Form: 10-K

Annual report [Section 13 and 15(d), not S-K Item 405]

EXHIBIT 21 TO FORM 10-K 2005

Published on

Exhibit 21


Subsidiaries of R&B, Inc.

Significant Subsidiaries Jurisdiction
RB Distribution, Inc. Pennsylvania
RB Management, Inc. Pennsylvania
Dorman Products of America, Ltd.(1) Kentucky
Motor Power Industries, Inc. Delaware
Scan-Tech USA/Sweden, A.B. Sweden
Allparts, Inc. Delaware
1664403 Ontario Inc.(Hermoff) Ontario, Canada

(1) Dorman Products of America, Ltd was merged with and into RB Distribution,
Inc. effective as of December 31, 2005.