**EXHIBIT 21**

**LIST OF SUBSIDIARIES OF MENTOR CORPORATION **

| **Subsidiary**                                                              | **State of Incorporation or	Organization** |
|-----------------------------------------------------------------------------|--------------------------------------------|
|                                                                        |                                            |
| Biopolymers (Scotland) Limited                                              | Scotland                                   |
| Byron Medical, Inc.                                                         | Arizona                                    |
| Inform Solutions Inc.                                                       | California                                 |
| MDI Company Ltd.                                                            | Bermuda                                    |
| Mentor Aesthetics B.V.                                                      | Netherlands                                |
| Mentor Benelux B.V.                                                         | Netherlands                                |
| Mentor Biologics, Inc.                                                      | Wisconsin                                  |
| Mentor Biopolymers Limited                                                  | United Kingdom                             |
| 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 Medical Inc.                                                         | Delaware                                   |
| Mentor Medical Italia, S.r.l.                                               | Italy                                      |
| 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 Texas GP, LLC                                                        | Delaware                                   |
| Mentor Texas LP (Formerly Mentor H/S, Inc).                                 | Delaware                                   |
| Mentor Biopharmaceuticals,  Inc. (Formerly Mills Biopharmaceuticals,  Inc.) | Oklahoma                                   |
| Melene Corporation (Formerly Selene Corporation)                            | California                                 |