EXHIBIT 21

SUN HEALTHCARE GROUP, INC. SUBSIDIARIES
as of March 18, 2003



|                                       | Jurisdiction ofIncorporation
|-------------------------------------- | ----------------------------
|                                       |                             
|Masthead Corporation                   | New Mexico                  
|                                       |                             
|Regency Health Services, Inc.          | Delaware                    
|Braswell Enterprises, Inc.             | California                  
|Brittany Rehabilitation Center, Inc.   | California                  
|Care Enterprises, Inc.                 | Delaware                    
|Americare Homecare, Inc.               | Ohio                        
|Americare Midwest, Inc.                | Ohio                        
|Americare of West Virginia, Inc.       | West Virginia               
|Beckley Health Care Corp.              | West Virginia               
|Dunbar Health Care Corp.               | West Virginia               
|Putnam Health Care Corp.               | West Virginia               
|Salem Health Care Corp.                | West Virginia               
|Care Enterprises West                  | Utah                        
|Care Home Health Services              | California                  
|Care Finance, Inc.                     | California                  
|Circleville Health Care Corp.          | Ohio                        
|Glenville Health Care, Inc.            | West Virginia               
|Marion Health Care Corp.               | Ohio                        
|Carmichael Rehabilitation Center       | California                  
|Coalinga Rehabilitation Center         | California                  
|Covina Rehabilitation Center           | California                  
|Fairfield Rehabilitation Center        | California                  
|First Class Pharmacy, Inc.             | California                  
|Executive Pharmacy Services, Inc.      | North Carolina              
|Fullerton Rehabilitation Center        | California                  
|Glendora Rehabilitation Center         | California                  
|Grand Terrace Rehabilitation Center    | California                  
|Hallmark Health Services, Inc.         | Delaware                    
|Harbor View Rehabilitation Center      | California                  
|Hawthorne Rehabilitation Center        | California                  
|Heritage Rehabilitation Center         | California                  
|Huntington Beach Convalescent Hospital | California                  

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|Meadowbrook Rehabilitation Center            | California    
|-------------------------------------------- | --------------
|Newport Beach Rehabilitation Center          | California    
|Oasis Mental Health Treatment Center, Inc.   | California    
|Paradise Rehabilitation Center, Inc.         | California    
|Paso Robles Rehabilitation Center            | California    
|Regency High School, Inc.                    | California    
|Regency - North Carolina, Inc.               | North Carolina
|Regency Rehab Hospitals, Inc.                | California    
|Orange Rehabilitation Hospital, Inc.         | Delaware      
|San Joaquin G. P. Corporation                | New Mexico    
|San Bernardino Rehabilitation Hospital, Inc. | Delaware      
|Regency - Tennessee, Inc.                    | Tennessee     
|Rose Rehabilitation Center                   | California    
|Shandin Hills Rehabilitation Center          | California    
|Stockton Rehabilitation Center, Inc.         | California    
|SunPlus Home Health Services, Inc.           | California    
|Vista Knoll Rehabilitation Center, Inc.      | California    
|                                             |               
|Retirement Care Associates, Inc.             | Colorado      
|Bibb Health & Rehabilitation, Inc.           | Georgia       
|Capitol Care Management Company, Inc.        | Georgia       
|Retirement Management Corporation            | Georgia       
|Charlton Healthcare, Inc.                    | Georgia       
|Contour Medical, Inc.                        | Nevada        
|Ameridyne Corporation                        | Tennessee     
|Atlantic Medical Supply Company, Inc.        | Georgia       
|Americare Health Services Corp.              | Delaware      
|Facility Supply, Inc.                        | Florida       
|SunChoice.com, Inc.                          | Delaware      
|Contour Medical-Michigan, Inc.               | Michigan      
|Crescent Medical Services, Inc.              | Georgia       
|Duval Healthcare Center, Inc.                | Georgia       
|Gardendale Health Care Center, Inc.          | Georgia       
|Jeff Davis Healthcare, Inc.                  | Georgia       
|Lake Forest Healthcare Center, Inc.          | Georgia       
|Lake Health Care Center, Inc.                | Georgia       

