----

**Exhibit      21**

**Subsidiaries      of the Company**

| Subsidiaries                                    |   | Jurisdiction                  of Incorporation |   | Percentage                  Owned By Registrant |
|-------------------------------------------------|--------|------------------------------------------------|--------|-------------------------------------------------|
| DCA                  of Adel, LLC               |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of Calhoun, LLC            |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of Central Valdosta, LLC   |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of Fitzgerald, LLC         |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of Hawkinsville, LLC(1)    |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of Royston, LLC            |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of So. Ga., LLC            |   | Georgia                                        |   | 100%                                            |   |
| DCA                  of Chesapeake, LLC         |   | Maryland                                       |   | 80%                                             |   |
| DCA                  of Chevy Chase, LLC        |   | Maryland                                       |   | 80%                                             |   |
| DCA                  of North Baltimore, LLC    |   | Maryland                                       |   | 80%                                             |   |
| DCA                  of West Baltimore, LLC     |   | Maryland                                       |   | 60%                                             |   |
| DCA                  of Rockville, LLC          |   | Maryland                                       |   | 100%                                            |   |
| DCA                  of Manahawkin, Inc.        |   | New                  Jersey                    |   | 80%                                             |   |
| DCA                  of Vineland, LLC           |   | New                  Jersey                    |   | 51%                                             |   |
| DCA                  of Cincinnati, LLC         |   | Ohio                                           |   | 60%                                             |   |
| DCA                  of Columbus, LLC           |   | Ohio                                           |   | 100%                                            |   |
| DCA                  of Delaware County, LLC(2) |   | Ohio                                           |   | 60%                                             |   |
| DCA                  of Norwood, LLC            |   | Ohio                                           |   | 100%                                            |   |
| DCA                  of Toledo, LLC             |   | Ohio                                           |   | 100%                                            |   |
| DCA                  of Carlisle, Inc.          |   | Pennsylvania                                   |   | 80%                                             |   |
| DCA                  of Chambersburg, Inc.      |   | Pennsylvania                                   |   | 80%                                             |   |
| DCA                  of Lemoyne, Inc.           |   | Pennsylvania                                   |   | 100%                                            |   |
| DCA                  of Mechanicsburg, LLC      |   | Pennsylvania                                   |   | 100%                                            |   |
| DCA                  of Pottstown, LLC          |   | Pennsylvania                                   |   | 80%                                             |   |
| DCA                  of Selinsgrove, LLC        |   | Pennsylvania                                   |   | 100%                                            |   |
| DCA                  of Wellsboro, Inc.         |   | Pennsylvania                                   |   | 100%                                            |   |
| DCA                  of York, LLC               |   | Pennsylvania                                   |   | 60%                                             |   |
| Keystone                  Kidney Care, Inc.(3)  |   | Pennsylvania                                   |   | 100%                                            |   |
| York                  Realty Holdings, LP(4)    |   | Pennsylvania                                   |   | 60%                                             |   |
| York                  Realty Managers, LLC(5)   |   | Pennsylvania                                   |   | 100%                                            |   |
| DCA                  of Aiken, LLC              |   | South                  Carolina                |   | 100%                                            |   |
| DCA                  of South Aiken, LLC        |   | South                  Carolina                |   | 100%                                            |   |
| DCA                  of Barnwell, LLC(2)        |   | South                  Carolina                |   | 100%                                            |   |
| DCA                  of Edgefield, LLC          |   | South                  Carolina                |   | 100%                                            |   |
| DCA                  of Ashland, LLC            |   | Virginia                                       |   | 80%                                             |   |
| DCA                  of Kilmarnock, LLC         |   | Virginia                                       |   | 80%                                             |   |
| DCA                  of Warsaw, LLC             |   | Virginia                                       |   | 100%                                            |   |

----

| (1) | Will                be 80% owned upon completion of acquisition of assets of managed                Georgia                dialysis center pursuant to January 2007 call option                exercise. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Under                development |
|-----|----------------------------------|

| (3) | Operates                two facilities d/b/a DCA of Huntingdon and DCA of                Bedford |
|-----|--------------------------------------------------------------------------------------------------|

| (4) | Ownership                of York, PA property |
|-----|-----------------------------------------------|

| (5) | Management                of York, PA property |
|-----|------------------------------------------------|