<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>a80392ex21.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>
<PAGE>
                                                                      EXHIBIT 21


                           SUBSIDIARIES OF REGISTRANT*

<TABLE>
<CAPTION>
                                                                       REGISTRANT'S
     NAME AND STATE OR OTHER JURISDICTION OF INCORPORATION         PERCENTAGE OWNERSHIP
-----------------------------------------------------------------  ---------------------
<S>                                                                <C>
U. S. SUBSIDIARIES
  C/P Products Corp, an Indiana corporation                                  100%
  United Sales and Warehouse of Texas, Inc., a Texas corporation             100%

FOREIGN SUBSIDIARIES:
  The Coast Distribution System (Canada) Inc., Quebec, Canada                100%
  Ai-wek a.k.a Eurasia Recereational Vehicle Accessories Taiwan              100%
    Company
</TABLE>


     In accordance with the  instructions set forth in Paragraph (b) of Item 601
of  Regulation  S-K,  there  have  been  omitted  those  subsidiaries  that,  if
considered  in the  aggregate  as a single  subsidiary,  would not  constitute a
significant subsidiary as of December 31, 2001.

</TEXT>
</DOCUMENT>