EXHIBIT 21.1

SUN HEALTHCARE GROUP, INC. SUBSIDIARIES
as of February 26, 2004



|                                                        | 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                        
|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                  
|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                  
|Fullerton Rehabilitation Center                         | California                  
|Glendora Rehabilitation Center                          | California                  
|Grand Terrace Rehabilitation Center                     | California                  
|Hallmark Health Services, Inc.                          | Delaware                    
|Harbor View Rehabilitation Center                       | California                  
|Heritage Rehabilitation Center                          | California                  
|Huntington Beach Convalescent Hospital                  | California                  
|Meadowbrook Rehabilitation Center                       | California                  
|Newport Beach Rehabilitation Center                     | 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                  
|1                                                      
|Retirement Care Associates, Inc.                        | Colorado                    
|Atlantic Medical Supply Company, Inc.                   | Georgia                     
|Americare Health Services Corp.                         | Delaware                    
|SunChoice.com, Inc.                                     | Delaware                    
|Bibb Health & Rehabilitation, Inc.                      | Georgia                     
|Capitol Care Management Company, Inc.                   | Georgia                     
|Ameridyne Corporation                                   | Tennessee                   
|Charlton Healthcare, Inc.                               | Georgia                     
|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                     
|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                  
|West Tennessee, Inc.                                    | Georgia                     
|                                                        |                             
|Sun Anacortes, 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                      
|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                    
|                                                        |                             
|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                  
|2                                                      
|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                  
|SunBridge Healthcare of Colorado, Inc.                  | Colorado                    
|SunBridge Rehab of Colorado, Inc.                       | Colorado                    
|SunHealth Specialty Services, Inc.                      | New Mexico                  
|                                                        |                             
|SunBridge Healthcare of Florida, Inc.                   | Florida                     
|                                                        |                             
|SunBridge, Inc.                                         | New Mexico                  
|                                                        |                             
|SunCare Respiratory Services, Inc.                      | Indiana                     
|                                                        |                             
|SunChoice Medical Supply, Inc.                          | New Mexico                  
|                                                        |                             
|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                    
|HTA of New York, Inc.                                   | New York                    
|Manatee Springs Nursing Center, Inc.                    | Florida                     
|Mediplex Management, Inc.                               | Massachusetts               
|Mediplex Management - New Mexico, Inc.                  | New Mexico                  
|Mediplex Management of New Jersey, Inc.                 | New Jersey                  
|Mediplex Management of Palm Beach County, Inc.          | Florida                     
|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               
|Correctional Care Corp.                                 | Massachusetts               
|Mediplex of New Jersey, Inc.                            | New Jersey                  
|P.M.N.F. Management, Inc.                               | New Jersey                  
|3                                                      
|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               
|Sun Care Corp.                                          | Delaware                    
|SunCare Services Corporation                            | Georgia                     
|SunDance Services Corporation                           | Tennessee                   
|Worcester Nursing Center, Inc.                          | Massachusetts               
|                                                       

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                      
|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. - 99% Class A limited partner                                          | Texas                      
|Therapists Unlimited - Fresno, L.P.                | CareerStaff Management, Inc. - 1% general partner; PRI, Inc. - 99% Class A limited partner                                          | Texas                      

|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     
|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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