Exhibit 21.1



List of Subsidiaries of Rotech Healthcare Inc.



|                                                  |  |                                                             
|------------------------------------------------- |  | ------------------------------------------------------------
|Subsidiary(1)(2)                                  |  | State or Other Jurisdiction of Incorporation or Organization
|A-1 Medical Equipment, Inc.                       |  | Florida                                                     
|Abba Medical Equipment, Inc.                      |  | Florida                                                     
|Acadia Home Care                                  |  | Maine                                                       
|Allied Medical Supply, Inc.                       |  | Arizona                                                     
|Always Medical Equipment, Inc.                    |  | Florida                                                     
|American Medical Rental, Inc.                     |  | Arkansas                                                    
|Andy Boyds InHome Medical, Inc., West            |  | West Virginia                                               
|Andy Boyds InHome Medical/InHome Medical Inc.    |  | West Virginia                                               
|Anniston Health & Sickroom Supplies, Inc.         |  | Alabama                                                     
|Baumann Pharmaceutical Services, Inc.             |  | Alabama                                                     
|Berkeley Medical Equipment, Inc.                  |  | Florida                                                     
|Best Care Medical Supply, Inc.                    |  | Michigan                                                    
|Beta Medical Equipment, Inc.                      |  | Florida                                                     
|Cambria Medical Supply, Inc.                      |  | Florida                                                     
|Camden Medical Supply, Inc.                       |  | Florida                                                     
|Canyon State Medical Supply, Inc.                 |  | Arizona                                                     
|Care Medical Supplies, Inc.                       |  | Illinois                                                    
|Centennial Medical Equipment, Inc.                |  | Florida                                                     
|Charlotte Medical Supply, Inc.                    |  | Florida                                                     
|Collins Rentals, Inc.                             |  | Missouri                                                    
|Community Home Oxygen, Inc.                       |  | Montana                                                     
|Contour Medical Supply, Inc.                      |  | Florida                                                     
|Corley Home Health Care, Inc.                     |  | Georgia                                                     
|CP02, Inc.                                        |  | Pennsylvania                                                
|Cynthiana Home Medical Equipment, Inc.            |  | Florida                                                     
|Daniel Medical Systems, Inc.                      |  | Oklahoma                                                    
|Distinct Home Health Care, Inc.                   |  | Florida                                                     
|Don Paul Respiratory Services, Inc.               |  | Colorado                                                    
|DuMed, Inc.                                       |  | Iowa                                                        
|East Tennessee Infusion & Respiratory, Inc.       |  | Florida                                                     
|Encore Home Health Care, Inc.                     |  | Florida                                                     
|Epsilon Home Health Care, Inc.                    |  | Florida                                                     
|Excel Medical of Ames, Inc.                       |  | Iowa                                                        
|Excel Medical of Fort Dodge, Inc.                 |  | Iowa                                                        
|Excel Medical of Marshalltown, Inc.               |  | Iowa                                                        
|First Community Care of Niagara, Inc.             |  | New York                                                    
|Firstcare, Inc.                                   |  | Kansas                                                      
|Fischer Medical Equipment, Inc.                   |  | Idaho                                                       
|Four Rivers Home Health Care, Inc.                |  | Missouri                                                    
|G&G Medical, Inc.                                 |  | Colorado                                                    
|Gate City Medical Equipment, Inc.                 |  | Florida                                                     
|Georgia Medical Resources, Inc.                   |  | Georgia                                                     
|Gladwin Area Home Care, Inc.                      |  | Michigan                                                    
|Hamilton Medical Equipment Service, Inc.          |  | Iowa                                                        
|Health at Home, Inc.                              |  | Florida                                                     
|Health Care Services of Mississippi, Incorporated |  | Florida                                                     
|Health-Med Inc.                                   |  | Mississippi                                                 



