Exhibit 21

Subsidiaries of the Registrant

The following is a list of the Registrant’s subsidiaries (all of which are 100% owned):

	State or Other Jurisdiction
	of Incorporation
MATEC EFO Corp.		Massachusetts
Matec International, Inc.		Massachusetts
MEKontrol, Inc.		Massachusetts
MTCI, Inc.		Delaware
Old MAS, Inc.		Delaware
Valpey-Fisher Corporation		Massachusetts