<DOCUMENT>
<TYPE>EX-21.O
<SEQUENCE>8
<FILENAME>y13188exv21wo.txt
<DESCRIPTION>SUBSIDIARIES
<TEXT>
<PAGE>

                                                                   EXHIBIT 21.O

                           SUBSIDIARIES OF THE COMPANY

The following are the Company's subsidiaries as of the close of the fiscal year
ended June 30, 2005. All beneficial interests are wholly-owned, directly or
indirectly, by the Company, except for Napco Gulf security Group of which the
Company owns 51%,and are included in the Company's consolidated financial
statements.

<TABLE>
<CAPTION>
Name                                         State or Jurisdiction of Organization
----                                         -------------------------------------
<S>                                          <C>
Alarm Lock Systems, Inc.                                    Delaware

Continental Instruments, LLC                                New York

Napco Security Systems International, Inc.                  New York

Napco/Alarm Lock Exportadora, S.A.                     Dominican Republic

Napco/Alarm Lock Grupo Internacional, S.A.             Dominican Republic
(formerly known as NSS Caribe, S.A.)

Napco Group Europe, Limited                                 England

Napco Gulf Security Group, LLC                              New York
</TABLE>


                                      E-34

</TEXT>
</DOCUMENT>