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|Libbie Rehabilitation Center, Inc.                      | Virginia      
|------------------------------------------------------- | --------------
|Brent-Lox Hall Nursing Home, Inc.                       | Virginia      
|Phoenix Associates, Inc.                                | Virginia      
|Maplewood Health Care Center of Jackson, Tennessee, Inc | Tennessee     
|Mid-Florida, Inc.                                       | Georgia       
|Pine Manor Rest Home, Incorporated                      | North Carolina
|Retirement Care G. P. Corporation                       | New Mexico    
|Riviera Retirement, Inc.                                | Georgia       
|Southside Health Care Center, Inc.                      | Georgia       
|Statesboro Health Care Center, Inc.                     | Georgia       
|Summers Landing, Inc.                                   | Georgia       
|Sun Coast Retirement, Inc.                              | Georgia       
|Encore G. P. Corporation                                | New Mexico    
|The Atrium Nursing Home, Inc. (75% interest)            | Florida       
|West Tennessee, Inc.                                    | Georgia       
|                                                        |               
|Shared Healthcare Systems, Inc. (96% interest)          | Delaware      
|                                                        |               
|SHG Netherlands I, Inc.                                 | New Mexico    
|                                                        |               
|SHG Services, Inc.                                      | Delaware      
|CareerStaff Unlimited, Inc.                             | Delaware      
|CareerStaff Management, Inc.                            | Delaware      
|PRI, Inc.                                               | Delaware      
|                                                        |               
|SunDance Rehabilitation Corporation                     | Connecticut   
|Cal-Med, Inc.                                           | California    
|Accelerated Care Plus, LLC                              | Delaware      
|HC, Inc.                                                | Kansas        
|NeuroFlex, Inc.                                         | New Mexico    
|SRT, Inc.                                               | New Mexico    
|SunAlliance Healthcare Services, Inc.                   | Delaware      
|BioPath Clinical Laboratories, Inc.                     | California    
|Pacific Health Care, Inc.                               | Arizona       
|U.S. Laboratory Corp.                                   | Delaware      
|SunDance Rehabilitation Agency, Inc.                    | Delaware      
|SunDance Rehabilitation Services, Inc.                  | New Mexico    
|                                                        |               
|SunScript Pharmacy Corporation                          | New Mexico    
|SunScript Medical Services, Inc.                        | Florida       
|Advantage Health Services, Inc.                         | Florida       
|HoMed Convalescent Equipment, Inc.                      | New Jersey    
|Pharmacy Factors of California, Inc.                    | California    
|Pharmacy Factors of Texas, Inc.                         | Texas         
|                                                        |               
|Mountain Care Management, Inc.                          | West Virginia 
|Nursing Home, Inc.                                      | Washington    
|SunBridge G. P. Corporation                             | New Mexico    
|SunBridge Healthcare of Colorado, Inc.                  | Colorado      
|SunBridge Rehab of Colorado, Inc.                       | Colorado      
|SunHealth Specialty Services, Inc.                      | New Mexico    
|                                                        |               
|SunBridge Healthcare of Florida, Inc.                   | Florida       
|                                                        |               
|SunCare Respiratory Services, Inc.                      | Indiana       
|                                                        |               
|SunChoice Medical Supply, Inc.                          | New Mexico    

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|                                                 |              
|------------------------------------------------ | -------------
|Sun Healthcare Group International Corporation   | Delaware     
|                                                 |              
|Sun Lane Purchase Corporation                    | New Mexico   
|                                                 |              
|SunMark Nevada, Inc.                             | Nevada       
|SHG Finance, LLC (Sun Healthcare Group, Inc.-50% |              
|member; SunMark Nevada, Inc.-50% member)         | New Mexico   
|Sun Healthcare Group Finance Company             | New Mexico   
|                                                 |              
|Sunmark of New Mexico, Inc.                      | New Mexico   
|                                                 |              
|SunSolution, Inc.                                | Delaware     
|                                                 |              
|The Mediplex Group, Inc.                         | New Mexico   
|Bergen Eldercare, Inc.                           | New Jersey   
|CareerStaff Services Corporation                 | Colorado     
|Community Re-Entry Services of Cortland, Inc.    | Delaware     
|G-WZ of Stamford, Inc.                           | Connecticut  
|HTA of New York, Inc.                            | New York     
|LTC Staffinders, Inc.                            | Connecticut  
|Manatee Springs Nursing Center, Inc.             | Florida      
|Mediplex Management, Inc.                        | Massachusetts
|Mediplex Management - New Mexico, Inc.           | New Mexico   



