<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>c89672exv21.txt
<DESCRIPTION>SUBSIDIARIES OF THE COMPANY
<TEXT>
<PAGE>
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                                   EXHIBIT 21

                    SUBSIDIARIES OF LINDSAY MANUFACTURING CO.

<TABLE>
<CAPTION>
                                                                   Ownership
                                                                   Percentage
                                                                   ----------
<S>                                                                <C>
Lindsay International Sales Corporation - Delaware (Inactive)         100%

Lindsay Transportation, Inc. - Nebraska                               100%

Lindsay - Irrigation Pty., Ltd. - Australia (Inactive)                100%

Lindsay Europe SA - France                                            100%

Irrigation Specialists, Inc. - Delaware                               100%

Lindsay America do Sul Ltda. - Brazil                                 100%

Lindsay Manufacturing Africa (PTY) Ltd - South Africa                 100%

LMC Professional Supply, Inc. - Delaware (Inactive)                   100%
</TABLE>


</TEXT>
</DOCUMENT>