EXHIBIT 21



PACIFICARE HEALTH SYSTEMS, INC.



LIST OF SUBSIDIARIES



|                                                        |  |                       
|------------------------------------------------------- |  | ----------------------
|Name of Subsidiary                                      |  | State of Incorporation
|American Medical Security Group, Inc.                   |  | Wisconsin             
|American Medical Security Life Insurance Co.            |  | Wisconsin             
|Continental Plan Services, Inc.                         |  | Wisconsin             
|Covantage, LLC                                          |  | Delaware              
|FHP Reinsurance Limited                                 |  | Bermuda               
|Nurse Healthline, Inc.                                  |  | Wisconsin             
|PacifiCare Advantage, Inc.                              |  | Delaware              
|PacifiCare Asia Pacific Insurance Brokers, Inc.         |  | Guam                  
|PacifiCare Behavioral Health of California, Inc.        |  | Delaware              
|PacifiCare Behavioral Health, Inc.                      |  | Delaware              
|PacifiCare Behavioral Health of New Jersey, Inc.        |  | New Jersey            
|PacifiCare Behavioral Health NY IPA, Inc.               |  | New York              
|PacifiCare Dental                                       |  | California            
|PacifiCare Dental of Colorado, Inc.                     |  | Colorado              
|PacifiCare eHoldings, Inc.                              |  | California            
|PacifiCare Health Insurance Company of Micronesia, Inc. |  | Guam                  
|PacifiCare Health Plan Administrators, Inc.             |  | Indiana               
|PacifiCare Health Systems Foundation                    |  | California            
|PacifiCare International Limited                        |  | Ireland               
|PacifiCare Life and Health Insurance Company            |  | Indiana               
|PacifiCare Life Assurance Company                       |  | Colorado              
|PacifiCare of Arizona, Inc.                             |  | Arizona               
|PacifiCare of California                                |  | California            
|PacifiCare of Colorado, Inc.                            |  | Colorado              
|PacifiCare of Nevada, Inc.                              |  | Nevada                
|PacifiCare of Oklahoma, Inc.                            |  | Oklahoma              
|PacifiCare of Oregon, Inc.                              |  | Oregon                
|PacifiCare of Texas, Inc.                               |  | Texas                 
|PacifiCare of Washington, Inc.                          |  | Washington            
|PacifiCare Southwest Operations, Inc.                   |  | Delaware              
|RxSolutions, Inc.                                       |  | California            
|Salveo Holding, LLC                                     |  | Delaware              
|Salveo Insurance Company, Ltd.                          |  | Cayman Islands        
|Secure Horizons USA, Inc.                               |  | California            
|SeniorCo, Inc.                                          |  | Delaware              
|Union Health Solutions, Inc.                            |  | California