Exhibit 21.1

List of Subsidiaries of Rotech Healthcare Inc.



|                                                       |  |                                                          
|------------------------------------------------------ |  | ---------------------------------------------------------
|Subsidiary(1)(2)                                       |  | State or OtherJurisdiction
ofIncorporation orOrganization
|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                                                  
|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                                                  
|Berkeley Medical Equipment, Inc.                       |  | Florida                                                  
|Beta Medical Equipment, Inc.                           |  | Florida                                                  
|Cambria Medical Supply, Inc.                           |  | Florida                                                  
|Camden Medical Supply, Inc.                            |  | Florida                                                  
|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                                                  
|CPO 2, 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                                                  
|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 Care Services of Mississippi, Incorporated      |  | Florida                                                  
|Holland Medical Services, Inc.                         |  | Florida                                                  
|Home Care Oxygen Service, Inc.                         |  | Minnesota                                                
|Home Medical Systems, Inc.                             |  | South Carolina                                           
|IHS Acquisition XXVII, Inc.                            |  | Delaware                                                 
|Integrated Health Services at Jefferson Hospital, Inc. |  | Delaware                                                 
|Intensive Home Care Services, Inc.                     |  | Texas                                                    
|IOTA Medical Equipment, Inc.                           |  | Florida                                                  
|LAMBDA Medical Equipment, Inc.                         |  | Florida                                                  



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|                                                         |  |                                                          
|-------------------------------------------------------- |  | ---------------------------------------------------------
|Subsidiary(1)(2)                                         |  | State or OtherJurisdiction
ofIncorporation orOrganization
|LAMS, Inc.                                               |  | Texas                                                    
|Lawrence Medical Equipment, Inc.                         |  | Kansas                                                   
|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                                                    
|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                                                  
|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                                                 
|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                                                  
|RN 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                                           



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|                                |  |                                                          
|------------------------------- |  | ---------------------------------------------------------
|Subsidiary(1)(2)                |  | State or OtherJurisdiction
ofIncorporation orOrganization
|Select Home Health Care, Inc.   |  | Florida                                                  
|SIGMA Medical Equipment, Inc.   |  | Florida                                                  
|Southeastern Home Health, Inc.  |  | Florida                                                  
|Sun Medical Supply, Inc.        |  | North Carolina                                           
|Sunshine Home Health Care, Inc. |  | Florida                                                  
|The Kilroy Company              |  | North Carolina                                           
|Theta Home Health Care, Inc.    |  | Florida                                                  
|Tupelo Home Health, Inc.        |  | Florida                                                  
|Valley Medical Equipment, Inc.  |  | Utah                                                     
|Value Care, Inc.                |  | Florida                                                  
|VitalCare Health Services, Inc. |  | Florida                                                  
|VitalCare of Pennsylvania, Inc. |  | Pennsylvania                                             
|VitalCare of Texas, Inc.        |  | Texas                                                    
|Whites Medical Rentals, Inc.   |  | South Carolina                                           
|Wichita Medical Care, Inc.      |  | Kansas                                                   
|Zeta Home Health Care, Inc.     |  | Florida                                                  



|(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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