Exhibit 21

ATS Medical, Inc.
List of Subsidiaries

ATS Medical France, SARL, a French corporation

ATS Medical Gmbh, a German corporation

ATS Medical Export Gmbh, an Austrian corporation

ATS Medical Belgium SPRL, a Belgian corporation

3F Therapeutics, Inc., a California corporation
(acquired by ATS Medical, Inc. on September 29, 2006)

ATS Acquisition Corp., a Minnesota corporation

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