Exhibit 21.1



List of Subsidiaries of Rotech Healthcare Inc.



|                                            |  |                                                              |  |                                      
|------------------------------------------- |  | ------------------------------------------------------------ |  | -------------------------------------
|Subsidiary(1)(2)                            |  | State or Other Jurisdiction of Incorporation or Organization |  | I.R.S. Employer Identification Number
|A-1 Medical Equipment, Inc.                 |  | Florida                                                      |  | 59-3334401                           
|Abba Medical Equipment, Inc.                |  | Florida                                                      |  | 59-3344117                           
|Acadia Home Care, Inc.                      |  | Maine                                                        |  | 01-0486177                           
|Allied Medical Supply, Inc.                 |  | Arizona                                                      |  | 86-0423257                           
|Always Medical Equipment, Inc.              |  | Florida                                                      |  | 59-3387512                           
|American Medical Rental, Inc.               |  | Arkansas                                                     |  | 71-0679003                           
|Andy Boyds InHome Medical, Inc., West.     |  | West Virginia                                                |  | 55-0749187                           
|Andy Boyds InHome Medical, Inc.            |  | West Virginia                                                |  | 55-0744360                           
|Anniston Health & Sickroom Supplies, Inc.   |  | Alabama                                                      |  | 63-0719873                           
|Baumann Pharmaceutical Services, Inc.       |  | Alabama                                                      |  | 63-0682329                           
|Berkeley Medical Equipment, Inc.            |  | Florida                                                      |  | 59-3402227                           
|Best Care Medical Supply, Inc.              |  | Michigan                                                     |  | 38-2918055                           
|Beta Medical Equipment, Inc.                |  | Florida                                                      |  | 59-3334408                           
|Cambria Medical Supply, Inc.                |  | Florida                                                      |  | 59-3260476                           
|Camden Medical Supply, Inc.                 |  | Florida                                                      |  | 59-3203186                           
|Canyon State Medical Supply, Inc.           |  | Arizona                                                      |  | 86-0627468                           
|Care Medical Supplies, Inc.                 |  | Illinois                                                     |  | 37-1175959                           
|Centennial Medical Equipment, Inc.          |  | Florida                                                      |  | 59-3406826                           
|Charlotte Medical Supply, Inc.              |  | Florida                                                      |  | 59-3208925                           
|Collins Rentals, Inc.                       |  | Missouri                                                     |  | 43-1222037                           
|Community Home Oxygen, Inc.                 |  | Montana                                                      |  | 81-0490456                           
|Contour Medical Supply, Inc.                |  | Florida                                                      |  | 59-3406822                           
|Corley Home Health Care, Inc.               |  | Georgia                                                      |  | 58-1729882                           
|CP02, Inc.                                  |  | Pennsylvania                                                 |  | 23-2271084                           
|Cynthiana Home Medical Equipment, Inc.      |  | Florida                                                      |  | 59-3250409                           
|Daniel Medical Systems, Inc.                |  | Oklahoma                                                     |  | 73-0737988                           
|Distinct Home Health Care, Inc.             |  | Florida                                                      |  | 59-3143941                           
|Don Paul Respiratory Services, Inc.         |  | Colorado                                                     |  | 84-1177602                           
|DuMed, Inc.                                 |  | Iowa                                                         |  | 42-1336634                           
|East Tennessee Infusion & Respiratory, Inc. |  | Florida                                                      |  | 59-3007561                           
|Encore Home Health Care, Inc.               |  | Florida                                                      |  | 59-3221477                           
|Epsilon Home Health Care, Inc.              |  | Florida                                                      |  | 59-3250417                           
|Excel Medical of Ames, Inc.                 |  | Iowa                                                         |  | 42-1309650                           
|Excel Medical of Fort Dodge, Inc.           |  | Iowa                                                         |  | 42-1324351                           
|Excel Medical of Marshalltown, Inc.         |  | Iowa                                                         |  | 42-1336085                           
|First Community Care of Niagara, Inc.       |  | New York                                                     |  | 16-1361366                           
|Firstcare, Inc.                             |  | Kansas                                                       |  | 48-1104362                           
|Fischer Medical Equipment Co., Inc.         |  | Idaho                                                        |  | 82-0361262                           
|Four Rivers Home Healthcare, Inc.           |  | Missouri                                                     |  | 43-1336602                           
|G & G Medical, Inc.                         |  | Colorado                                                     |  | 84-1033419                           
|Gate City Medical Equipment, Inc.           |  | Florida                                                      |  | 59-3339037                           
|Georgia Medical Resources, Inc.             |  | Georgia                                                      |  | 58-1484343                           
|Gladwin Area Home Care, Inc.                |  | Michigan                                                     |  | 38-2870154                           
|Hamilton Medical Equipment Service, Inc.    |  | Iowa                                                         |  | 42-1129500                           
|Health at Home, Inc.                        |  | Florida                                                      |  | 59-2954576                           
|Health Care Services of Mississippi, Inc.   |  | Florida                                                      |  | 59-2893038                           
|Health-Med, Inc.                            |  | Mississippi                                                  |  | 64-0714560                           
|Holland Medical Services, Inc.              |  | Florida                                                      |  | 59-3180731                           
|Home Care Oxygen Service, Inc.              |  | Minnesota                                                    |  | 41-1335036                           
|Home Health Services Co., Inc.              |  | Iowa                                                         |  | 42-1196189                           
|Home Medical Systems, Inc.                  |  | South Carolina                                               |  | 59-3154523                           
|IHS Acquisition XXVII, Inc.                 |  | Delaware                                                     |  | 52-1748938                           



