Exhibit 21

Medtronic, Inc. and Subsidiaries

Company	Jurisdiction of Incorporation
Arterial Vascular Engineering Canada, Company		Canada
Arterial Vascular Engineering Netherlands Holding		Netherlands
Arterial Vascular Engineering UK Limited		United Kingdom
Medtronic Vascular Connaught		Ireland
Medtronic Vascular Galway Limited		Ireland
AVE Ireland Limited		Ireland
B.V. Medtronic FSC		Netherlands
Cardiotron Medizintechnik G.m.b.H.		Germany
India Medtronic Private Limited		India
IGN Merger Corp.		Delaware
INFIN (International Finance) C.V.		Netherlands
Magnolia Medical LLC		Delaware
Med Rel, Inc.		Minnesota
Medical Education K.K.		Japan
Medtronic (Africa) (Proprietary) Limited		South Africa
Medtronic (Schweiz) A.G. / Medtronic (Suisse) S.A.		Switzerland
Medtronic (Shanghai) Ltd.		China
Medtronic (Thailand) Limited		Thailand
Medtronic A/S		Denmark
Medtronic Aktiebolag		Sweden
Medtronic Angiolink, Inc.		Delaware
Medtronic Asia, Ltd.		Minnesota
Medtronic Australasia Pty. Limited		Australia
Medtronic Vascular, Inc.		Delaware
Medtronic International Trading, Inc.		Minnesota
Medtronic B.V.		Netherlands
Medtronic Bakken Research Center B.V.		Netherlands
Medtronic Belgium S.A./N.V.		Belgium
Medtronic Bio-Medicus, Inc.		Minnesota
Medtronic China, Ltd.		Minnesota
Medtronic Comercial Ltda.		Brazil
Medtronic Czechia s.r.o.		Czech Republic
Medtronic do Brasil Ltda.		Brazil
Medtronic Endonetics, Inc.		California
Medtronic Europe BVBA		Belgium
Medtronic Europe Capital Corp.		Cayman Islands
Medtronic Europe Sàrl		Switzerland
Medtronic Fabrication SAS		France
Medtronic Finland OY		Finland
Medtronic France S.A.S.		France
Medtronic Functional Diagnostics Zinetics, Inc.		Utah
Medtronic Functional Diagnostics, Inc.		New Jersey
Medtronic G.m.b.H.		Germany
Medtronic Hellas Medical Device Commercial S.A.		Greece
Medtronic Holding Switzerland G.m.b.H.		Switzerland

