EXHIBIT 21



                         SUBSIDIARIES OF THE REGISTRANT

    There is no parent of the Company. The following is a listing of the
significant subsidiaries of the Company, or if indented, subsidiaries of the
Company under which they are listed:



                                                           JURISDICTION OF
                                                             ORGANIZATION
                                                           ---------------
                                                        
McKesson Medical Surgical, Inc.                              Virginia
McKesson Information Solutions LLC                           Delaware