The Cooper Companies, Inc. (COO) 10-K 2006 FY Annual report

Exhibit 21

SUBSIDIARIES OF

THE COOPER COMPANIES, INC.

A DELAWARE CORPORATION

NAME	JURISDICTION OF INCORPORATION
THE COOPER COMPANIES, INC.	Delaware
TCC Acquisition Corp.	Delaware
CooperVision, Inc.1	New York
CooperVision International Holding Company, LP2	England
CooperVision Canada Corp.	Canada
Ocular Sciences Caribbean Corp.	Cayman Islands
OS Cayman Corp.	Cayman Islands
Aspect Vision Holdings Limited	England-Wales
CooperVision Limited	England-Wales
Coopervision do Brasil Ltda	Brazil
CooperVision GmbH	Germany
CooperVision Distribution SPRL	Belgium
Coopervision Manufacturing Limited	England-Wales
Cooper Vision Italia srl	Italy
CooperVision Nederland BV	The Netherlands
CooperVision Japan, Inc.	Japan
Hydron Pty Limited	Australia
Ocular Sciences SAS	France
CooperVision S.A.S.	France
CooperSurgical, Inc.6	Delaware
CooperSurgical Acquisition Corp.	Delaware
Inlet Medical, Inc.	Minnesota
Lone Star Medical Products, Inc.	Texas
Cooper Captive Inc.	New York
CooperVision Technology LLC	Delaware

NOTE: Except as noted, each subsidiary is wholly-owned either by The Cooper Companies, Inc. or by the wholly-owned subsidiary under which it is indented in the list above.

1 CooperVision, Inc. is 80% owned by TCC Acquisition Corp. and 20% owned by The Cooper Companies, Inc.

2 CooperVision, Inc. general & limited partner and TCC Acquisition Corp. limited partner

6 CooperSurgical, Inc., 99.9% of the company is owned by The Cooper Companies, Inc. and the remaining .1% is owned by members of CooperSurgical’s Medical Advisory Board.