EXHIBIT (21)
 
SUBSIDIARIES OF THE REGISTRANT
 
As of February 1, 2000
 
       Jurisdiction in
Which Incorporated

Subsidiaries     

     
Heller Capital Management, Inc.      Delaware
Heller Financial Leasing, Inc.      Delaware
Heller International Group, Inc.      Delaware
Heller Holding France, S.A.      France
Factofrance Heller, S.A.      France
 
             The names of all other subsidiaries of the Company are omitted because such unnamed subsidiaries, considered in the aggregate as a single subsidiary, would not constitute a Significant Subsidiary as defined by the SEC.