Exhibit 21

SUBSIDIARIES OF REGISTRANT

     The following list sets forth subsidiaries of Katy Industries, Inc. as of March 15, 2006, as well as operating divisions of such subsidiaries, with successive indentation indicating parent/subsidiary relationships of such subsidiaries. The percentage (if other than 100%) of outstanding equity securities owned by the immediate parent and the state of jurisdiction or incorporation of each such subsidiary is stated in parentheses. Omitted subsidiaries do not, in the aggregate, constitute a “significant subsidiary”.

American Gage & Machine Company (Illinois)
     WP Liquidating Corp. (Illinois)
Ashford Holding Corp. (Delaware)
Continental Commercial Products, LLC (Delaware)
     Contico (division)
     Disco (division)
     Gemtex (division)
     Glit/Microtron (division)
     Loren (division)
     Wilen (division)
     CEH Limited (U.K.)
          Contico Europe Limited (U.K.)
          Contico Manufacturing Limited (U.K.)
               Spraychem Limited (U.K.)
DBPI, Inc. (Delaware)
GCW, Inc. (Delaware)
HPMI, Inc. (Delaware)
Hermann Lowenstein, Inc. (Delaware)
Katy International, Inc. (British Virgin Islands)
Katy Teweh Inc. (Delaware)
Katy-Seghers, Inc. (Delaware)
     K-S Energy Corp. (Delaware)
     Chatham Resource Recovery Systems, Inc. (Delaware)
     Savannah Energy Systems Company, Inc. (Delaware)
PTR Machine Corp. (Delaware)
Sahlman Holdings, Inc. (Florida) (43%)
Wabash Holding Corp. (Delaware)
W.J. Smith Wood Preserving Company (Texas)
Woods Industries, Inc. (Delaware)
     TTI Holdings, Inc. (Delaware)
Woods Industries (Canada), Inc. (Ontario, Canada)
     Glit/Gemtex, Ltd. (Ontario, Canada)