Exhibit 21.1

Subsidiaries of the Registrant

     The following table sets forth, at June 30, 2007, the Registrant’s subsidiaries and their respective jurisdictions of incorporation. The Registrant owns directly or indirectly 100% of the voting securities of each of the subsidiaries listed below.

Continucare Managed Care, Inc.	Florida
Continucare Medical Management, Inc.	Florida
Continucare Payment Corporation	Florida
Continucare Physician Practice Management, Inc.	Florida
Sunset Harbor Home Health, Inc.	Florida
Continucare Clinics, Inc.	Florida
Continucare MSO, Inc.	Florida
Continucare MDHC, LLC	Florida
CNU Blue 2, LLC	Florida