EXHIBIT 21

BAIRNCO CORPORATION AND SUBSIDIARIES

Subsidiaries of Registrant

as of February 22, 2006

	Percentage	State/Country of
	Ownership	Incorporation
Arlon, Inc.	100%	Delaware
Kasco Corporation	100%	Delaware
Arlon Adhesives & Films, Inc. (1)	100%	Texas
Arlon Partners, Inc. (1)	100%	Delaware
Arlon Signtech, Ltd. (1)	100%	Texas
Arlon Viscor, Ltd. (1)	100%	Texas
Arlon MED International, LLC (1)	100%	Delaware
Arlon Materials for Electronics Co. Ltd. (1)	100%	China
Arlon Material Technologies Co. Ltd. (1)	100%	China
Bertram & Graf GmbH (1)	100%	Germany
Atlantic Service Co. Ltd. (1)	100%	Canada
Atlantic Service Co. (UK) Ltd. (1)	100%	United Kingdom
EuroKasco S.A. (1)	100%	France
Kasco Mexico LLC	100%	Delaware
Kasco Ensambly S.A. de C.V. (1)	100%	Mexico

(1) Indirect wholly-owned subsidiary of Bairnco Corporation.