain Systems Co., Ltd.		China
Dana Asia (Taiwan) APD Co., Ltd.				Taiwan

6

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

Dantean (Thailand) Company, Limited				Thailand
Parish Structural Products (Thailand) Limited				Thailand
Dana Spicer (Thailand) Limited				Thailand
Dana Belgium N.V				Belgium
	Spicer Off-Highway Belgium N.V			Belgium
Warner Electric (Belgium) SA				Belgium
Dana UK Pension Scheme Limited				United Kingdom
Dana Manufacturing Group Pension Scheme Limited				United Kingdom
Dana UK Common Investment Fund Limited				United Kingdom
	Echlin Europe Limited			United Kingdom
		Quinton Hazell Plc		United Kingdom
			Motaproducts Automotive Limited	United Kingdom
			Supra Group Limited	United Kingdom
			Commercial Ignition Limited	United Kingdom
			TJ Filters Limited	United Kingdom
			Quinton Hazell Automotive Limited	United Kingdom
			Whiteley Rishworth Exports Ltd.	United Kingdom
			Quinton Hazell Belgium SA	Belgium
			Dana Automotive (Ireland) Limited	Ireland
			Moprod (Ireland) Limited	Ireland
			Quinton Hazell Limited	Ireland
			Quinton Hazell Italia SpA	Italy
			Quinton Hazell Nederland B.V	Netherlands
			Quinton Hazell Polska Sp. zo.o	Poland
			Quinton Hazell (Far East) Limited	Singapore
			Quinton Hazel Espana S.A.	Spain
		WH Components Limited		United Kingdom
		Preferred Technical Group-CHA Limited		United Kingdom
		Hobourn Automotive Limited		United Kingdom
			SU Automotive Limited	United Kingdom
			SU Pension Trustee Limited	United Kingdom
			Hobourn Group Pension Trust Company Limited	United Kingdom
		Automotive Motion Technology Limited		United Kingdom
		Echlin Automotive Systems Limited		United Kingdom
		Lipe Limited		United Kingdom
			Driveline Specialist Limited	United Kingdom
		Dana Automotive Limited		United Kingdom
Dana SAS				France
	Perfect Circle Europe S.A.			France
		Societe de Reconditionnement Industriel de Moteurs S.A.		France
	Spicer France SarL			France
	Sealed Power Europe S.A.			France
	Glacier Vandervell SAS			France
	Nobel Plastiques S.A.			France
		Nobel Plastiques Climatisation S.A.		France
		Nobel Plastiques Iberica S.A.		Spain
	Quinton Hazell SarL			France
		IP Marti SNC		France
	Dana Finance S.A.			France
Spicer India Limited				India
Dana India Private Limited				India
Dana Italia, SpA				Italy
	Spicer Italcardano SpA			Italy
	Clark-Hurth Components S.A.R.L			France
D.E.H. Holdings SARL				Luxembourg
	Dana Finance (Ireland) Limited			Ireland
Dana Europe Holdings B.V				Netherlands
	Spicer Netherland B.V			Netherlands
		Leguana Participations B.V		Netherlands

7

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2001

	Superior Electric Nederland B.V			Netherlands
Wix Filtron Sp. zo.o				Poland
Dana Automocion, S.A.				Spain
	Sealed Power Europe S.L			Spain
Industrias Serva S.A.				Spain
Glaser Serva S.A.				Spain
Spicer Nordiska Kardan AB				Sweden
Dana Europe S.A.				Switzerland
Glacier Tribometal Slovakia a.s				Slovakia
Dana Holdings SRL				Argentina
	Dana Argentina S.A.			Argentina
		Dana San Juan S.A.		Argentina
		Dana San Luis S.A.		Argentina
		Farlock Argentina S.A.		Argentina
		Cerro de los Médanos S.A.		Argentina
Transmissiones Homocineticas Argentina S.A.				Argentina
Spicer Ejes Pesados S.A.				Argentina
Dana Equipamentos Ltda.				Brazil
	Dana-Albarus, S.A. Industrial E Comercio			Brazil
		Pellegrino Industrial e Distribuidora de Autopecas Ltda.		Brazil
			CIDAP-Industrial e Distribuidora de Autopecas Ltda.	Brazil
		Albarus S.A. Comercial e Exportadora		Brazil
		UBALI S.A.		Uruguay
	Previalbarus Societe de Providencia			Brazil
	Dana Industrial S.A.			Brazil
		Suzuki Comercial Ltda.		Brazil
	Dana Bahia Ltda.			Brazil
	Warner Electric do Brasil Ltda.			Brazil
Cirane Industria e Comercio Ltda.				Brazil
Dana do Brasil Ltda.				Brazil
	Dana Industrias Ltda.			Brazil
Industria De Ejes Y Transmissiones S.A.				Colombia
	Transejes Transmissiones Homocineticas de Colombia S.A.			Colombia
	Repsa S.A.			Colombia
	Transejes C.D. Ltda.			Colombia
	Transcar Ltda.			Colombia
	Transmotor Ltda.			Colombia
Talesol S.A.				Uruguay
C.A. Danaven				Venezuela
	Tuboauto, C.A			Venezuela
		Tubos Venzolanos, C.A		Venezuela
		T.S.P		Cayman Islands
		Blenville, S.A.		Panama
	Danaven Rubber Products, C.A			Venezuela
		Distribuidora S.H.F., C.A		Venezuela
		TRINASA, S.A.		Panama
	Asesoramiento Contable y Administrativo, S.A.			Venezuela
	Juntas Homocineticas Venzolanas			Venezuela
	Embargues Automotrices, S.A.			Venezuela
	MSP Ltd.			Cayman Islands
	Axlecay Limited			Cayman Islands
	JUNCAY			Cayman Islands
	Metalmechanic Equipment Supply S.A.			Panama

8