EXHIBIT 21.1  LIST OF SUBSIDIARIES

Langer, Inc., a Delaware corporation, owns 100% of the outstanding capital stock
of each of the following corporations:

     1.   Langer (UK) Limited, a United Kingdom limited company (formerly known
             as The Langer Biomechanics Group (UK) Limited).

     2.   Langer Distribution Services, Inc., a Delaware corporation (formerly
             known as GoodFoot Acquisition Co.).

     3.   Langer Canada Inc., a New Brunswick (Canada) corporation.

          Langer Canada Inc., owns 100% of the outstanding capital stock
             of Bi-Op Laboratories Inc., a Quebec (Canada) corporation.