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
Patterson Office Supplies, Inc.	Minnesota
Webster Management LP	Minnesota
Patterson Medical Holdings, Inc.	Delaware
Patterson Medical Supply, Inc.	Minnesota
AO Liquidation, Inc.	Michigan
Tumble Forms, Inc.	New York
Midland Manufacturing Company, Inc.	South Carolina
Sammons Preston Canada, Inc.	Ontario
Medco Supply Company, Inc.	New York
Intra Corp.	Ohio
AbilityOne Homecraft Limited	England & Wales
AbilityOne Kinetec S.A.	France
AOC Vertriebs GmbH	Germany
AbilityOne Limited	England & Wales
Patterson Logistics Services, Inc.	Minnesota
Accu-Bite, Inc.	Michigan
Accu-Bite Dental Products Limited Liability Company	Michigan
Williamston Industrial Center, LLC	Michigan
Strategic Dental Marketing, Inc.	Michigan