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|                                                         |  |                                                              |  |                                      
|-------------------------------------------------------- |  | ------------------------------------------------------------ |  | -------------------------------------
|Subsidiary(1)(2)                                         |  | State or Other Jurisdiction of Incorporation or Organization |  | I.R.S. Employer Identification Number
|Infusion Services, Inc.                                  |  | Alabama                                                      |  | 63-1086135                           
|Integrated Health Services at Jefferson Hospital, Inc.   |  | Delaware                                                     |  | 52-1843408                           
|Integrated of Garden Terrace, Inc.                       |  | Delaware                                                     |  | 52-1843387                           
|Intensive Home Care Services, Inc.                       |  | Texas                                                        |  | 75-2323364                           
|IOTA Medical Equipment, Inc.                             |  | Florida                                                      |  | 59-3366769                           
|LAMBDA Medical Equipment, Inc.                           |  | Florida                                                      |  | 59-3374213                           
|LAMS, Inc.                                               |  | Texas                                                        |  | 75-2253169                           
|Lawrence Medical Equipment, Inc.                         |  | Kansas                                                       |  | 48-1066529                           
|Liberty Home Health Care, Inc.                           |  | Florida                                                      |  | 59-3172251                           
|Lovejoy Medical, Inc.                                    |  | Kentucky                                                     |  | 59-3267284                           
|Major Medical Supply, Inc.                               |  | Texas                                                        |  | 75-1583420                           
|Medco Professional Services Corp                         |  | Colorado                                                     |  | 84-1188104                           
|MedCorp International, Inc.                              |  | Arizona                                                      |  | 86-0601512                           
|Medic-Aire Medical Equipment, Inc.                       |  | Florida                                                      |  | 59-3334409                           
|Medical Electro-Therapeutics, Inc.                       |  | Florida                                                      |  | 59-2973806                           
|Medicare Rental Supply, Inc.                             |  | West Virginia                                                |  | 55-0574420                           
|Michigan Medical Supply, Inc.                            |  | Michigan                                                     |  | 38-2401565                           
|National Medical Equipment Centers, Inc.                 |  | Florida                                                      |  | 59-2874381                           
|Neumanns Home Medical Equipment, Inc.                   |  | Illinois                                                     |  | 36-2534719                           
|Nightingale Home Health Care, Inc.                       |  | Florida                                                      |  | 59-2973784                           
|North Central Washington Respiratory Care Services, Inc. |  | Washington                                                   |  | 91-1364195                           
|Northeast Medical Equipment, Inc.                        |  | Florida                                                      |  | 59-3345262                           
|Northwest Home Medical, Inc.                             |  | Idaho                                                        |  | 82-0388664                           
|Omega Medical Equipment, Inc.                            |  | Florida                                                      |  | 59-3366772                           
|OMICRON Medical Equipment, Inc.                          |  | Florida                                                      |  | 59-3374215                           
|Oxygen of Oklahoma, Inc.                                 |  | Oklahoma                                                     |  | 73-1144965                           
|Oxygen Plus Medical Equipment, Inc.                      |  | Florida                                                      |  | 59-3344115                           
|Oxygen Plus, Inc.                                        |  | Colorado                                                     |  | 84-1143534                           
|Oxygen Therapy Associates, Inc.                          |  | Texas                                                        |  | 75-2461923                           
|Petersons Home Care, Inc.                               |  | California                                                   |  | 33-0439765                           
|PHI Medical Equipment, Inc.                              |  | Florida                                                      |  | 59-3366766                           
|Pioneer Medical Services, Inc.                           |  | West Virginia                                                |  | 55-0689719                           
|Preferential Home Health Care, Inc.                      |  | Florida                                                      |  | 59-3155850                           
|Premier Medical, Inc.                                    |  | New Mexico                                                   |  | 85-0436331                           
|Principal Medical Equipment, Inc.                        |  | Florida                                                      |  | 59-3387513                           
|Professional Breathing Associates, Inc.                  |  | Michigan                                                     |  | 38-2201020                           
|Professional Respiratory Home Healthcare, Inc.           |  | Florida                                                      |  | 59-3344111                           
|PSI Health Care, Inc.                                    |  | South Dakota                                                 |  | 46-0360287                           
|Pulmo-Dose, Inc.                                         |  | Florida                                                      |  | 59-3098866                           
|Pulmonary Homecare, Inc.                                 |  | New Jersey                                                   |  | 22-2476666                           
|Quality Home Health Care, Inc.                           |  | Florida                                                      |  | 59-2954571                           
|R.C.P.S. Inc.                                            |  | California                                                   |  | 33-0429101                           
|RCG Information Services Corporation                     |  | Florida                                                      |  | 59-3223052                           
|RCI Medical Corp.                                        |  | New Jersey                                                   |  | 22-3214474                           
|Regency Medical Equipment, Inc.                          |  | Florida                                                      |  | 59-3387515                           
|Resp-A-Care, Inc.                                        |  | Kentucky                                                     |  | 61-0906717                           
|Respiracare Medical Equipment, Inc.                      |  | Florida                                                      |  | 59-3358640                           
|Respiratory Medical Equipment of GA, Inc.                |  | Florida                                                      |  | 59-3345258                           
|Respitech Home Health Care, Inc.                         |  | Wyoming                                                      |  | 83-0310603                           
|Responsive Home Health Care, Inc.                        |  | Florida                                                      |  | 59-3182438                           
|Rhema, Inc.                                              |  | Texas                                                        |  | 75-2622932                           
|Ritt Medical Group, Inc.                                 |  | Arizona                                                      |  | 86-0340564                           
|RN Home Care Medical Equipment Company, Inc.             |  | Florida                                                      |  | 59-2932598                           
|Roswell Home Medical, Inc.                               |  | Florida                                                      |  | 59-3358647                           
|Rotech Employee Benefits Corporation                     |  | Florida                                                      |  | 59-3098434                           
|Rotech Home Medical Care, Inc.                           |  | Florida                                                      |  | 59-2919059                           



