EXHIBIT 21

ULTIMATE PARENT				ALL 100% OWNED
	1ST LEVEL SUBSIDIARIES			YEAR ACQUIRED/ ESTABLISHED	JURISDICTION/ DATE  OF INCORPORATION	MAIN  BUSINESS LOCATION(S)
		2ND LEVEL SUBSIDIARIES
			3RD LEVEL SUBSIDIARIES
THE L. S. STARRETT COMPANY (TOOL AND SAW MFG)				1880	MASSACHUSETTS (1929)	MA,OH,NC,AZ,GA
	STARRETT SECURITIES CORPORATION (INVESTMENT CO)			1985	MASSACHUSETTS (1985)	MA
	EVANS RULE COMPANY, INC. (TAPE MEASURE MFG)			1986	NEW JERSEY (1948)	N. CHARLESTON, SC
		TAYLOR INVESTMENTS, INC. (HOLDING CO)		1986	NEW JERSEY (1981)	HOLDING CO ONLY
			E-R RULE COMPANY OF PUERTO RICO, INC. (TAPE MFG)	1986	NEW JERSEY (1968)	MAYAQUEZ, PUERTO RICO
		L.S.STARRETT CO. OF THE DOMINICAN REPUBLIC (LEVEL AND TAPE MFG)		2004	CAYMAN ISLANDS (2004)	SANTO DOMINGO. DR
	THE L. S. STARRETT CO. OF CANADA LIMITED (BRANCH WAREHOUSE)			1962	ONTARIO (1962)	MISSISSAUGA, ONT
	THE L. S. STARRETT COMPANY LIMITED (SAW MFG)			1958	SCOTLAND (1958)	JEDBURGH, SCOTLAND
		STARRETT PRECISION OPTICAL LIMITED (OPTICAL TOOL MFG)		1990	ENGLAND (1990)	JEDBURGH; SCOTLAND
		STARRETT GMBH (DISTRIBUTION)		2000	GERMANY (2000)	TAUNUS, GERMANY
	STARRETT INDUSTRIA E COMMERCIO LTDA. (SAW MFG)			1956	BRAZIL (1956)	ITU, BRAZIL
		STARRETT ARGENTINA S.A.		2005	ARGENTINA (2005)	BUENOS AIRES, ARGENTINA
	LEVEL INDUSTRIES, INC. (LEVEL MFG)			1991	MASSACHUSETTS (1991)	N. CHARLESTON; SC
	THE L.S.STARRETT COMPANY OF MEXICO, S. de R.L. de C.V.
	(WAREHOUSE AND DISTRIBUTION)			2001	MEXICO (2001)	SALTILLO, COAHUILA, MEXICO
	STARRETT TOOLS ( SUZHOU) CO. LTD (SAW AND TOOL MFG)			1997	CHINA (1997)	SUZHOU, CHINA
	STARRETT TOOLS ( SHANGHAI) CO. LTD (WAREHOUSE AND DISTRIBUTION)			2000	CHINA (2000)	SHANGHAI, CHINA
	THE L.S. STARRETT CO OF AUSTRALIA PTY LTD (WAREHOUSE AND DISTRIBUTION)			1998	AUSTRALIA (1998)	SYDNEY, AUSTRALIA
	STARRETT METROLOGY SERVICES, INC. (INACTIVE AS OF 4/04)			2003	DELAWARE (2003)	MT. AIRY, NC
	(CALIBRATION AND INSTALLATION SERVICES)
		STARRETT (NEW ZEALAND) LIMITED		2004	NEW ZEALAND 8/11/04	AUCKLAND, NZ
	TRU-STONE TECHNOLOGIES, INC.			2006	DELAWARE (2006)	WAITE PARK, MN