Form: 10-K

Annual report pursuant to Section 13 and 15(d)

December 16, 1996

LIST OF SUBSIDIARIES

Published on December 16, 1996



EXHIBIT 21.1


LIST OF SUBSIDIARIES

The following table sets forth certain information concerning the principal
subsidiaries of the Company.

State or other
jurisdiction of
Name incorporation
---- ---------------

KENLIN PET SUPPLY, INC. DELAWARE

The names of certain subsidiaries have been omitted because such unnamed
subsidiaries, considered in the aggregate, would not constitute a significant
subsidiary as that term is defined in Regulation S-X.