EXHIBIT 21



SUBSIDIARIES OF THE REGISTRANT



|                                           |  |                   
|------------------------------------------ |  | ------------------
|Subsidiary                                 |  | Jurisdiction      
|Ormco Corporation                          |  | Delaware          
|Allesee Orthodontic Appliances, Inc.       |  | Wisconsin         
|                                           | 
|1218122 Ontario Inc.                       |  | Canada            
|Attachments International, Inc.            |  | California        
|Innova LifeSciences Corporation            |  | Canada            
|Innova Corp.                               |  | Canada            
|Innova U.K. Limited                        |  | United Kingdom    
|Innodent (Aust.) Pty. Ltd.                 |  | Australia         
|                                           | 
|Maquiladora Aci-Mex, S.A, de CV.           |  | Mexico            
|Ormco B.V.                                 |  | The Netherlands   
|Orrnco (Europe) BV                         |  | The Netherlands   
|Ormco de Mexico, S.A. de CV.               |  | Mexico            
|Ormco (Europe) AG                          |  | Switzerland       
|Ormco GmbH                                 |  | Germany           
|Orrnco Pty. Limited                        |  | Australia         
|Ormex S.A. de CV.                          |  | Mexico            
|Socodent S.A. S.                           |  | France            
|Ormodent Belgique, S.A.                    |  | Belgium           
|Ormodent L.D.A.                            |  | Portugal          
|Ormodent S.A.S.                            |  | France            
|SDS de Mexico, S.A. de C.V.                |  | Mexico            
|                                           | 
|Kerr Corporation                           |  | Delaware          
|Kerr Australia Pty. Limited                |  | New South Wales   
|Kerr (Europe) A.G.                         |  | Switzerland       
|Kerr GmbH                                  |  | Germany           
|Kerr Italia S.p.A.                         |  | Italy             
|Metrex Research Corporation                |  | Wisconsin         
|Sybron Dental Specialties, Inc. Japan      |  | Japan             
|                                           | 
|Sybron Canada Holdings, Inc.               |  | Delaware          
|Sybron Canada Limited Partner Company      |  | Nova Scotia       
|Sybron Canada General Partner Company      |  | Nova Scotia       
|Sybron Canada Funding Limited Partnership  |  | Nova Scotia       
|Sybron Canada Limited                      |  | Canada            
|Hawe Neos Holding AG                       |  | Switzerland       
|KerrHawe S.A.                              |  | Switzerland       
|                                           | 
|Kerr U.K. Limited                          |  | England           
|Analytic Endodontics U.K. Limited          |  | England           
|                                           | 
|Pinnacle Products, Inc.                    |  | Wisconsin         
|                                           | 
|KERRSPOFA LTD.                             |  | Cayman Islands    
|GP eta s.r.o.                              |  | Czech Republic    
|SpofaDental a.s.                           |  | Czech Republic    
|000 SPOFA DENTAL                           |  | Russian Federation
|MIFAM Teeth Sp. Z o. o.                    |  | Poland            
|                                           | 
|Oraltronics Dental Implant Technology GmbH |  | Germany