EXHIBIT 21

P&F INDUSTRIES, INC.

SUBSIDIARIES OF THE REGISTRANT

Countrywide Hardware, Inc., a Delaware Corporation

d/b/a	Nationwide Industries, Inc., a Florida Corporation
	Woodmark International L.P., a Delaware Limited Partnership
	Stair House
	Pacific Stair Products, Inc., a Delaware Corporation
	WILP Holdings, Inc., a Delaware Corporation

Embassy Industries, Inc., a New York Corporation

d/b/a  Embassy Industries, Inc.

Florida Pneumatic Manufacturing Corporation, a Florida Corporation

d/b/a	Florida Pneumatic Manufacturing Corporation
	Universal Tool
	Pipemaster
	Berkley Tool
	Franklin Manufacturing

Green Manufacturing, Inc. a Delaware Corporation

d/b/a  Green Manufacturing, Inc.