**EXHIBIT 21**

**LIST OF SUBSIDIARIES OF MENTOR CORPORATION**

** **

| **Subsidiary**                                                                     | **State of Incorporation or	Organization** |
|------------------------------------------------------------------------------------|--------------------------------------------|
|                                                                               |                                            |
| AMI, LLC (merged into Selene Corporation  6/30/2003)                          | California                                 |
| A-Life Inc.                                                                        | California                                 |
| A-Life Ltd.                                                                        | Scotland                                   |
| Biopolymers (Scotland) Limited                                                     | Scotland                                   |
| Byron Medical, Inc.                                                                | Arizona                                    |
| Inform Solutions Inc.                                                              | California                                 |
| Havas Medical, B.V.  (merged into Mentor Benelux     B.V. 11/17/97) |                                            |
| MDI Company Ltd.                                                                   | Bermuda                                    |
| Mentor 1983 Research  Limited Partnership      (dissolved 6/14/00)  |                                            |
| Mentor Aesthetics B.V.                                                             | Netherlands                                |
| Mentor Benelux B.V.                                                                | Netherlands                                |
| Mentor Biopolymers Limited                                                         | United Kingdom                             |
| Mentor Caribe, Inc.  (Dissolved 12/31/99)                                          | Delaware                                   |
| Mentor Deutschland GmbH                                                            | Germany                                    |
| Mentor International  Holdings Alpha, Inc.                                         | Delaware                                   |
| Mentor International  Holdings Beta, Inc.                                          | Delaware                                   |
| Mentor International  Holdings Camda, Inc.                                         | Delaware                                   |
| Mentor International  Holdings Delta, Inc.                                         | Delaware                                   |
| Mentor International  Sales Corporation                                            | U.S. Virgin Islands                        |
| Mentor International, EURL                                                         | France                                     |
| Mentor International, LLC                                                          | Delaware                                   |
| Mentor Japan K.K.  (dissolved)                                                     |                                            |
| Mentor Medical Inc.                                                                | Delaware                                   |
| Mentor Medical Italia, S.r.l.                                                      | Italy                                      |
| Mentor Medical Limited (U.K.)                                                      | England                                    |
| Mentor Medical Systems (Canada), Inc.                                              | Canada                                     |
| Mentor Medical Systems B.V.                                                        | Netherlands                                |
| Mentor Medical Systems  Ltd. (U.K.)                                                | England                                    |
| Mentor Medical Systems  Pty. Ltd.                                                  | Australia                                  |
| Mentor Medical Systems, C.V.                                                       | Netherlands                                |
| Mentor Medical Systems, France, S.A.                                               | France                                     |
| Mentor Medical Systems, Iberica, S.L.                                              | Spain                                      |
| Mentor Minnesota Inc.  (Formerly Mentor Urology, Inc.)                             | Delaware                                   |
| Mentor Ophthalmics, Inc.  (Formerly Mentor O&O, Inc.) (Dissolved 12/31/99)     | Massachusetts                              |
| Mentor ORC, Inc.  (Dissolved 4/1/96)                                               | Delaware                                   |
| Mentor Polymer  Technologies Company                                               | Texas                                      |
| Mentor Texas LP (Formerly Mentor H/S, Inc).                                        | Delaware                                   |
| Mills Biopharmaceuticals,  Inc.                                                    | Oklahoma                                   |
| Porges (Belgium)                                                                   | Belgium                                    |
| Porges (Netherlands)                                                               | Netherlands                                |
| Porges Co, Ltd.                                                                    | Japan                                      |
| Porges GmbH                                                                        | Germany                                    |
| Porges S.A.                                                                        | France                                     |
| Porges S.L.                                                                        | Spain                                      |
| Porges S.R.L.                                                                      | Italy                                      |
| Porges U.K. Ltd                                                                    | England                                    |
| Porges, Lda                                                                        | Portugal                                   |
| Selene Corporation                                                                 | California                                 |
| Sierra Laboratories, Inc.  (dissolved 3/20/02)                                     | Arizona                                    |
| Teknar Corporation  (dissolved 4/1/96)                                             | Missouri                                   |