.
                                                                               .
                                                                               .

Exhibit 21
                              Subsidiaries of the
                                   Registrant



Subsidiary                    Domicile
                           

Refinishers Warehouse, Inc.   Michigan
Scotty's Paint Supply, Inc.   Florida (Merged into FinishMaster, Inc. effective
                              February 08, 2002)
FinishMaster Services, Inc.   Indiana