EXHIBIT 21

SUBSIDIARIES OF THE REGISTRANT

	Company Name	State or Jurisdiction of Incorporation
Unum Group		Delaware
	First Unum Life Insurance Company	New York
	Unum Life Insurance Company of America	Maine
	Duncanson & Holt, Inc.	New York
	Duncanson & Holt Services, Inc.	Maine
	Duncanson & Holt Canada Ltd.	Canada
	Duncanson & Holt Underwriters Ltd.	England and Wales
	Duncanson & Holt Europe Ltd.	England and Wales
	Unum European Holding Company Limited	England and Wales
	Unum Limited	England and Wales
	Claims Services International Limited	England and Wales
	Unum Select Limited	England and Wales
	National Dental Plan Limited	England and Wales
	Claims Assistance (UK) Limited	England and Wales
	NDPH Limited	England and Wales
	NDP (UK) Limited	England and Wales
	MIC Guernsey Limited	Guernsey
	MIC Holdings Limited	Guernsey
	Minories Insurance PCC Limited	Guernsey
	UnumProvident Finance Company Limited	England and Wales
	Unum Ireland Limited	Ireland
	Colonial Life & Accident Insurance Company	South Carolina
	Fairwind Insurance Company	Vermont
	Northwind Holdings, LLC	Delaware
	Northwind Reinsurance Company	Vermont
	The Paul Revere Life Insurance Company	Massachusetts
	Unum Insurance Company	Maine
	Provident Life and Accident Insurance Company	Tennessee
	Provident Life and Casualty Insurance Company	Tennessee
	Provident Investment Management, LLC	Tennessee
	H&J Capital, L.L.C.	Louisiana
	Starmount Insurance Agency, Inc.	Louisiana
	Starmount Life Insurance Company	Louisiana
	AlwaysCare Benefits, Inc.	Louisiana
	First Look Vision Network, L.L.C.	Missouri