EXHIBIT 21

THE TORO COMPANY AND SUBSIDIARIES
Subsidiaries of Registrant

The following are significant subsidiaries of The Toro Company as of December 17, 2004.

	State or Other Jurisdiction	Percentage of Voting
Name	of Incorporation	Securities Owned
Electronic Industrial Controls, Inc.	Colorado		100	%
Exmark Manufacturing Company Incorporated	Nebraska		100	%
Irritrol Systems Europe, S.r.L.	Italy		100	%
MTI Distributing, Inc.	Minnesota		100	%
Red Iron Insurance, Limited	Bermuda		100	%
Simpson Norton Corporation	Minnesota		100	%
Toro Australia Pty. Limited	Australia		100	%
Toro Australia Group Sales Pty. Ltd	Australia		100	%
Toro Briggs & Stratton LLC	Wisconsin		50	%
Toro Credit Company	Minnesota		100	%
Toro Europe BVBA	Belgium		100	%
Toro Factoring Company Limited	Guernsey		100	%
Toro Finance Company	California		100	%
Toro Foreign Sales Corporation	Barbados		100	%
Toro LLC	Delaware		100	%
Toro Mexico Holdings, LLC	Minnesota		100	%
Toro International Company	Minnesota		100	%
Toro Manufacturing LLC	Delaware		100	%
Toro Purchasing Company	Minnesota		100	%
Toro R&D Company	Minnesota		100	%
Toro Receivables Company	Minnesota		100	%
Toro Sales Company	Minnesota		100	%
Toro Warranty Company	Minnesota		100	%
Turf Professionals Equipment Company	Minnesota		100	%