EXHIBIT 21

Bausch & Lomb IncorporatedSubsidiaries(as of December 27, 2003)



|Name                                                | Jurisdiction Under Which Organized
|--------------------------------------------------- | ----------------------------------
|B&L CRL Inc.                                        | Delaware                          
|B&L Domestic Holdings Corp.                         | Delaware                          
|B&L Financial Holdings Corp.                        | Delaware                          
|B&L SPAF Inc.                                       | Delaware                          
|B&L VPLEX Holdings, Inc.                            | California                        
|Bausch & Lomb Argentina S.R.L.                      | Argentina                         
|Bausch & Lomb (Australia) Pty. Limited              | Australia                         
|Bausch & Lomb B.V.                                  | Netherlands                       
|Bausch & Lomb B.V.B.A.                              | Belgium                           
|Bausch & Lomb Canada, Inc.                          | Canada                            
|Bausch & Lomb China, Inc.                           | Delaware                          
|Bausch & Lomb (China) Investment Company Limited    | China                             
|Bausch & Lomb Domestic Finance Corp.                | Delaware                          
|Bausch & Lomb Danmark A/S                           | Denmark                           
|Bausch & Lomb Eyecare (India) Private Limited       | India                             
|Bausch & Lomb Foreign Sales Corporation             | Barbados                          
|Bausch & Lomb France S.A.S.                         | France                            
|Bausch & Lomb Fribourg SA                           | Switzerland                       
|Bausch & Lomb GmbH                                  | Austria                           
|Bausch & Lomb (Hong Kong) Limited                   | Hong Kong                         
|Bausch & Lomb International, Inc.                   | New York                          
|Bausch & Lomb IOM S.p.A.                            | Italy                             
|Bausch & Lomb Ireland                               | Ireland                           
|Bausch & Lomb (Jersey) Limited                      | Jersey                            
|Bausch & Lomb-Lord (BVI) Incorporated               | British Virgin Islands            
|Bausch & Lomb (Malaysia) Sdn. Bhd.                  | Malaysia                          
|Bausch & Lomb Mexico, S.A. de C.V.                  | Mexico                            
|Bausch & Lomb (New Zealand) Limited                 | New Zealand                       
|Bausch & Lomb Nordic AB                             | Sweden                            
|Bausch & Lomb Oftal S.p.A.                          | Italy                             
|Bausch & Lomb (Philippines), Inc.                   | Philippines                       
|Bausch & Lomb Realty Corporation                    | New York                          
|Bausch & Lomb S.A.                                  | Spain                             
|Bausch & Lomb Saglik Ve Optik Urunleri Ticaret A.S. | Turkey                            
|Bausch & Lomb Scotland Limited                      | England and Wales                 
|Bausch & Lomb (Shanghai) Trading Company Limited    | China                             
|Bausch & Lomb (Singapore) Pte. Ltd.                 | Singapore                         
|Bausch & Lomb (South Africa) (Pty) Ltd.             | South Africa                      
|Bausch & Lomb South Asia, Inc.                      | Delaware                          
|Bausch & Lomb Swiss AG                              | Switzerland                       
|Bausch & Lomb Surgical (U.K.) Limited               | England and Wales                 
|Bausch & Lomb Taiwan Limited                        | Taiwan                            
|Bausch & Lomb (Thailand) Limited                    | Thailand                          
|Bausch & Lomb U.K. Limited                          | England and Wales                 
|Bausch & Lomb-Young Han, Inc.                       | Korea                             
|BCF S.A.S.                                          | France                            
|Beijing Bausch & Lomb Eyecare Company, Ltd.         | China                             
|BL Industria Otica Ltda.                            | Brazil                            
|B.L.J. Company Limited                              | Japan                             
|Dr. Mann Pharma                                     | Germany                           
|Iolab Corporation                                   | California                        
|P. T. Bausch & Lomb Indonesia (Distributing)        | Indonesia                         
|P. T. Bausch & Lomb Manufacturing                   | Indonesia                         
|RHC Holdings, Inc.                                  | Delaware                          
|Sight Savers, Inc.                                  | Delaware                          
|Technolas GmbH                                      | Germany