The progeny of binary white dwarf mergers; extreme helium stars, R CrB stars and subdwarf B stars C.S. Jeffery, Armagh Observatory H. Saio, Tohoku University We have examined the evolution of merged low-mass double white dwarfs. The merging process is approximated in the same way for both a helium (He-WD) and a carbon-oxygen white dwarf (CO-WD) accretor. After a helium shell flash, both products become yellow giants. Subsequent evolution depends on the accretor composition. The He-WD accretor contracts towards the helium main-sequence where it will become a subdwarf B star. Before that, it briefly acquires properties identical to those of the extreme helium star V652 Her. It is suggested that the small fraction of {\it single} subdwarf B stars, including those that are helium-rich, are the product of such mergers. The CO-WD accretor evolves blueward almost horizontally in the HR diagram. Specific models agree very well with six different observables of extreme helium stars. This model provides the best explanation for the creation of extreme helium stars and, by association, the majority of R Coronae Borealis stars. It may also produce a significant number of high-mass single white dwarfs.