Exhibit 21

SUBSIDIARIES OF MEDQUIST INC.

1.MedQuist CM Corporation – a Delaware corporation

2.MedQuist IP Corporation – a Delaware corporation

3.MedQuist Canada Company - a company organized under the laws of Nova Scotia

4.MedQuist of Delaware, Inc. – a Delaware corporation

5.MedQuist Transcriptions, Ltd. – a New Jersey corporation

6.LHC Australia, Inc. – a Delaware corporation

7.LHC Canada, Inc. – a Delaware corporation

8.Speech Machines Limited - a company organized under the laws of the United Kingdom