Exhibit 21.1
 

Subsidiaries of the Company

 The following is a list of subsidiaries of the Company as of December 31, 2007, omitting some subsidiaries which, considered in the aggregate, would not constitute a significant subsidiary.
 
 
Subsidiary
  
Place of Incorporation
  
         
 
Boston Whaler, Inc.
  
Delaware
  
 
Brunswick International Limited
  
Delaware
  
 
Leiserv, Inc.
  
Delaware
  
 
Sea Ray Boats, Inc.
  
Florida