Exhibit 21

SUBSIDIARIES OF THE REGISTRANT

     There is no parent of the Company. The following is a listing of the significant subsidiaries of the Company, or if indented, subsidiaries of the Company under which they are listed.

	JURISDICTION OF
	ORGANIZATION
McKesson Financial Holdings Ltd.		Ireland
California Golden State Company		California
CGSF Funding Corporation		Delaware
McKesson International Holdings Ltd.		Ireland