EXHIBIT 21

SUBSIDIARIES OF THE REGISTRANT

SUBSIDIARY	JURISDICTION
Ormco Corporation	Delaware
Allesee Orthodontic Appliances, Inc.	Wisconsin
Maquiladora Aci-Mex, S.A. de C.V.	Mexico
Ormco B.V	The Netherlands
Ormco (Europe) B.V	The Netherlands
Ormco de Mexico, S.A. de C.V.	Mexico
Ormco (Europe) AG	Switzerland
Ormco GmbH	Germany
Ormco Pty. Limited	Australia
Ormex S.A. de C.V.	Mexico
Socodent S.A.	France
Aida International	France
Ormodent Belgique, S.A.	Belgium
Ormodent L.D.A	Portugal
Ormodent S.A.	France
SDS de Mexico, S.A. de C.V.	Mexico
Kerr Corporation	Delaware
Kerr Australia Pty. Limited	New South Wales
Kerr (Europe) A.G	Switzerland
Kerr GmbH	Germany
Kerr Italia S.p.A	Italy
Metrex Research Corporation	Wisconsin
Sybron Dental Specialties, Inc. Japan	Japan
Sybron Canada Holdings, Inc.	Delaware
Sybron Canada Limited Partner Company	Nova Scotia
Sybron Canada General Partner Company	Nova Scotia
Sybron Canada Funding Limited Partnership	Nova Scotia
Sybron Canada Limited	Canada
Hawe Neos Holding AG	Switzerland
KerrHawe S.A.	Switzerland
Kerr U.K. Limited	England
Analytic Endodontics U.K. Limited	England
Pinnacle Products, Inc.	Wisconsin
KERRSPOFA LTD	Cayman Islands
GP eta s.r.o	Czech Republic
SpofaDental a.s	Czech Republic
000 SPOFA DENTAL	Russian Federation
SPOFA-DENTAL a.s. Slovak Republic	Slovak Republic
MIFAM Teeth Sp. Z o. o	Poland