



                         SUBSIDIARIES OF ASHWORTH, INC.

Ashworth  Store I, Inc.,  a Delaware  corporation  Ashworth  Store II,  Inc.,  a
Delaware corporation Ashworth Store III, Inc., a Delaware corporation (inactive)
The Hat Factory, Inc., a Delaware corporation (inactive)
Ashworth International, Inc., a U.S. Virgin Islands corporation
Ashworth U.K., Ltd., a United Kingdom corporation
Ashworth Inc., et Cie, a Luxembourg partnership










































                                   EXHIBIT 21


<PAGE>

