Exhibit 21.1

List of Subsidiaries

Name of Entity	State of Incorporation/Organization
Steer Intermediate, Inc.	Delaware
Walco Holdings, Inc.	Delaware
Walco Intermediate, Inc.	Delaware
Walco International, Inc.	Delaware
Walco do Brasil Produtos Veterinarios Ltda.	Brazil
Walco Texas Animal Health, LLC	Texas
Walco Mexico, S.A. De C.V.	Mexico
Hawaii Mega-Cor., Inc.	Hawaii
American Livestock and Pet Supply, Inc.	Delaware
Western Veterinary Supply, Ltd.	Canada
Province Livestock Supply, Ltd.	Canada
Veterinarian’s Outlet Incorporated	California
Walco Canada Animal Health Ltd.	Canada
Cattleman’s Supply, Inc.	Arizona