Form: 10-K

Annual report pursuant to Section 13 and 15(d)

March 31, 1999

EXHIBIT-21.1

Published on March 31, 1999



EXHIBIT 21.1




SUBSIDIARIES PRIOR TO JANUARY 1, 1999

* SunSource Capital Trust
Organized in the State of Delaware

* SunSub A Inc.
Incorporated in the State of Delaware

* SunSub B Inc.
Incorporated in the State of Delaware

* SDI Partners I, L.P.
Organized in the State of Delaware

* SDI Operating Partners, L.P.;
Organized in the State of Delaware

* A & H Holding Company, Inc.;
Incorporated in the State of Michigan

* SunSource Canada Investment Co.
Incorporated in the Province of Ontario

* J. N. Fauver (Canada) Limited;
Incorporated in the Province of Ontario

* A & H Bolt & Nut Company Limited;
Incorporated in the Province of Nova Scotia

* The Fastener Centre, Inc.;
Incorporated in the State of Michigan

* Hydra Power de Mexico;
Incorporated in Bravos Judicial District,
Juarez, Chihuahua, Mexico

* Simco de Mexico;
Incorporated in Ciudad de Mexico, Mexico








EXHIBIT 21.1 (continued)

SUBSIDIARIES - AFTER DECEMBER 31, 1998

* SunSource Capital Trust
Organized in the State of Delaware

* SunSource Investment Company, Inc.
Incorporated in the State of Delaware

* SunSub A Inc.
Incorporated in the State of Delaware

* SunSource Corporate Group, Inc.
Incorporated in the State of Delaware

* The Hillman Group, Inc.
Incorporated in the State of Delaware

* Harding Glass, Inc.
Incorporated in the State of Delaware

* SunSource Industrial Services Company, Inc.
Incorporated in the State of Delaware

* SunSource Technology Services, Inc.
Incorporated in the State of Delaware

* SunSource Inventory Management Company, Inc.
Incorporated in the State of Delaware

* Kar Products, Inc.
Incorporated in the State of Delaware

* A&H Holding Company, Inc.
Incorporated in the State of Michigan

* SunSource Canada Investment Co.
Incorporated in the Province of Ontario

* J.N. Fauver (Canada) Limited
Incorporated in the Province of Ontario

* A&H Bolt & Nut Company Limited
Incorporated in the Province of Nova Scotia

* Hydra Power de Mexico
Incorporated in Bravos Judicial District, Juarez
Chihuahua, Mexico

* SIMCO de Mexico
Incorporated in Ciudad de Mexico, Mexico