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**Exhibit      21**

**Bausch      & Lomb Incorporated**

**Subsidiaries      **

**(as      of December 4, 2006)**

**Entity      List Report**

| **Affiliates**                                                        | **Jurisdiction**                         |
|-----------------------------------------------------------------------|------------------------------------------|
| 9079-8851                Quebec Inc.                                  | Canada                                   |
| B&L                CRL Inc.                                       | Delaware                                 |
| B&L                Financial Holdings Corp.                       | Delaware                                 |
| B&L                SPAF Inc.                                      | Delaware                                 |
| B&L                VPLEX Holdings, Inc.                           | California                               |
| B.L.J.                Company Limited                                 | Japan                                    |
| Bausch                & Lomb (Australia) Pty. Limited             | Australia                                |
| Bausch                & Lomb (Hong Kong) Limited                  | Hong                Kong                 |
| Bausch                & Lomb (Jersey) Limited                     | Jersey                                   |
| Bausch                & Lomb (Malaysia) Sdn. Bhd.                 | West                Malaysia             |
| Bausch                & Lomb (New Zealand) Limited                | New                Zealand               |
| Bausch                & Lomb (Philippines), Inc.                  | Philippines                              |
| Bausch                & Lomb (Shanghai) Trading Co., Ltd.         | Peoples                Republic of China |
| Bausch                & Lomb (Singapore) Private Limited          | Singapore                                |
| Bausch                & Lomb (South Africa) (Proprietary) Limited | South                Africa              |
| Bausch                & Lomb (Thailand) Limited                   | Thailand                                 |
| Bausch                & Lomb AG                                   | Switzerland                              |
| Bausch                & Lomb Argentina S.R.L.                     | Argentina                                |
| Bausch                & Lomb B.V.                                 | Netherlands                              |
| Bausch                & Lomb B.V.B.A.                             | Belgium                                  |
| Bausch                & Lomb Canada Inc.                          | Canada                                   |
| Bausch                & Lomb China, Inc.                          | Delaware                                 |
| Bausch                & Lomb Danmark A/S                          | Denmark                                  |
| B&L                Domestic Holdings Corp.                        | Delaware                                 |
| Bausch                & Lomb Eyecare (India) Private Limited      | India                                    |
| Bausch                & Lomb Foundation, Inc.                     | New                York                  |
| Bausch                & Lomb France SAS                           | France                                   |
| Bausch                & Lomb Fribourg SA                          | Switzerland                              |
| Bausch                & Lomb GmbH (Austria)                       | Austria                                  |
| Bausch                & Lomb GmbH                                 | Germany                                  |
| Bausch                & Lomb International Inc.                   | New                York                  |
| Bausch                & Lomb Ireland                              | Ireland                                  |
| Bausch                & Lomb Korea Co. Ltd.                       | Republic                of Korea         |
| Bausch                & Lomb Luxembourg Sarl                      | Luxembourg                               |
| Bausch                & Lomb Mexico, S.A. de C.V.                 | Mexico                                   |
| Bausch                & Lomb Nordic AB                            | Sweden                                   |
| Bausch                & Lomb Polska sp. z o.o.                    | Poland                                   |
| Bausch                & Lomb Realty Corporation                   | New                York                  |
| Bausch                & Lomb S.A.                                 | Spain                                    |
| Bausch                & Lomb Saglik Ve Optik Urunleri Tic. A.S.   | Turkey                                   |
| Bausch                & Lomb Scotland Limited                     | Scotland                                 |
| Bausch                & Lomb South Asia, Inc.                     | Delaware                                 |
| Bausch                & Lomb Swiss AG                             | Switzerland                              |
| Bausch                & Lomb Taiwan Limited                       | Taiwan                                   |
| Bausch                & Lomb U.K. Limited                         | England                                  |
| Bausch                & Lomb-IOM S.p.A.                           | Italy                                    |
| Bausch                & Lomb-Lord (BVI) Incorporated              | British                Virgin Islands    |
| BCF                SAS                                                | France                                   |
| Beijing                Bausch & Lomb Eyecare Company, Ltd.        | Republic                of China         |

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| **Affiliates**                                                        | **Jurisdiction**                         |
|-----------------------------------------------------------------------|------------------------------------------|
| BL                Industria Otica Ltda.                               | Brazil                                   |
| BL                Participacoes Ltda.                                 | Brazil                                   |
| BLEP                Holding Gmbh                                      | Germany                                  |
| Chauvin                Ankerpharm GmbH                                | Germany                                  |
| Chauvin                Benelux                                        | Belgium                                  |
| Chauvin                Opsia                                          | France                                   |
| Chauvin                Pharmaceuticals Limited                        | United                Kingdom            |
| Cordelia                BV                                            | Netherlands                              |
| Cristallin                Invest SA                                   | Luxembourg                               |
| Domilens                AB                                            | Sweden                                   |
| Dr.                Gerhard Mann chem.-pharm. Fabrik GmbH              | Germany                                  |
| Dr.                Robert Winzer Pharma GmbH                          | Germany                                  |
| Echt                Sylter Brisen-Klombjes Prod                       | Germany                                  |
| Iolab                Corporation                                      | California                               |
| Laboratoire                Chauvin S.A.                               | France                                   |
| Parfumerie                Osme SA                                     | Switzerland                              |
| PT                Bausch & Lomb Indonesia (Distributing)          | Indonesia                                |
| PT                Bausch & Lomb Manufacturing                     | Indonesia                                |
| RHC                Holdings, Inc.                                     | Delaware                                 |
| Shandong                B&L Freda Pharmaceutical Co. Ltd.         | Peoples                Republic of China |
| Shandong                B&L Freda New Packaging Resource Co. Ltd. | People                Republic of China  |
| Sight                Savers, Inc.                                     | Delaware                                 |
| Sino                Concept Technology Limited                        | Hong                Kong                 |
| Technolas                GmbH Ophthalmologische Systeme               | Germany                                  |
| Wilmington                Management Corp.                            | Delaware                                 |
| Windmill                Investments N.V.                              | Netherlands                Antilles      |
| Windmill                Investors N.V.                                | Netherlands                Antilles      |
| Windvest                I N.V.                                        | Netherlands                Antilles      |