EXHIBIT 21


                        Significant Subsidiaries
                                of Selas
                         Corporation of America



 Subsidiary                                      Place of Incorporation

 CFR-CECF Forumi-Ripoche                                 France

 CFR Portugal                                            Portugal

 Deuer Manufacturing, Inc.                               Ohio

 Nippon Selas                                            Japan

 Resistance Technology GmbH                              Germany
 Vertrieb von Elecktronikteilen

 Resistance Technology, Inc.                             Minnesota

 Lectret Precision PTE LTD                               Singapore

 RTI Electronics, Inc.                                   Delaware

 RTI Technologies PTE LTD                                Singapore

 SEER                                                    France

 Selas (SAS)                                             France

 Selas Italiana, S.A.                                    Italy

 Selas Engineering UK Ltd.                               England

 Selas Waermetechnik, GmbH                               Germany





 EXHIBIT 23





                    CONSENT OF INDEPENDENT AUDITORS





 The Board of Directors
 Selas Corporation of America:



 We consent  to the  incorporation  by  reference  in the  Registration
 Statements  No.  33-33712 on Form S-3, No.  333-16377 on Form S-8, and
 No.  333-66433  on  Form  S-8 of  Selas  Corporation  of  America  and
 subsidiaries  of our reports dated February 19, 2001,  relating to the
 consolidated  balance  sheets  of Selas  Corporation  of  America  and
 subsidiaries  as of  December  31,  2000  and  1999  and  the  related
 consolidated statements of operations,  shareholders' equity, and cash
 flows and related financial  statement schedules for each of the years
 in the three-year  period ended  December 31, 2000,  which reports are
 included in the December 31, 2000 annual  report on Form 10-K of Selas
 Corporation of America.










 /s/KPMG LLP
 Philadelphia, Pennsylvania
 March 30, 2001







                                                          EXHIBIT 24





                           POWER OF ATTORNEY


             KNOW ALL MEN BY THESE PRESENTS that the undersigned does
 hereby consent and appoint Stephen F. Ryan and Francis A.
 Toczylowski, or either of them, his attorney to do any and all acts,
 including the execution of documents, which said attorneys, or either
 of them, may deem necessary or advisable to enable Selas Corporation
 of America (the "Company") to comply with the Securities Exchange Act
 of 1934, as amended, and the rules, regulations and requirements of
 the Securities and Exchange Commission, in connection with the filing
 under said Act of an annual report of the Company on Form 10-K for
 the year ended December 31, 2000, including the power and authority
 to sign in the name and on behalf of the undersigned, in any and all
 capacities in which the signature of the undersigned would be
 appropriate, such annual report and any and all amendments thereto
 and generally to do and perform all things necessary to be done in
 the premises as fully and effectually in all respects as the
 undersigned could do if personally present.

              IN WITNESS WHEREOF, the undersigned has hereunto set his
 hand and seal this 30th day of March, 2001.



                                          /s/Mark S. Gorder

                                          /s/John H. Austin, Jr.

                                          /s/Frederick L. Bissinger

                                          /s/Nicholas A. Giordano

                                          /s/Michael J. McKenna