EXHIBIT 21

MATTHEWS INTERNATIONAL CORPORATION AND SUBSIDIARIES
SUBSIDIARIES OF THE REGISTRANT
(as of October 31, 2007)


 
Name
Percentage Ownership
     
 
Beijing Kenuohua Electronic Technology Co., Ltd.
60
     
 
Cloverleaf Group, Inc.
100
     
 
Holjeron Corporation
100
     
 
Matthews Canada Ltd.
100
     
 
Matthews Holding Company (U.K.) Ltd.
100
 
The InTouch Group plc
100
 
    InTouch by Design
76
     
 
Matthews Industries
100
 
Matthews Bronze Pty. Ltd.
100
 
C. Morello, Pty. Ltd.
100
 
Ashcroft Pty. Ltd.
100
     
 
Matthews International GmbH
100
 
Reproservice Eurodigital GmbH Munchen
100
 
Repro-Busek GmbH & Co. KG
100
 
Rudolf Reproflex GmbH & Co. KG
75
 
Scholler GmbH & Co. KG
100
 
S+T GmbH & Co. KG
80
     
 
Matthews International S.p.A.
100
 
Caggiati Espana S.A.
100
 
Caggiati France SARL
100
     
 
Matthews Resources, Inc.
100
     
 
Matthews Swedot AB
100
     
 
Venetian Investment Corporation
100
     
 
The York Group, Inc.
100
 
Milso Industries Corporation
100
 
York Agency, Inc.
100
 
York Casket Development Company
100
 
York Distribution Company
100