BABY CARRIAGES & PARTS
                                       
APEXCEL CO., LTD.TAIWAN                                                                                                                           
B&B BEST INDUSTRIAL CO., LTD.TAIWAN                                                                                                   
B-LINK SPORTS INT'L CORP.TAIWAN                                                                                                           
BABIES ENTERPRISE CO., LTD.TAIWAN                                                                                                       
BABYMASTER BABY STROLLER MFG. CO., LTD.TAIWAN                                                                               
BOR MAU ENT. CO., LTD.TAIWAN                                                                                                                 
BOREAS ENTERPRISE CO., LTD.TAIWAN                                                                                                       
BRIGHT WILL INC.TAIWAN                                                                                                                             
CALSUN CORPORATIONTAIWAN                                                                                                                         
CAMPUS CORP.TAIWAN                                                                                                                                     
CANDY BABY CORP.TAIWAN                                                                                                                             
CHENG YING ENTERPRISE CO., LTD.TAIWAN                                                                                               
CHIAO AN ENTERPRISE CO., LTD.TAIWAN                                                                                                   
CHICKABIDDY CO., LTD.TAIWAN                                                                                                                   
CHIERN JEN INDUSTRIAL CO., LTD.TAIWAN                                                                                               
CROWN BABY CARRIAGES CO., LTD.TAIWAN                                                                                                 
CYBER GIANT ENTERPRISES CO., LTD.TAIWAN                                                                                           
DAYOUNG INDUSTRIAL CO., LTD.TAIWAN                                                                                                     
EUROPA JUVENILE PRODUCTS CO., LTD.TAIWAN                                                                                         
FENG BABY PRODUCTS CO., LTD.TAIWAN                                                                                                     
FORTUNE BABY ENTERPRISE CO., LTD.TAIWAN                                                                                           
FRAN WHEEL ENTERPRISE CO., LTD.TAIWAN                                                                                               
FREEDA MOORE INDUSTRIAL CO., LTD.TAIWAN                                                                                           
GALI LEE INDUSTRIAL CO., LTD.TAIWAN                                                                                                   
GD-TSENG ENTERPRISE CO., LTD.TAIWAN                                                                                                   
GOLDHILL INDUSTRIAL CORP.TAIWAN                                                                                                           
HSANGYI TOYS & PLASTIC PRODUCTS CO., LTD.TAIWAN                                                                           
JIN SUN GEE PLASTICS CO., LTD.TAIWAN                                                                                                 
JOHNSON CHILDREN'S EQUIPMENT CO., LTD.TAIWAN                                                                                 
JONQ TYAN ENTERPRISE CO., LTD.TAIWAN                                                                                                 
KINGSTAR BUSINESS GROUP CORP.TAIWAN BRANCH(BRITISHTAIWAN                                                         
LES ENPHANTS CO., LTD.TAIWAN                                                                                                                 
MATTEL TAIWAN CORPORATIONTAIWAN                                                                                                           
MERRY YARD INTERNATIONAL ENTERPRISE CORPORATIONTAIWAN                                                               
MULTI ESTATE CO., LTD.TAIWAN                                                                                                                 
PLAYME TOYS INTERNATIONAL CORP.TAIWAN                                                                                               
PRECIOUS CO., LTD.TAIWAN                                                                                                                         
PUKU CO., LTD.TAIWAN                                                                                                                                 
REGALIA BABYCARE PRODUCTS CO., LTD.TAIWAN                                                                                       
SANMAUX INTERNATIONAL CORP.TAIWAN                                                                                                       
SEATURE INDUSTRIES CO., LTD.TAIWAN                                                                                                     
SHIN YUAN TA INTERNATIONAL CO., LTD.TAIWAN                                                                                     
SMERWICK LTD. TAIWAN BRANCHTAIWAN                                                                                                       
TCV INDUSTRIAL CO., LTD.TAIWAN                                                                                                             
TOP-NANG TRADING CO., LTD.TAIWAN                                                                                                         
TOPPING PROSPERITY INC.TAIWAN                                                                                                               
TORNG WOEI IND. CO., LTD.TAIWAN                                                                                                           
TUNG DAH ENTERPRISE CO.,LTD.TAIWAN                                                                                                     
TUNG TZU IND. CO., LTD.TAIWAN                                                                                                               
UNICO SERVICES INTERNATIONAL CO., LTD.TAIWAN                                                                                 
YOUTH TOY ENTERPRISE CO., LTD.TAIWAN