EXHIBIT 21

SUBSIDIARIES OF THE REGISTRANT

NAME	STATE OF INCORPORATION/ORGANIZATION
Odyssey HealthCare Holding Company	DE
Odyssey HelthCare Operating A, LP	DE
Odyssey HealthCare Operating B, LP	DE
Odyssey HealthCare Management, LP	DE
Odyssey HealthCare GP, LLC	DE
Odyssey HealthCare LP, LLC	DE
Hospice of the Palm Coast, Inc.	FL
At Home Hospice, Inc.	AL