<PAGE>
                                                                    Exhibit 21.1

                  SUBSIDIARIES OF U.S. OFFICE PRODUCTS COMPANY
 

 
<TABLE>
<CAPTION>
                   U.S. SUBSIDIARIES:                                              STATE
                                                                                    OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
 
AAA Coffee Service of Oregon, Inc.                        Delaware
 
AAA Coffee Service of Washington, Inc.                    Delaware
 
Access to Computer Suppliers, Inc.                        California
 
Action Wholesale Service, Inc.                            Michigan
 
Affordable Interior Systems, Inc.                         Massachusetts
 
All Pro Holdings Corp.                                    Delaware
 
All Pro Vending Company                                   Texas
 
American Loose Leaf/Business Products, Inc.               Missouri
 
Andrews Office Supply and Equipment Co.                   District of Columbia
 
Baird Acquisition Corp.                                   Delaware
 
Bay State Computer Group, Inc.                            Massachusetts
 
Becton Office Products                                    North Carolina
 
BESCO, Inc.                                               Delaware
 
Blue Ribbon Enterprises, Inc.                             Pennsylvania
 
Brasan, Inc.                                              Florida
 
Bri-Kris Distributors                                     Louisiana
 
Bri-Kris Refreshment Service, Inc.                        Louisiana
 
Burgess, Anderson & Tate, Inc.                            Illinois
 
Business Works, Inc.                                      Delaware
 
C&G Acquisition Corp.                                     Delaware
 
C. W. Mills Acquisition Corp.                             Delaware
 
Caddo Design (49%)                                        Colorado
 
Cal Bennett, Inc.                                         California
 
Cal Simmons Travel                                        Virginia
 
Carithers-Wallace-Courtenay, Inc.                         Georgia
 
Carolina Office Equipment Company, Inc.                   North Carolina
 
Carter Vending Company                                    Texas
 
CCR Office Products, Inc.                                 Delaware
 
Certified Supply                                          Kentucky
</TABLE>
 

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<CAPTION>
                                                                                   STATE
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
CK Coffee, Inc.                                           Delaware
 
Coffee Butler Acquisition Corp.                           Delaware
 
Copenhaver Holdings, Incorporated                         Florida
 
Courtland-Cain, Inc.                                      Georgia
 
Dameron-Pierson Company, Ltd.                             Louisiana
 
Davids Office Supply & Furniture Co., Inc.                Michigan
 
DBI Business Interiors, Inc.                              Michigan
 
DeKalb Acquisition Corp.                                  Delaware
 
Digital Network Associates                                New York
 
Discount Desk Center, Inc.                                California
 
Emmons-Napp Office Products, Inc.                         Delaware
 
Evers, Inc.                                               Illinois
 
Expert Office Services                                    Maryland
 
Fortran Corp.                                             Maryland
 
Forty-Fifteen Papin Redevelopment Corporation             Missouri
 
FOS Holding, Inc.                                         Ohio
 
Franklin Office Products                                  Ohio
 
Furniture Consultants NY, Inc.                            New York
 
G&L VBJ                                                   Texas
 
General Office Products Company                           Minnesota
 
GP Acquisition Corp.                                      Delaware
 
Grodons, Inc.                                             California
 
Group 90, Inc.                                            Michigan
 
Halsey's                                                  Florida
 
Hano Document Printers                                    Virginia
 
HBI Office Interiors                                      Washington
 
Healy-Matthews Stationers, Incorporated                   New Mexico
 
Huxley Envelope Corp.                                     New York
 
Insta-Copy Printing, Inc.                                 New Mexico
 
Interiors Unlimited, Inc.                                 Missouri
 
International Interiors Incorporated                      Florida
 
IQ 2000, Inc.                                             Texas
</TABLE>
 

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<CAPTION>
                                                                                   STATE
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
Kanak & Sons, Inc.                                        Illinois
 
