LIST OF SUBSIDIARIES
Published on June 5, 1996
EXHIBIT 21
LIST OF SUBSIDIARIES
The following table sets forth certain information concerning the
principal subsidiaries of the Company.
State or other
jurisdiction of
Name incorporation
---- ---------------
Matthews Redwood and Nursery Supply, Inc. California
Grant Laboratories, 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.