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   
|Ormco (Europe) By.                        |  | The Netherlands   
|Ormco de Mexico, S.A. de CV.              |  | Mexico            
|Ormco (Europe) AG                         |  | Switzerland       
|Ormco GmbH                                |  | Germany           
|Ormco Pty. Limited                        |  | Australia         
|Ormex S.A. de CV.                         |  | Mexico            
|Socodent S.A.                             |  | France            
|Ormodent Belgique, S.A.                   |  | Belgium           
|Ormodent L.D.A.                           |  | Portugal          
|Ormodent S.A.                             |  | 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
|SPOFA-DENTAL a.s. Slovak Republic         |  | Slovak Republic   
|MIFAM Teeth Sp. Z o. o.                   |  | Poland