<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>6
<FILENAME>c66314ex21.txt
<DESCRIPTION>SUBSIDIARES OF THE COMPANY
<TEXT>
<PAGE>

                                                                      EXHIBIT 21


                      RAWLINGS SPORTING GOODS COMPANY, INC.


Rawlings Sporting Goods Company, Inc., a Delaware corporation (the "Company") is
the parent. The subsidiaries of the Company, each of which is wholly-owned by
the Company, are as follows:
<TABLE>
<CAPTION>
                                                                        Jurisdiction of Incorporation
Name                                                                           or Organization
--------------------------------------------------------------       -----------------------------------
<S>                                                                  <C>
Rawlings de Costa Rica                                                          Costa Rica

Rawlings Sporting Goods Company of Missouri                                     Missouri

Rawlings Canada, Inc.                                                           Nova Scotia
</TABLE>


                                       50

</TEXT>
</DOCUMENT>