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|                                          |  |                                                              |  |                                      
|----------------------------------------- |  | ------------------------------------------------------------ |  | -------------------------------------
|Subsidiary(1)(2)                          |  | State or Other Jurisdiction of Incorporation or Organization |  | I.R.S. Employer Identification Number
|Rotech Oxygen and Medical Equipment, Inc. |  | Florida                                                      |  | 59-1450889                           
|Roth Medical, Inc.                        |  | Colorado                                                     |  | 84-1117477                           
|Rotherts Hospital Equipment, Inc.        |  | Kentucky                                                     |  | 59-3270420                           
|Sampson Convalescent Medical Supply, Inc. |  | North Carolina                                               |  | 56-1660509                           
|Select Home Health Care, Inc.             |  | Florida                                                      |  | 59-3223150                           
|SIGMA Medical Equipment, Inc.             |  | Florida                                                      |  | 59-3367143                           
|Signature Home Care of Kansas, Inc.       |  | Kansas                                                       |  | 48-1124109                           
|Signature Home Care of New Jersey, Inc.   |  | Delaware                                                     |  | 22-3204810                           
|Southeastern Home Health, Inc.            |  | Florida                                                      |  | 59-3358645                           
|Southern IV Therapy, Inc.                 |  | Florida                                                      |  | 59-3204556                           
|Stat Medical Equipment, Inc.              |  | Florida                                                      |  | 59-3334411                           
|Sun Medical Supply, Inc.                  |  | North Carolina                                               |  | 56-1574796                           
|Sunshine Home Health Care, Inc.           |  | Florida                                                      |  | 59-3221497                           
|The Kilroy Company, Inc.                  |  | North Carolina                                               |  | 56-1453738                           
|The Towne Pharmacy, Inc.                  |  | West Virginia                                                |  | 55-0616297                           
|Theta Home Health Care, Inc.              |  | Florida                                                      |  | 59-3279824                           
|Tupelo Home Health, Inc.                  |  | Florida                                                      |  | 59-2957024                           
|UPSILON Medical Equipment, Inc.           |  | Florida                                                      |  | 59-3367145                           
|Valley Medical Equipment, Inc.            |  | Utah                                                         |  | 87-0547456                           
|Value Care, Inc.                          |  | Florida                                                      |  | 59-3250410                           
|VitalCare Health Services, Inc.           |  | Florida                                                      |  | 59-3143938                           
|VitalCare of America, Inc.                |  | Texas                                                        |  | 75-2223205                           
|VitalCare of Pennsylvania, Inc.           |  | Pennsylvania                                                 |  | 23-2505962                           
|VitalCare of Texas, Inc.                  |  | Texas                                                        |  | 76-0245707                           
|Vitech Medical, Inc.                      |  | Florida                                                      |  | 59-3170915                           
|Whites Medical Rentals, Inc.              |  | South Carolina                                               |  | 57-0770401                           
|Wichita Medical Care, Inc.                |  | Kansas                                                       |  | 48-1156368                           
|Wofford Pharmaceutical Services, Inc.     |  | Alabama                                                      |  | 63-0997399                           
|Zeta Home Health Care, Inc.               |  | Florida                                                      |  | 59-3250414                           

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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.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(2) | The primary standard industrial classification code number for each subsidiary is 7352.
|--- | ---------------------------------------------------------------------------------------