EXHIBIT 21
                       SUBSIDIARIES OF CHEMED CORPORATION

      The following is a list of subsidiaries of the Company as of December 31,
2005: Other subsidiaries which have been omitted from the list would not, when
considered in the aggregate, constitute a significant subsidiary. Each of the
companies is incorporated under the laws of the state following its name. The
percentage given for each company represents the percentage of voting securities
of such company owned by the Company or, where indicated, subsidiaries of the
Company as of December 31, 2005.

      All of the majority owned companies listed below are included in the
consolidated financial statements as of December 31, 2005.

      CCR of Ohio, Inc. (Delaware, 100%)

      Comfort Care Holdings Co. (Nevada, 100%)

      Complete Plumbing Services, Inc. (New York, 49% by Roto-Rooter Services
      Company; included within the consolidated financial statements as a
      consolidated subsidiary)

      Consolidated HVAC, Inc. (Ohio, 100% by Roto-Rooter Services Company)

      Jet Resource, Inc. (Delaware, 100%)

      Nurotoco of Massachusetts, Inc. (Massachusetts, 100% by Roto-Rooter
      Services Company)

      Nurotoco of New Jersey, Inc. (Delaware, 80% by Roto-Rooter Services
      Company)

      Roto-Rooter Canada, Ltd. (British Columbia, 100% by Roto-Rooter Services
      Company)

      Roto-Rooter Corporation (Iowa, 100% by Roto-Rooter Group, Inc.)

      Roto-Rooter Development Company (Delaware, 100% by Roto-Rooter
      Corporation)

      Roto-Rooter Group, Inc. (Delaware, 100%)

      Roto-Rooter Services Company (Iowa, 100% by Roto-Rooter Group, Inc.)

      RR Plumbing Services Corporation (New York, 49% by Roto-Rooter Group,
      Inc.; included within the consolidated financial statements as a
      consolidated subsidiary)

      R.R. UK, Inc. (Delaware, 100% by Roto-Rooter Group, Inc.)

      VITAS Healthcare Corporation (Delaware, 100% by Comfort Care Holdings Co.)

      VITAS Hospice Services, L.L.C. (Delaware, 100% by VITAS Healthcare
      Corporation)

      VITAS Healthcare Corporation of Arizona (Delaware, 100% by Vitas Hospice
      Services, L.L.C.)

      VITAS Healthcare Corporation of California (Delaware, 100% by VITAS
      Hospice Services, L.L.C.)

      VITAS Healthcare Corporation of Illinois (Delaware, 100% by VITAS Hospice
      Services, L.L.C.)

      VITAS Healthcare Corporation of Central Florida (Delaware, 100% by VITAS
      Hospice Services, L.L.C.)

      VITAS Healthcare Corporation of Florida (Delaware, 100% by VITAS Hospice
      Services, L.L.C.)

      VITAS Healthcare Corporation of Ohio (Delaware, 100% by VITAS Hospice
      Services, L.L.C.)

      VITAS Healthcare Corporation Atlantic (Delaware, 100% by VITAS Hospice
      Services, L.L.C.)



      VITAS Healthcare of Texas, L.P. (Texas, 99% by VITAS Holdings Corporation,
      the limited partner, 1% by VITAS Hospice Services, L.L.C., the general
      partner)

      VITAS Healthcare Corporation Midwest (Delaware, 100% by VITAS Hospice
      Services, L.L.C.)

      VITAS Healthcare Corporation of Georgia (Delaware, 100% by VITAS Hospice
      Services, L.L.C.)

      VITAS Healthcare Corporation of North Florida, Inc. (Florida, 100% by
      VITAS Hospice Services, L.L.C.)

      VITAS HME Solutions, Inc. (Delaware, 100% by VITAS Hospice Services,
      L.L.C.)

      Hospice Care Incorporated (Delaware, 100% by VITAS Hospice Services,
      L.L.C.)

      Hospice, Inc. (Florida, 100% by VITAS Hospice Services, L.L.C.)

      VITAS Holdings Corporation (Delaware, 100% by VITAS Hospice Services,
      L.L.C.)