<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>3
<FILENAME>l08024aexv21w1.txt
<DESCRIPTION>EXHIBIT-21.1 LIST OF SUBSIDIARIES
<TEXT>
<PAGE>
                                                                    Exhibit 21.1



                                  Subsidiaries



          Subsidiary                         Jurisdiction
          ------------------------------     ---------------------------

          Transmation (Canada) Inc.          Canada

          *Transmation Singapore Pte. Ltd.   Singapore

          *MetersandInstruments.com          New York

          * Dissolution in process



</TEXT>
</DOCUMENT>
