|EXHIBIT 21                                        
|--------------------------------------------------
|                                                  
|DVI, INC.                                         
|                                                  
|SUBSIDIARIES AND SUB-SUBSIDIARIES                 
|                                                  
|                                                  
|Name of Entity/Jurisdiction of Organization       
|DVI Financial Services Inc. (Delaware)            
|DVI Business Credit Corporation (Delaware)        
|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 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 XII, LLC (Delaware)               
|DVI Receivables Corp. XIV (Delaware)              
|DVI Receivables XIV, LLC (Delaware)               
|DVI Receivables Corp. XV (Delaware)               



|EXHIBIT 21                                            
|------------------------------------------------------
|                                                      
|DVI, INC.                                             
|                                                      
|SUBSIDIARIES AND SUB-SUBSIDIARIES (CONCLUDED)         
|                                                      
|                                                      
|Name of Entity/Jurisdiction of Organization           
|                                                      
|DVI Receivables XV, LLC (Delaware)                    
|DVI Funding Corporation (Delaware)                    
|DVI Funding 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 Investments Inc. (Delaware)                       
|DVI Ohio, Inc. (Pennsylvania)                         
|DVI Realty Company (Delaware)                         
|DVI Texas, Inc. (Delaware)                            
|DVI New York, 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. (The Netherlands)     
|DVI Finance S.A. (Proprietary) LTD. (South Africa)    
|MSF Holding Ltd. (Bahamas)                            
|Medi Lease B.V. (The Netherlands)