<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>4
<FILENAME>c73252exv21.txt
<DESCRIPTION>SUBSIDIARIES 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:

                                                   Jurisdiction of Incorporation
Name                                                       or Organization
--------------------------------------       -----------------------------------

Rawlings de Costa Rica                                       Costa Rica

Rawlings Sporting Goods Company of Missouri                  Missouri

Rawlings Canada, Inc.                                        Nova Scotia


                                       55


</TEXT>
</DOCUMENT>