EXHIBIT 21

SUBSIDIARIES OF THE COMPANY

Registrant has six subsidiaries:

1. BriteSmile International, Limited, an Ireland corporation.

2. BriteSmile Management, Inc., a Utah corporation.

3. BriteSmile Leasing, Inc., a Delaware corporation.

4. BriteSmile Delaware, Inc., a Delaware corporation.

5. BriteSmile Development, Inc., a Delaware corporation.

6. BriteSmile Overseas, Inc., a Delaware corporation.