EXHIBIT 21





DVI, INC.





SUBSIDIARIES AND SUB-SUBSIDIARIES





|Name of Entity/Jurisdiction of Organization            |  | Percentage Owned by
|------------------------------------------------------ |  | -------------------
|
|DVI Financial Services Inc. (Delaware)                 |  | 100                
|DVI Business Credit Corporation (Delaware)             |  | 100                
|Westgate Imaging Center, Inc. (Delaware)               |  |                    
|DVI Lease Receivables Corp. 1993-A (Delaware)          |  |                    
|DVI Lease Finance Corporation II (Delaware)            |  |                    
|DVI Lease Finance Corporation III (Delaware)           |  |                    
|DVI Subordinated Securities Corporation (Delaware)     |  |                    
|DVI Receivables Corp. (Delaware)                       |  |                    
|DVI Receivables Corp. II (Delaware)                    |  |                    
|DVI Receivables Corp. III (Delaware)                   |  |                    
|DVI Receivables Corp. IV (Delaware)                    |  |                    
|DVI Receivables Corp. V (Delaware)                     |  |                    
|DVI Receivables V, LLC (Delaware)                      |  |                    
|DVI Receivables Corp. VI (Delaware)                    |  |                    
|DVI Receivables VI, LLC (Delaware)                     |  |                    
|DVI Receivables Corp. VII (Delaware)                   |  |                    
|DVI Receivables VII, LLC (Delaware)                    |  |                    
|DVI Receivables Corp. VIII (Delaware)                  |  |                    
|DVI Receivables VIII, LLC (Delaware)                   |  |                    
|DVI Receivables Corp. IX (Delaware)                    |  |                    
|DVI Receivables Corp. X (Delaware)                     |  |                    
|DVI Receivables X, LLC (Delaware)                      |  |                    
|DVI Receivables Corp. XI (Delaware)                    |  |                    
|DVI Receivables XI, LLC (Delaware)                     |  |                    
|DVI Receivables Corp. XII (Delaware)                   |  |                    
|DVI Receivables X, LLC (Delaware)                      |  |                    
|DVI Business Credit Receivables Corporation (Delaware) |  |                    
|DVI Business Credit Receivables Corp. II (Delaware)    |  |                    
|DVI Business Credit Receivables Corp. III (Delaware)   |  |                    
|DVI Securities, Inc. (Delaware)                        |  |                    
|DVI Mortgage Funding Inc. (Delaware)                   |  |                    
|DVI Healthcare Financial Advisors Inc. (Delaware)      |  |                    
|DVI Ohio, Inc. (Delaware)                              |  |                    
|DVI Realty Company (Delaware)                          |  |                    
|DVI Texas, Inc. (Delaware)                             |  |                    
|Healthcare Technology Solutions, Inc. (Delaware)       |  |                    
|DVI International, Inc. (Delaware)                     |  |                    
|DVI Thailand Ltd. (Thailand)                           |  |                    
|DVI Financial Services (Australia) Ltd. (Australia)    |  |                    
|Oferil Sociedad Anonima (Uruguay)                      |  |                    
|DVI (Malaysia) SDN.BHD (Malaysia)                      |  |                    
|DVI International (Deutschland) GmbH (Germany)         |  |                    
|DVI Servicios de Renting, S.A. (Spain)                 |  |                    
|DVI Italia, S.r.l. (Italy)                             |  |                    
|DVI Arizona, Inc. (Delaware)                           |  |                    
|DVI GeorgiaMacon, Inc. (Delaware)                     |  |                    
|DVI GeorgiaNewman, Inc. (Delaware)                    |  |                    
|DVI GeorgiaAthens, Inc. (Delaware)                    |  |                    
|DVI Renting, S.r.l. (Italy)                            |  |                    
|DVI Healthcare Finance Limited (UK)                    |  |                    
|DVI Healthcare (Preston) Limited (UK)                  |  |                    
|Medi Lease en Financiering B.V. (Netherlands)          |  |                    
|DVI Finance S.A. (Proprietary) LTD. (South Africa)     |  |                    
|MSF Holding Ltd. (Bahamas)                             |  |                    
|Medi Lease B.V. (Netherlands)                          |  |