Form: 10-K405

Annual report [Sections 13 and 15(d), S-K Item 405]

November 10, 1997

Documents

LIST OF SUBSIDIARIES

Published on November 10, 1997



EXHIBIT 21

LIST OF SUBSIDIARIES


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



STATE OR OTHER
NAME JURISDICTION OF INCORPORATION
---- -----------------------------

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



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.