EXHIBIT 21

                              LIST OF SUBSIDIARIES


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

<TABLE>
<CAPTION>
                                                              STATE OR OTHER
     NAME                                            JURISDICTION OF INCORPORATION
     ----                                            -----------------------------
     <S>                                                    <C>
      Matthews Redwood And Nursery Supply Co.                   California
      Grant Laboratories, Inc                                   California
      Wellmark International                                    California
      Four Paws Products, Ltd.                                  New Jersey
      Ezell Nursery Supply, Inc.                                California
</TABLE>


  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.