Stewart & Stevenson Services Inc – ‘10-K’ for 1/31/94 – EX-22

As of:  Friday, 4/29/94   ·   For:  1/31/94   ·   Accession #:  94328-94-28   ·   File #:  0-08493

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report on Form 10-K                            44±   203K 
 2: EX-3        Second Restated Articles of Incorporation              8±    35K 
 3: EX-3        Third Restated Bylaws                                 12±    50K 
 9: EX-10       1988 Nonstatutory Stock Option Plan                    6±    28K 
10: EX-10       Amendment No. 1 to 1988 Stock Option Plan              2±    10K 
 8: EX-10       Deferred Compensation Plan                             5±    18K 
 4: EX-10       Lease Agreement/Joe Manning and C.E. Ames              6±    23K 
 5: EX-10       Lease Agreement/Joe Manning, Jr.                       5±    22K 
 7: EX-10       Lease Agreement/Joe Manning, Jr. & Joe Manning, Iv     4±    18K 
 6: EX-10       Lease Agreement/Miles McInnes and Faye Totsch          8±    30K 
11: EX-10       Supplemental Executive Retirement Plan                10±    39K 
12: EX-22       List of Subsidiaries                                   1      7K 
13: EX-24       Consent of Arthur Andersen                             1      7K 

EX-22   —   List of Subsidiaries

  SUBSIDIARIES OF STEWART & STEVENSON SERVICES, INC.

The following list sets forth the name of each subsidiary of the Company, which 
is also the name under which such subsidiary does business:                     

                                               Jurisdiction of
                                             Incorporation
                                               Or Organization
                                                  __________________

C. Jim Stewart & Stevenson, Inc.                        Delaware                
Machinery Acceptance Corporation                        Texas                   
S&S International Sales, Inc.                           Barbados                
Stewart & Stevenson International, Inc.                 Delaware                
Stewart & Stevenson MVO, Inc.                           Texas                   
Stewart & Stevenson Operations, Inc.                    Delaware                
Stewart & Stevenson Overseas, Inc.                      Texas                   
Stewart & Stevenson Power, Inc.                         Delaware                
Stewart & Stevenson Realty Corporation                  Texas                   
Stewart & Stevenson Technical Services, Inc.            Delaware                
Stewart & Stevenson Transportation, Inc.                Texas                   
Stewart & Stevenson (U.K.) Limited                      Scotland                

The Company has additional subsidiaries which, if considered in the aggregate as
a single subsidiary, would not constitute a significant subsidiary.