<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>doc2.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>


Exhibit  21

<TABLE>
<CAPTION>
                             SOLITRON DEVICES, INC.
                         SUBSIDIARIES OF THE REGISTRANT

                                   Percentage of Voting
                                     Securities Owned      State of        Active
                                      by Registrant      Incorporation    Division
                                   --------------------  -------------    ---------
<S>                                <C>                   <C>            <C>
Registrant:

Solitron Devices, Inc.. . . . . .                           Delaware          *

Subsidiaries of Registrant:

Solitron Specialty Products, Inc.          100              Delaware
Array Devices, Inc. . . . . . . .          100              California
Solidev International
  Sales Corporation . . . . . . .          100              New York
Solitron International, Inc.. . .          100              Virgin Islands
Solidev Warenvertriebs GmbH . . .          100              Germany
</TABLE>


All  subsidiaries  are  included  in  the  consolidated  financial  statements.


                                       53
<PAGE>


</TEXT>
</DOCUMENT>