EXHIBIT 21

THE L.S. STARRETT COMPANY AND SUBSIDIARIES

SUBSIDIARIES OF THE REGISTRANT

JUNE 25, 2005

The parent company, The L.S. Starrett Company, incorporated in Massachusetts, has the following active subsidiaries, all of which are wholly owned:

		Fiscal Year End
Starrett Securities Corporation	Incorporated in Massachusetts	Last Sat. in June
Evans Rule Company, Inc.	Incorporated in New Jersey	Last Sat. in June
The L.S. Starrett Co. of Canada Limited	Incorporated in Canada	Last Sat. in June
The L.S. Starrett Company Limited	Incorporated in Scotland	May 31
Starrett Industria e Commercio Ltda.	Incorporated in Brazil	May 31
Level Industries, Inc.	Incorporated in Massachusetts	Last Sat. in June
Starrett Tools (Suzhou) Co., Ltd.	Incorporated in China	May 31
Starrett Tools (Shanghai) Co., Ltd.	Incorporated in China	May 31
The L.S. Starrett Company of Australia     Pty. Ltd.	Incorporated in Australia	June 30
The L. S. Starrett Company of Mexico,     S.de R.L. de C.V.	Incorporated in Mexico	June 30
Starrett Metrology Services, Inc.	Incorporated in Delaware	Last Sat. in June