Exhibit 21

SUBSIDIARIES

NAME	JURISDICTION OF INCORPORATION
Patterson Dental Holdings, Inc.	Minnesota
Patterson Dental Supply, Inc.	Minnesota
Direct Dental Supply Co.	Nevada
Patterson Dental Canada Inc.	Canada
Patterson Technology Center, Inc.	Minnesota
Patterson Office Supplies, Inc.	Minnesota
Accu-Bite, Inc.	Michigan
Accu-Bite Dental Products Limited Liability Company	Michigan
Williamston Industrial Center, LLC	Michigan
Strategic Dental Marketing, Inc.	Michigan
PDC Funding Company, LLC	Minnesota
PDC Funding Company II, LLC	Minnesota
Webster Veterinary Supply, Inc.	Minnesota
Webster Management LP	Minnesota
Intra Corp.	Ohio
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
AbilityOne Homecraft Limited	England & Wales
AbilityOne Kinetec S.A.	France
AOC Vertriebs GmbH	Germany
AbilityOne Limited	England & Wales
Metro Medical, Inc.	Louisiana
Theraquip, Inc.	North Carolina
Patterson Logistics Services, Inc.	Minnesota
Advance Practice Systems LLC	Minnesota