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|                                                         |  |                                                             
|-------------------------------------------------------- |  | ------------------------------------------------------------
|Subsidiary(1)(2)                                         |  | State or Other Jurisdiction of Incorporation or Organization
|Holland Medical Services, Inc.                           |  | Florida                                                     
|Home Care Oxygen Service, Inc.                           |  | Minnesota                                                   
|Home Health Services Company                             |  | Iowa                                                        
|Home Medical Systems, Inc.                               |  | South Carolina                                              
|IHS Acquisition XXVII, Inc.                              |  | Delaware                                                    
|Infusion Services, Inc.                                  |  | Alabama                                                     
|Integrated Health Services at Jefferson Hospital, Inc.   |  | Delaware                                                    
|Integrated of Garden Terrace, Inc.                       |  | Delaware                                                    
|Intensive Home Care Services, Inc.                       |  | Texas                                                       
|IOTA Medical Equipment, Inc.                             |  | Florida                                                     
|LAMBDA Medical Equipment, Inc.                           |  | Florida                                                     
|LAMS, Inc.                                               |  | Texas                                                       
|Lawrence Medical Equipment, Inc.                         |  | Kansas                                                      
|Liberty Home Health Care, Inc.                           |  | Florida                                                     
|Lovejoy Medical, Inc.                                    |  | Kentucky                                                    
|Major Medical Supply, Inc.                               |  | Texas                                                       
|Medco Professional Services Corp                         |  | Colorado                                                    
|MedCorp International, Inc.                              |  | Arizona                                                     
|Medic-Aire Medical Equipment, Inc.                       |  | Florida                                                     
|Medical Electro-Therapeutics, Inc.                       |  | Florida                                                     
|Medicare Rental Supply, Inc.                             |  | West Virginia                                               
|Michigan Medical Supply, Inc.                            |  | Michigan                                                    
|National Medical Equipment Centers, Inc.                 |  | Florida                                                     
|Neumanns Home Medical Equipment, Inc.                   |  | Illinois                                                    
|Nightingale Home Health Care, Inc.                       |  | Florida                                                     
|North Central Washington Respiratory Care Services, Inc. |  | Washington                                                  
|Northeast Medical Equipment, Inc.                        |  | Florida                                                     
|Northwest Home Medical, Inc.                             |  | Idaho                                                       
|Omega Medical Equipment, Inc.                            |  | Florida                                                     
|OMICRON Medical Equipment, Inc.                          |  | Florida                                                     
|Oxygen of Oklahoma, Inc.                                 |  | Oklahoma                                                    
|Oxygen Plus Medical Equipment, Inc.                      |  | Florida                                                     
|Oxygen Plus, Inc.                                        |  | Colorado                                                    
|Oxygen Therapy Associates, Inc.                          |  | Texas                                                       
|Petersons Home Care, Inc.                               |  | California                                                  
|PHI Medical Equipment, Inc.                              |  | Florida                                                     
|Pioneer Medical Services, Inc.                           |  | West Virginia                                               
|Preferential Home Health Care, Inc.                      |  | Florida                                                     
|Premier Medical, Inc.                                    |  | New Mexico                                                  
|Principal Medical Equipment, Inc.                        |  | Florida                                                     
|Professional Breathing Associates, Inc.                  |  | Michigan                                                    
|Professional Respiratory Home Healthcare, Inc.           |  | Florida                                                     
|PSI Health Care, Inc.                                    |  | South Dakota                                                
|Pulmo-Dose, Inc.                                         |  | Florida                                                     
|Pulmonary Home Care, Inc.                                |  | New Jersey                                                  
|Quality Home Health Care, Inc.                           |  | Florida                                                     
|R.C.P.S. Inc.                                            |  | California                                                  
|RCG Information Services Corporation                     |  | Florida                                                     
|RCI Medical Corp.                                        |  | New Jersey                                                  
|Regency Medical Equipment, Inc.                          |  | Florida                                                     
|Resp-A-Care, Inc.                                        |  | Kentucky                                                    



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|                                              |  |                                                             
|--------------------------------------------- |  | ------------------------------------------------------------
|Subsidiary(1)(2)                              |  | State or Other Jurisdiction of Incorporation or Organization
|Respiracare Medical Equipment, Inc.           |  | Florida                                                     
|Respiratory Medical Equipment of GA, Inc.     |  | Florida                                                     
|Respitech Home Health Care, Inc.              |  | Wyoming                                                     
|Responsive Home Health Care, Inc.             |  | Florida                                                     
|Rhema, Inc.                                   |  | Texas                                                       
|Ritt Medical Group, Inc.                      |  | Arizona                                                     
|R N Home Care Medical Equipment Company, Inc. |  | Florida                                                     
|Roswell Home Medical, Inc.                    |  | Florida                                                     
|Rotech Employee Benefits Corporation          |  | Florida                                                     
|Rotech Home Medical Care, Inc.                |  | Florida                                                     
|Rotech Oxygen and Medical Equipment, Inc.     |  | Florida                                                     
|Roth Medical, Inc.                            |  | Colorado                                                    
|Rotherts Hospital Equipment, Inc.            |  | Kentucky                                                    
|Sampson Convalescent Medical Supply, Inc.     |  | North Carolina                                              
|Select Home Health Care, Inc.                 |  | Florida                                                     
|SIGMA Medical Equipment, Inc.                 |  | Florida                                                     
|Signature Home Care of Kansas, Inc.           |  | Kansas                                                      
|Signature Home Care of New Jersey, Inc.       |  | Delaware                                                    
|Southeastern Home Health, Inc.                |  | Florida                                                     
|Southern IV Therapy, Inc.                     |  | Florida                                                     
|Stat Medical Equipment, Inc.                  |  | Florida                                                     
|Sun Medical Supply, Inc.                      |  | North Carolina                                              
|Sunshine Home Health Care, Inc.               |  | Florida                                                     
|The Kilroy Company                            |  | North Carolina                                              
|The Towne Pharmacy, Inc.                      |  | West Virginia                                               
|Theta Home Health Care, Inc.                  |  | Florida                                                     
|Tupelo Home Health, Inc.                      |  | Florida                                                     
|UPSILON Medical Equipment, Inc.               |  | Florida                                                     
|Valley Medical Equipment, Inc.                |  | Utah                                                        
|Value Care, Inc.                              |  | Florida                                                     
|VitalCare Health Services, Inc.               |  | Florida                                                     
|VitalCare of America, Inc.                    |  | Texas                                                       
|VitalCare of Pennsylvania, Inc.               |  | Pennsylvania                                                
|VitalCare of Texas, Inc.                      |  | Texas                                                       
|Vitech Medical, Inc.                          |  | Florida                                                     
|Whites Medical Rentals, Inc.                 |  | South Carolina                                              
|Wichita Medical Care, Inc.                    |  | Kansas                                                      
|Wofford Pharmaceutical Services, Inc.         |  | Alabama                                                     
|Zeta Home Health Care, Inc.                   |  | Florida                                                     

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|(1) | The address, including zip code, and telephone number, including area code, of each subsidiarys principal executive offices is 2600 Technology Drive, Suite 300, Orlando,
Florida 32804, (407) 822-4600.
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|(2) | The primary standard industrial classification code number for each subsidiary is 7352.
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