EXHIBIT 22 SUBSIDIARIES OF BAUSCH & LOMB INCORPORATED As of December 30, 1995 									 Jurisdiction Under Name									 Which Organized 									 Bausch & Lomb AG	 						Switzerland Bausch & Lomb (Australia) Pty. Ltd.			 Australia B.L.J. Company Ltd.							 Japan Bausch & Lomb BV							 Netherlands Bausch & Lomb (Bermuda) Limited				 Bermuda Bausch & Lomb Bermuda Finance Limited			 Bermuda Bausch & Lomb Canada, Inc.					 Canada Charles River Laboratories, Inc.				 Delaware BL Industria Otica, Ltda.				 	Brazil Bausch & Lomb China, Inc.					 Delaware Bausch & Lomb Colombia, S.A.					 Colombia Bausch & Lomb Danmark A/S					 Denmark Bausch & Lomb Espana, S.A.					 Spain Bausch & Lomb Finance S.A.					 Switzerland Oy Bausch & Lomb Finland AB				 	Finland Bausch & Lomb Foundation, Inc.				 New York Bausch & Lomb France, S.A.					 France Bausch & Lomb Fribourg S.A.					 Switzerland Bausch & Lomb GmbH							 Austria Bausch & Lomb Holdings BV					 Netherlands Bausch & Lomb (Hong Kong) Limited				 Hong Kong Bausch & Lomb-Lord, Co. (Hong Kong) Limited		 Hong Kong Bausch & Lomb (Ireland)						 Ireland Bausch & Lomb India Limited					 India Bausch & Lomb IOM/SpA						 Italy Bausch & Lomb Korea, Inc.					 Korea Bausch & Lomb Lamex, Inc.					 Delaware Bausch & Lomb (Malaysia) Sdn. Bhd.				 Malaysia Dr. Mann Pharma							 Germany Dahlberg, Inc.								 Minnesota Bausch & Lomb New Zealand, Ltd.				 New Zealand Bausch & Lomb Norge A/S						 Norway Operadora de Contactologia S.A. de C.V.			 Mexico Outlook Eyewear Company					 	Delaware Bausch & Lomb Opticare, Inc.					 New York Bausch & Lomb Oral Care Division, Inc.			 Georgia Bausch & Lomb Pharmaceuticals, Inc.			 Delaware Polymer Technology Corporation				 New York Bausch & Lomb Puerto Rico, Inc.				 Puerto Rico Bausch & Lomb Realty Corporation				 New York Revo, Inc.								 Delaware Bausch & Lomb (Singapore) Private Ltd.	 		 Singapore Steri-Oss Inc.								 California Bausch & Lomb Svenska AB					 	Sweden Bausch & Lomb Taiwan Limited					 Taiwan Bausch & Lomb Turkey					 	Turkey Bausch & Lomb U.K. Limited					 England Bausch & Lomb Venezuela C.A.					 Venezuela Cornealent Waicon do Brasil Industria e Comercio, Ltda.							 Brazil Wilmington Partners L.P.						 Massachusetts Windmill Investors							 Netherlands