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                                                                      EXHIBIT 21
ASHWORTH, INC.

SUBSIDIARIES OF THE REGISTRANT.

<TABLE>
<CAPTION>
                                             STATE OR OTHER JURISDICTION
 NAME OF SUBSIDIARY                               OF INCORPORATION
<S>                                          <C>
Ashworth Store I, Inc.                                Delaware
Ashworth Store II, Inc.                               Delaware
Ashworth Store III, Inc.                              Delaware
Ashworth U.K., Ltd.                                   England
</TABLE>


