<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>4
<FILENAME>c99967exv21.txt
<DESCRIPTION>SUBSIDIARIES OF THE COMPANY
<TEXT>
<PAGE>
                                                                               .
                                                                               .
                                                                               .
                                   EXHIBIT 21

                    SUBSIDIARIES OF LINDSAY MANUFACTURING CO.

<TABLE>
<CAPTION>
                                                                 Ownership
                                                                Percentage
                                                                ----------
<S>                                                             <C>
Lindsay International Sales Corporation - Delaware (Inactive)      100%

Lindsay Transportation, Inc. - Nebraska                            100%

Lindsay - Irrigation Pty., Ltd. - Australia (Inactive)             100%

Lindsay Europe SAS - France                                        100%

Irrigation Specialists, Inc. - Delaware                            100%

Lindsay America do Sul Ltda. - Brazil                              100%

Lindsay Manufacturing Africa (PTY) Ltd - South Africa              100%

LMC Professional Supply, Inc. - Delaware (Inactive)                100%
</TABLE>


                                       59
</TEXT>
</DOCUMENT>
