EXHIBIT 21

SUBSIDIARIES

Name	Jurisdiction of Incorporation
Patterson Dental Supply, Inc.	Minnesota
Direct Dental Supply Co.	Nevada
Patterson Dental Canada, Inc.	Canada
Webster Veterinary Supply, Inc.	Minnesota
PDC Funding Company, LLC	Minnesota
Patterson Technology Center, Inc.	Minnesota
Colwell Systems, Inc.	Minnesota
Webster Management LP	Minnesota
AbilityOne Products Corp.	Delaware
AbilityOne Corporation	Michigan
AM FAB, Inc,	Michigan
Tumble Forms, Inc.	New York
Midland Manufacturing Company, Inc.	South Carolina
Sammons Preston Canada, Inc.	Ontario
J.A. Preston Corporation	New York
AbilityOne Homecraft Limited	England & Wales
AbilityOne Kinetec S.A.	France
AOC Vertriebs GmbH	Germany
AbilityOne Limited	England & Wales