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EXHIBIT 21

SUBSIDIARIES OF HANGER ORTHOPEDIC GROUP, INC.

        Each of the subsidiaries in the following list is a wholly-owned subsidiary of Hanger Orthopedic Group, Inc., unless otherwise indicated below:

Name		State/Country of Incorporation
Hanger Prosthetics & Orthotics, Inc.		Delaware
Southern Prosthetic Supply, Inc.		Georgia
OPNET, Inc.		Nevada
Hanger Europe, N.V.(1)		Belgium
Innovative Neurotronics, Inc.		Delaware
Linkia, LLC(2)		Maryland
Dosteon Solutions, LLC		Maryland
The following are wholly-owned subsidiaries of Hanger Prosthetics & Orthotics, Inc.
	Eugene Teufel & Son Orthotics & Prosthetics, Inc.	Pennsylvania
	HPO, Inc.(3)	Delaware
	ABI Orthotic/Prosthetic Laboratories, Ltd.(2)	Ohio
	Greater Chesapeake Orthotics & Prosthetics, Inc.	Delaware
	Rehab Designs of America Corporation	Delaware
	Rehab Designs of Colorado, Inc.	Colorado
	Rehab Designs of Wisconsin, Inc.	Kansas
	Certified Orthotic & Prosthetic Associates, Inc.	Missouri
	The Brace Shop Prosthetic Orthotic Centers, Inc.	Ohio
	Temple Medical, Inc.(3)	Mississippi
	MHC Prosthetics, LLC(2)(3)	Maryland
	Orthotic-Prosthetic Center, Inc.(3)	Florida
	Specialized Prosthetics and Orthotic Technologies, Inc.(3)	Utah
	Colorado Professional Medical, Inc.	Colorado
	Advanced Prosthetics of America, Inc.	Florida
	Orthopedic Rehabilitation Products, Ltd.	Colorado
	Science of Post Operative Recovery and Treatment, LLC(2)(6)	Colorado
The following are wholly-owned subsidiaries of HPO, Inc.(3)
	Hanger Prosthetics and Orthotics West, Inc.(5)	California
	Hanger Prosthetics & Orthotics East, Inc.(5)	Delaware
The following are wholly-owned subsidiaries of Hanger Prosthetics and Orthotics West, Inc.(5)
	NWPO Associates, Inc.	Washington
	Advanced Bio-Mechanics, Inc.	California
	Laurence's Orthotics & Prosthetics, Inc.	California
	Shasta Orthotic Prosthetic Service, Inc.	California
	Conner Brace Co., Inc.	Texas
	Elite Care, Incorporated.	Arizona
	Fortitude Medical Specialists, Inc.(4)	Arizona

(1)

Hanger Orthopedic Group, Inc. owns 60% of Hanger Europe, N.V., a Belgian limited liability company.

(2)

Limited Liability Company

(3)

These entities were merged into Hanger Prosthetics & Orthotics, Inc. effective December 31, 2008.

(4)

This entity was merged into Hanger Prosthetics and Orthotics West, Inc. effective December 31, 2008.

(5)

These entities are wholly-owned subsidiaries of Hanger Prosthetics & Orthotics, Inc. effective December 31, 2008.

(6)

Hanger Prosthetics & Orthotics, Inc. owns 50% of Science of Post Operative Recovery and Treatment, LLC and Orthopedic Rehabilitation Products, Ltd., a wholly-owned subsidiary of Hanger Prosthetics & Orthotics, Inc., owns the remaining 50% of Science of Post Operative Recovery and Treatment, LLC.

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EXHIBIT 21