EXHIBIT 21

Forest Laboratories, Inc.

List of Subsidiaries

Subsidiary	Jurisdiction of Incorporation
Cerexa, Inc.	Delaware
Cerexa UK Ltd.	United Kingdom
Commack Properties, Inc.	Delaware
FL Cincinnati I, Inc.	Delaware
FL Holding CV	Netherlands
FLI International LLC	Delaware
Forest Acquisition Corp.	Delaware
Forest Deutsche	Germany
Forest Finance B.V.	Netherlands
Forest Healthcare B.V.	Netherlands
Forest Laboratories Canada, Inc.	Canada
Forest Laboratories Holdings Limited	Republic of Ireland
Forest Laboratories Ireland Ltd.	Republic of Ireland
Forest Laboratories UK Ltd.	United Kingdom
Forest Nederland	Netherland
Forest Osterreich	Austria
Forest Pharmaceuticals, Inc.	Delaware
Forest Pharmaceutical Puerto Rico	Puerto Rico
Forest Research Institute, Inc.	Delaware
Forest Switzerland	Switzerland
Forest Tosara Ltd.	Republic of Ireland
FRXC Company, Inc.	Delaware
Dogwood Acquisition Corp	Delaware
Inwood Laboratories, Inc.	New York
Magnolia Acquisition Corp.	Delaware
Pharmax Healthcare Ltd.	United Kingdom
Pharmax Holding Ltd.	United Kingdom
Tosara Exports Ltd.	Republic of Ireland