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.