EXHIBIT 21

HMS HOLDINGS CORP.

LIST OF SUBSIDIARIES

	State Of
Subsidiary	Incorporation
Health Management Systems, Inc.	New York
401 Park Avenue South
New York, NY 10016
HMS Business Services Inc.	New York
401 Park Avenue South
New York, NY 10016
Reimbursement Services Group Inc.	New York
401 Park Avenue South
New York, NY 10016
Permedion Inc.	New York
401 Park Avenue South
New York, NY 10016