Attached files

file filename
EX-23 - EXHIBIT 23 - TWIN DISC INCr10k09132010ex23.htm
EX-24 - EXHIBIT 24 - TWIN DISC INCr10k09132010ex24.htm
EX-31.A - EXHIBIT 31A - TWIN DISC INCr10k09132010ex31a.htm
EX-32.A - EXHIBIT 32A - TWIN DISC INCr10k09132010ex32a.htm
EX-31.B - EXHIBIT 31B - TWIN DISC INCr10k09132010ex31b.htm
EX-32.B - EXHIBIT 32B - TWIN DISC INCr10k09132010ex32b.htm
10-K - TWIN DISC, INC. 10K - TWIN DISC INCr10k09132010.htm


EXHIBIT 21


SUBSIDIARIES OF THE REGISTRANT

Twin Disc, Incorporated, the registrant (a Wisconsin Corporation) owns directly or indirectly 100% of the following subsidiaries:

1.  
Twin Disc International, S.A. (a Belgian corporation)

2.  
Twin Disc Srl  (an Italian corporation)

3.  
Rolla Sp Propellers SA (a Swiss corporation)

4.  
Twin Disc (Pacific) Pty. Ltd. (an Australian corporation)

5.  
Twin Disc (Far East) Ltd. (a Delaware corporation operating in Singapore and Hong Kong)

6.  
Mill-Log Equipment Co., Inc. (an Oregon corporation)

7.  
Mill-Log Marine, Inc. (an Oregon Corporation)

8.  
Mill-Log Wilson Equipment Ltd. (a Canadian corporation)

9.  
Twin Disc Southeast, Inc. (a Florida corporation)

10.  
Vetus Italia Srl (an Italian corporation)

11.  
Technodrive SARL (a French corporation)

12.  
Boat Equipment Limited (a Maltese limited liability corporation)

13.  
Twin Disc Japan (a Japanese corporation)

14.  
Twin Disc Power Transmission Private, Ltd. (an Indian limited liability corporation)

Twin Disc, Incorporated also owns 66% of Twin Disc Nico Co. LTD. (a Japanese corporation).

The registrant has no parent nor any other subsidiaries.  All of the above subsidiaries are included in the consolidated financial statements.