Kentwood Marketing, Inc.                                  Michigan
 
Kentwood Office Furniture, Inc.                           Michigan
 
Kramer Office Furniture CT                                New York
 
Landmark Enterprises, Inc.                                Delaware
 
Lee Office Products                                       Illinois
 
Lincoln Office Products                                   Illinois
 
Loy's Office Supply                                       Georgia
 
LP Acquisition Corp.                                      Delaware
 
Magic City Acquisition Corp.                              Delaware
 
Majordomo Service, Inc.                                   Florida
 
Mark's Office Furniture Acquisition Corp.                 Florida
 
McWhorters Stationery Company, Inc.                       California
 
Mile High Office Supply Corp.                             Colorado
 
Mills Morris Business Products, Inc.                      Tennessee
 
Mutual Travel, Inc.                                       Washington
 
National Office Supply Co.                                Ohio
 
New Office Plus, Inc.                                     Wisconsin
 
New World Vending, Inc.                                   Delaware
 
North Howard Corporation                                  Florida
 
Oak Brook Office Supply and Equipment Corp.               Delaware
 
Office Equipment Service Company, Inc.                    Tennessee
 
Office Extra                                              Missouri
 
Office Furniture Distributors, Inc.                       Texas
 
Office Furniture Store                                    Ohio
 
Office Products Center                                    Michigan
 
Office Specialties                                        California
 
Office Supply Feather Sound, Inc.                         Florida
 
OFN, Inc.                                                 Tennessee
 
OPC Office Products Inc.                                  Minnesota
 
Paul Griffin & Associates, Inc.                           Alabama
 
Pear Commercial Interiors, Inc.                           Colorado
</TABLE>
 

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<TABLE>
<CAPTION>
                                                                                   STATE
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
Pear Custom Furniture, Inc.                               Colorado
 
Pence-Dickens & Heeter, Inc.                              Indiana
 
Pocono Envelope Corp.                                     Pennsylvania
 
Poor Richard's Almanac                                    California
 
Portland Supply & Printing                                Oregan
 
Price Modern of Norfolk, Inc.                             Virginia
 
Price Modern of Va, Inc.                                  Virginia
 
Price Modern, Inc.                                        Maryland
 
Professional Computer Solutions, Inc.                     New York
 
Professional Office Supply                                Michigan
 
Professional Travel Corp.                                 Colorado
 
Prossaire, Inc.                                           Florida
 
Prudential of Florida, Inc.                               Florida
 
Radar Business Systems, Inc.                              Tennessee
 
Rainen Business Interiors, Inc.                           Missouri
 
Raleigh Office Supply Company, Inc.                       North Carolina
 
Raygo Coffee Enterprises, Inc.                            Wisconsin
 
Rex Envelope Co., Inc.                                    New York
 
Sagot Office Interiors, Inc.                              New Jersey
 
School Specialty, Inc.                                    Wisconsin
 
Shamrock Acquisition Corp.                                Pennsylvania
 
Sharp Pencil Holdings, Inc.                               Delaware
 
Sletten Vending Services, Inc.                            Wisconsin
 
Standard Forms Inc.                                       New York
 
Steve's Office Supply                                     California
 
Sturgis Acquisition Corp.                                 Delaware
 
T.H. Payne Co.                                            Tennessee
 
The H.H. West Company                                     Delaware
 
The J. Thayer Company                                     Oregon
 
The Office Connection, Inc.                               Florida
 
The Office Works, Inc.                                    Pennsylvania
 
The RePrint Corporation                                   Alabama
</TABLE>
 

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<CAPTION>
                                                                                   STATE
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
The Smith-Wilson Co.                                      Florida
 
The Systems House, Inc.                                   Illinois
 
Thomas & Grayston Company                                 Minnesota
 
Travel Arrangements, Inc.                                 Texas
 
United Envelope Co., Inc.                                 New Jersey
 
USOP Merchandising Company                                Delaware
 
Way Acquisition Corp.                                     Pennsylvania
 
WBT Holdings, Inc.                                        Texas
 
Whittington, Inc.                                         Missouri
 
WJ Saunders & Co., Inc.                                   Illinois
</TABLE>
 
]
 
