<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>fs_sbex21.txt
<DESCRIPTION>SUBSIDIARIES
<TEXT>
                                                                      Exhibit 21

                                  SUBSIDIARIES

Name                                      State or jurisdiction of incorporation

Flexible Solutions Ltd.                   British Columbia, Canada

Watersavr Global Solutions, Inc.          Illinois

Each  such  subsidiary  does  business  in its own name and is  wholly  owned by
registrant.

</TEXT>
</DOCUMENT>
