EXHIBIT 21.1

SUN HEALTHCARE GROUP, INC. SUBSIDIARIES
as of February 16, 2005



|                                                        | Jurisdiction ofIncorporation
|------------------------------------------------------- | ----------------------------
|                                                        |                             
|Masthead Corporation                                    | New Mexico                  
|                                                        |                             
|Regency Health Services, Inc.                           | Delaware                    
|Braswell Enterprises, Inc.                              | California                  
|Brittany Rehabilitation Center, Inc.                    | California                  
|Care Enterprises, Inc.                                  | Delaware                    
|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                        
|Circleville Health Care Corp.                           | Ohio                        
|Glenville Health Care, Inc.                             | West Virginia               
|Marion Health Care Corp.                                | Ohio                        
|Carmichael Rehabilitation Center                        | California                  
|Hallmark Health Services, Inc.                          | Delaware                    
|Harbor View Rehabilitation Center                       | California                  
|Meadowbrook Rehabilitation Center                       | California                  
|Paradise Rehabilitation Center, Inc.                    | California                  
|Regency - North Carolina, Inc.                          | North Carolina              
|Regency Rehab Hospitals, Inc.                           | California                  
|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                  
|                                                        |                             
|Retirement Care Associates, Inc.                        | Colorado                    
|Americare Health Services Corp.                         | Delaware                    
|Charlton Healthcare, Inc.                               | Georgia                     
|Gardendale Health Care Center, Inc.                     | Georgia                     
|Jeff Davis Healthcare, Inc.                             | Georgia                     
|Maplewood Health Care Center of Jackson, Tennessee, Inc | Tennessee                   
|Statesboro Health Care Center, Inc.                     | Georgia                     
|Summers Landing, Inc.                                   | Georgia                     
|West Tennessee, Inc.                                    | Georgia                     
|                                                        |                             
|Sun Anacortes, Inc. (96% interest)                      | Delaware                    
|                                                        |                             
|SHG Services, Inc.                                      | Delaware                    
|CareerStaff Unlimited, Inc.                             | Delaware                    
|                                                        |                             
|SunDance Rehabilitation Corporation                     | Connecticut                 
|SRT, Inc.                                               | New Mexico                  
|                                                       
|SunAlliance Healthcare Services, Inc.                   | Delaware                    
|Pacific Health Care, Inc.                               | Arizona                     
|U.S. Laboratory Corp.                                   | Delaware                    
|SunDance Rehabilitation Agency, Inc.                    | Delaware                    
|                                                        |                             
|SunBridge Healthcare Corporation                        | New Mexico                  
|Clipper Home of North Conway, Inc.                      | New Hampshire               
|Clipper Home of Portsmouth, Inc.                        | New Hampshire               
|Clipper Home of Rochester, Inc.                         | New Hampshire               
|Clipper Home of Wolfeboro, Inc.                         | New Hampshire               
|Goodwin Nursing Home, Inc.                              | New Hampshire               
|Mountain Care Management, Inc.                          | West Virginia               
|Nursing Home, Inc.                                      | Washington                  
|SunBridge G. P. Corporation                             | New Mexico                  
|SunHealth Specialty Services, Inc.                      | New Mexico                  
|                                                        |                             
|Sun Lane Purchase Corporation                           | New Mexico                  
|                                                        |                             
|Sunmark of New Mexico, Inc.                             | New Mexico                  
|                                                        |                             
|The Mediplex Group, Inc.                                | New Mexico                  
|CareerStaff Services Corporation                        | Colorado                    
|HTA of New York, Inc.                                   | New York                    
|SunDance Services Corporation                           | Tennessee                   

PARTNERSHIP INTERESTS



|Name of Partnership                                | Shareholders/Partners                                                                     | Jurisdiction ofOrganization
|-------------------------------------------------- | ----------------------------------------------------------------------------------------- | ---------------------------
|                                                   |                                                                                           |                            
|SunDance Rehabilitation Texas, Limited Partnership | SunDance Rehabilitation Corporation - 1% general partner; SRT, Inc. - 99% limited partner | Texas