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<CAPTION>
                  FOREIGN SUBSIDIARIES:                                           COUNTRY
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
 
Armidale Industries Limited (65%)                         New Zealand
 
Bennetts Government Bookshop Limited                      New Zealand
 
Blue Star Consumer Retailing Limited                      New Zealand
 
Blue Star Finance Limited                                 New Zealand
 
Blue Star Graphics Limited                                New Zealand
 
Blue Star Group Limited                                   New Zealand
 
Blue Star Office Automation Limited                       New Zealand
 
Blue Star Office Products (Hawkes Bay) Limited            New Zealand
 
Blue Star Office Technology Limited                       New Zealand
 
Blue Star Print Limited                                   New Zealand
 
Blue Star Properties (Crawford Street) Limited            New Zealand
 
Blue Star Properties (Grey Street) Limited                New Zealand
 
Blue Star Properties (Karamu Road) Limited                New Zealand
 
Blue Star Properties (Spey Street) Limited                New Zealand
 
Blue Star Properties Limited                              New Zealand
 
Blue Star Systems Limited (50%)                           New Zealand
 
Blue Star Telecommunications Limited                      New Zealand
 
Calendar Club NZ Limited (50%)                            New Zealand
 
Croxley Stationery Limited                                New Zealand
</TABLE>
 

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<CAPTION>
                                                                                  COUNTRY
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
General Packaging Limited                                 New Zealand
 
GPO Properties (Masterton) Limited                        New Zealand
 
Hart Candy Communications Limited (75%)                   New Zealand
 
Hart Candy Rentals Limited (75%)                          New Zealand
 
Imaging Solutions Limited                                 New Zealand
 
London Bookshops Finance Limited                          New Zealand
 
Lullingstone Investments Limited                          New Zealand
 
Marketplace Centre Limited (33%)                          New Zealand
 
New Zealand Office Products Limited                       New Zealand
 
Orbit Software Limited                                    New Zealand
 
PC Direct Limited                                         New Zealand
 
The Office Products Specialist Limited                    New Zealand
 
U-Bix Business Machines Limited                           New Zealand
 
University Bookshop (Auckland) Limited (50%)              New Zealand
 
University Bookshop (Canterbury) Limited (50%)            New Zealand
 
University Bookshop (Otago) Limited (50%)                 New Zealand
 
Wang New Zealand Limited                                  New Zealand
 
WGL Retail Holdings Limited                               New Zealand
 
Whitcoulls Group Services Limited                         New Zealand
 
Angus & Robertson Bookworld Pty Limited                   Australia
 
Blue Star Corporate Pty Limited (75%)                     Australia
 
Blue Star Group Pty Limited                               Australia
 
Commonwealth Paper Company Pty Limited                    Australia
 
Dixon Office Warehouse Pty Limited                        Australia
 
Empire Office Supplies Pty Limited                        Australia
 
Paperwealth Limited                                       Australia
 
1186202 Ontario Limited                                   Canada
 
1186203 Ontario Limited                                   Canada
 
1203803 Ontario Limited                                   Canada
 
3303471 Canada Inc.                                       Canada
 
452007 British Columbia Limitied                          Canada
 
Arbuckle Foods, Inc.                                      Canada
</TABLE>
 

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<CAPTION>
                                                                                  COUNTRY
                                                                                     OF
                          NAME                                                 INCORPORATION
--------------------------------------------------------  --------------------------------------------------------
<S>                                                       <C>
CCR Leasing, Inc.                                         Canada
 
Data Business Forms                                       Canada
 
Marced Holdings, Inc.                                     Canada
 
Take a Break Services, Inc.                               Canada
 
Dudley Stationery (49%)                                   United Kingdom
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