<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>9
<FILENAME>c79722exv21.txt
<DESCRIPTION>SUBSIDIARIES OF THE REGISTRANT
<TEXT>
<PAGE>
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                                                                      EXHIBIT 21

                       SUBSIDIARIES OF WMS INDUSTRIES INC.

<TABLE>
<CAPTION>
Subsidiary                                      Jurisdiction of Incorporation
----------                                      -----------------------------

<S>                                             <C>
WMS Gaming Inc.                                 Delaware
WMS Gaming (Canada) Ltd.                        New Brunswick, Canada
Lenc-Smith Inc.                                 Delaware
Williams Electronics Games, Inc.                Delaware
WMS Finance Inc.                                Delaware
WMS Gaming International, S.L.                  Spain
WMS Gaming Australia PTY Ltd.                   Australia
WMS Gaming Africa (Pty) Ltd.                    South Africa
</TABLE>

All subsidiaries are 100% owned by WMS Industries Inc. or its subsidiaries.


</TEXT>
</DOCUMENT>