Exhibit 21
 Listing of the TLC Vision Corporation Subsidiaries
 Name
    
    State/Province of Incorporation/OrganizationAmerican Eye Instruments, Inc.
    
    ORDel Val ASC, LLC
    
    DEDelaware Valley Vision Assoc. Group
Practice, LLC
    
    PAEastern Oregon Regional Surgery Center, LLC
    
    OREau Claire Refractive, LLC
    
    DEKirkwood Surgery Center LLC
    
    MOLaser Eye Care of Ventura, LLC
    
    DELaser Eye Care of California, LLC
    
    DELaser Eye Surgery, Inc.
    
    UTLaser Vision Center of Edina LLC
    
    MNLaser Vision Centers, Inc.
    
    DELECC Berg Feinfeld Eye Centers, LLC
    
    CALVCI California, LLC
    
    DEMemphis Refractive, LLC
    
    DEOccuLogix Canada Corp
    
    DEOccuLogix Holdings, Inc.
    
    DEOccuLogix, Inc.
    
    DEOccuLogix LLC
    
    DEOgden Refractive LLC
    
    DEOR Partners, Inc.
    
    DEOR Providers, Inc.
    
    OHPacific Hills Surgery Center, Inc.
    
    CAPheresys Therapeutics Corporation
    
    DEPhiladelphia Vision Associates Group
Practice, LLC
    
    PAProvidence Refractive LLC
    
    DERheo Clinic, Inc.
    
    CANADARobins Iowa Refractive, LLC
    
    DESan Jose Refractive LLC
    
    DESightpath Medical Inc. (formerly MSS, Inc.)
    
    MNSmile Source LP
    
    TXSmile Source Management L.L.C.
    
    TXSmile Source Marketing Inc.
    
    TXSoutheast Medical, Inc.
    
    LASouthern Ophthalmics, Inc.
    
    SCSurgical Services of Michigan, L.L.C.
    
    MITLC Capital Corporation
    
    DETLC Florida Eye Laser Center LLC
    
    DETLC Laser Eye Care of La Jolla LLC
    
    DETLC Laser Eye Centers (ATAC) LLC
    
    DETLC Laser Eye Centers (Refractive I) Inc.
    
    DETLC Management (Delaware Valley), LLC
    
    DETLC Management Services Inc.
    
    DETLC Michigan L.L.C.
    
    MITLC Michigan Investments, LLC
    
    MITLC Midwest Eye Laser Center, Inc.
    
    ILTLC Northwest Ohio LLC
    
    OHTLC Oklahoma Doctors L.L.C.
    
    OKTLC Personnel Services LLC
    
    MITLC The Laser Center (Annapolis) Inc.
    
    MD




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Name
    
    State/Province of Incorporation/OrganizationTLC The Laser Center (Baltimore
Management) LLC
    
    MDTLC The Laser Center (Baltimore) Inc.
    
    MDTLC The Laser Center (Boca Raton) Limited
Partnership
    
    FLTLC The Laser Center (Carolina) Inc.
    
    NCTLC The Laser Center (Connecticut) L.L.C.
    
    CTTLC The Laser Center (Indiana) Inc.
    
    INTLC The Laser Center (Indiana) LLC
    
    INTLC The Laser Center (Institute) Inc.
    
    DETLC The Laser Center (Moncton) Inc.
    
    CANADA  ONTARIOTLC The Laser Center (Northeast) Inc.
    
    MDTLC The Laser Center (Pittsburgh) L.L.C.
    
    PATLC The Laser Center (Tri-Cities) Inc.
    
    TNTLC VC, LLC
    
    DETLC Vision (USA) Corporation
    
    DETLC Vision Source, Inc.
    
    TXTLC Whitten Laser Eye Associates LLC
    
    DETruVision, Inc.
    
    UTTruVision Contacts, Inc.
    
    UTTruVision Provider Online Services, Inc.
    
    UTValley Laser Eye Center LLC
    
    NDVision Corporation
    
    CANADA  ONTARIOVision Source LP
    
    TXVision Source Management LLC
    
    TXVision Source Marketing, Inc.
    
    TXVision Source Laser Clinic LP
    
    TXVision Source Canada LP
    
    TXVision Source Canada Marketing Inc.
    
    TXN2itive Marketing LLC
    
    TX