EXHIBIT 21.1


                         SUBSIDIARIES OF THE REGISTRANT

1.   Liberty Acquisition Corporation, a Tennessee corporation and wholly owned
     subsidiary of e-dentist.com, Inc.

2.   Special Omega Acquisition Corporation, a Delaware corporation and wholly
     owned subsidiary of e-dentist.com, Inc.

3.   Pentegra Investments, Inc., a Delaware corporation and wholly owned
     subsidiary of e-dentist.com, Inc.