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 Medical Surgical, Inc.                                      Virginia