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EXHIBIT 21.1

                         SUBSIDIARIES OF THE REGISTRANT


1.       Liberty Acquisition Corporation, a Tennessee corporation and wholly
         owned subsidiary of Pentegra Dental Group, Inc.

2.       Special Omega Acquisition Corporation, a Delaware corporation and
         wholly owned subsidiary of Pentegra Dental Group, Inc.

3.       Pentegra Investments, Inc., a Delaware corporation and wholly owned
         subsidiary of Pentegra Dental Group, Inc.