Company	Jurisdiction of Incorporation
Medtronic Hungary Limited		Hungary
Medtronic Iberica S.A.		Spain
Medtronic InStent (Israel) ltd.		Israel
Medtronic International Technology, Inc.		Minnesota
Medtronic International, Ltd.		Delaware
Medtronic International Trading Sarl		Switzerland
Medtronic International Trading, Inc.		Minnesota
Medtronic Interventional Vascular, Inc.		Massachusetts
Medtronic Ireland Holdings Company		Ireland
Medtronic Ireland Limited		Ireland
Medtronic Ireland Manufacturing Limited		Ireland
Medtronic Italia S.p.A.		Italy
Medtronic Japan Capital Corp.		Cayman Islands
Medtronic Japan Co., Ltd.		Japan
Medtronic Korea Co., Ltd.		Korea
Medtronic Latin America, Inc.		Minnesota
Medtronic Limited		United Kingdom
Medtronic Medical Appliance Technology and Service (Shanghai) Ltd.		China
Medtronic Medical Technology Ticaret Limited Sirketi		Turkey
Medtronic Mediterranean SAL		Lebanon
Medtronic Mexico S. de R.L. de C.V.		Mexico
Medtronic Micro Motion Sciences, Inc.		Delaware
Medtronic MiniMed, Inc.		Delaware
Medtronic Oesterreich G.m.b.H.		Austria
Medtronic of Canada Ltd.		Canada
Medtronic Emergency Response Systems, Inc.		Washington
Medtronic Emergency Response Systems International, Inc.		Washington
Medtronic Physio-Control Limited		United Kingdom
Medtronic Emergency Response Systems Manufacturing, Inc.		Washington
Medtronic Pacific Trading, Inc.		Minnesota
Medtronic Poland Spolka Zograniczona Odpowiedzialnoscia		Poland
Medtronic Portugal—Comercio e Distribuiacao de Aparelhos Medicos Lda		Portugal
Medtronic PS Medical, Inc.		California
Medtronic Puerto Rico Operations Co.		Cayman Islands
Medtronic Puerto Rico, Inc.		Minnesota
Medtronic S. de R.L. de C.V.		Mexico
Medtronic S.A.I.C.		Argentina
Medtronic Sofamor Danek (UK) Ltd.		United Kingdom
Medtronic Sofamor Danek Co., Ltd.		Japan
Medtronic Sofamor Danek Deggendorf GmbH		Germany
Medtronic Sofamor Danek South Africa (Proprietary) Limited		South Africa
Medtronic Sofamor Danek USA, Inc.		Tennessee
Medtronic Sofamor Danek, Inc.		Indiana
Medtronic Synectics Aktiebolag		Sweden
Medtronic Treasury International, Inc.		Minnesota
Medtronic Treasury Management, Inc.		Minnesota
Medtronic U.K. Capital Corp.		Cayman Islands
Medtronic USA, Inc.		Minnesota
Medtronic VidaMed, Inc.		Delaware
Medtronic Vingmed AS		Norway

Company	Jurisdiction of Incorporation
Medtronic World Trade Corporation		Minnesota
Medtronic Xomed France S.A.S.		France
Medtronic Xomed U.K. Limited		United Kingdom
Medtronic Xomed, Inc.		Delaware
Medtronic-Mediland (Taiwan) Ltd.		Taiwan
Medtronic-Vicare A/S		Denmark
MiniMed Distribution Corp.		Delaware
MiniMed Medical Supply, Inc.		Florida
MiniMed Pty Ltd.		Australia
Physior SA		France
Restoragen, Inc.		Delaware
SDGI Holdings, Inc.		Delaware
Medtronic Sofamor Danek (NZ) Limited		New Zealand
Medtronic Sofamor Danek Australia Pty. Ltd.		Australia
Sofamor Danek Holdings, Inc.		Delaware
Sofamor S.N.C.		France
SpinalGraft Technologies, LLC		Tennessee
Medtronic Navigation, Inc.		Delaware
Synectics Medical Limited		United Kingdom
Synectics Medical - Equipamento Electronico de Medicina, Limitada		Portugal
Vidamed International Limited		United Kingdom
Vitatron (Africa) (Proprietary) Limited		Africa
Vitatron (Israel) Limited		Israel
Vitatron A.G.		Switzerland
Vitatron B.V.		Netherlands
Vitatron Belgium S.A. / N.V.		Belgium
Vitatron Czechia s.r.o.		Czech Republic
Vitatron Denmark A/S		Denmark
Vitatron Finland Oy		Finland
Vitatron G.m.b.H.		Austria
Vitatron G.m.b.H.		Germany
Vitatron Japan Co., Ltd.		Japan
Vitatron Medical Espana S.A.		Spain
Vitatron Medical Italia S.r.l.		Italy
Vitatron N.V.		Netherlands
Vitatron Nederland B.V.		Netherlands
Vitatron Poland Sp. z o.o.		Poland
Vitatron Portugal - Comércio e Distribuição de Dispositivos Médicos, Lda		Portugal
Vitatron S.A.R.L.		France
Vitatron Sweden Aktiebolag		Sweden
Vitatron U.K. Limited		United Kingdom
Warsaw Orthopedic, Inc.		Indiana
Xomed Australia PTY Limited		Australia
Xomed France Holdings, SNC		France