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|Mediplex Management of New Jersey, Inc.        | New Jersey   
|---------------------------------------------- | -------------
|Mediplex Management of Palm Beach County, Inc. | Florida      
|Mediplex Management of Texas, Inc.             | Texas        
|Mediplex of Connecticut, Inc.                  | Connecticut  
|Mediplex of Kentucky, Inc.                     | Kentucky     
|Mediplex of Maryland, Inc.                     | Maryland     
|Mediplex of Massachusetts, Inc.                | Massachusetts
|Mediplex of Concord, Inc.                      | Massachusetts
|Mediplex of New Hampshire, Inc.                | New Hampshire
|Correctional Care Corp.                        | Massachusetts
|Mediplex of New Jersey, Inc.                   | New Jersey   
|P.M.N.F. Management, Inc.                      | New Jersey   
|Mediplex of Ohio, Inc.                         | Ohio         
|Mediplex of Virginia, Inc.                     | Virginia     
|Mediplex Rehabilitation of Massachusetts, Inc. | Massachusetts
|New Bedford Nursing Center, Inc.               | Massachusetts
|Quality Care Holding Corp.                     | Massachusetts
|Quality Nursing Care of Massachusetts, Inc.    | Massachusetts
|Spofford Land, Inc.                            | New Hampshire
|Sun Care Corp.                                 | Delaware     
|SunCare Services Corporation                   | Georgia      
|SunDance Services Corporation                  | Tennessee    
|Worcester Nursing Center, Inc.                 | Massachusetts

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PARTNERSHIP INTERESTS

|Name of Partnership                                         | Shareholders/Partners                                                                                                               | Jurisdiction of
Organization
|----------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------- | ----------------------------
|HSR Partners, L.P. I                                        | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 89% Class A limited partner; PRI, Inc. - 10% Class B limited partner | Texas                       
|Langdon Place of Dover, a New Hampshire General Partnership | SunBridge G.P. Corporation - 5% managing partner                                                                                    | New Hampshire               
|Langdon Place of Keene Limited Partnership                  | SunBridge G.P. Corporation - 5% general partner                                                                                     | New Hampshire               
|L.P.E., a New Hampshire General Partnership                 | SunBridge G.P. Corporation - 5% managing partner                                                                                    | New Hampshire               
|San Joaquin Valley Rehabilitation Hospital                  | San Joaquin G.P. Corporation - 1% general partner; Orange Rehabilitation Hospital, Inc. -  69% limited partner                      | Delaware                    
|SunDance Rehabilitation Texas, Limited Partnership          | SunDance Rehabilitation Corporation - 1% general partner; SRT, Inc. - 99% limited partner                                           | Texas                       
|The Atrium of Jacksonville, Ltd.                            | Retirement Care G.P. Corporation - 4% general partner; Retirement Care Associates, Inc. - 91% limited partner                       | Florida                     
|Therapists Unlimited - Chicago, L.P. II                     | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 89% Class A limited partner, PRI, Inc. - 10% Class B limited partner | Texas                       
|Therapists Unlimited - Detroit II, L.P.                     | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 89% Class A limited partner, PRI, Inc. - 10% Class B limited partner | Texas                       
|Therapists Unlimited - Fresno, L.P.                         | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 99% Class A limited partner                                          | Texas                       

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|Therapists Unlimited - Indianapolis, L.P.                  | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 99% Class A limited partner                    | Texas     
|---------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------- | ----------
|Therapists Unlimited - Seattle, L.P.                       | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 99% Class A limited partner                    | Texas     
|W.R. Partners (Warner Robins), L.P.                        | Retirement Care Associates, Inc. - 1% general partner; Retirement Care Associates, Inc. - 49% limited partner | Georgia   
|West Jersey/Mediplex Rehabilitation,
  Limited Partnership | Mediplex of New Jersey, Inc. - 89% general partner; Bergen Eldercare, Inc. - 11% Class A limited partner      | New Jersey



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