Exhibit 21

Invacare Corporation Subsidiaries

1.   1207273  Alberta  ULC,  an Alberta,  Canada  corporation  and wholly  owned
     subsidiary.

2.   2083806 Ontario Inc., an Ontario corporation and wholly owned subsidiary.

3.   6123449 Canada, Inc., a Canadian corporation and wholly owned subsidiary.

4.   Adaptive Switch  Laboratories,  Inc., a Texas  corporation and wholly owned
     subsidiary.

5.   Alber GmbH, Wurenlos, a Swiss corporation and wholly owned subsidiary.

6.   Altimate   Medical,   Inc.,  a  Minnesota   corporation  and  wholly  owned
     subsidiary.

7.   Aquatec GmbH, Isny, a German limited liability company.

8.   Aust Healthcare  Equipment PTY, an Australian  corporation and wholly owned
     subsidiary.

9.   Carroll  Healthcare  (USA)  Inc.,  a Nevada  corporation  and wholly  owned
     subsidiary.

10.  Carroll   Healthcare,   Inc.,  an  Ontario  corporation  and  wholly  owned
     subsidiary.

11.  Champion  Manufacturing  Inc.,  a Delaware  corporation  and  wholly  owned
     subsidiary.

12.  Dolomite AB, Gislaved, a Swedish corporation and wholly owned subsidiary.

13.  Dolomite  Holding AB,  Gislaved,  a Swedish  corporation  and wholly  owned
     subsidiary.

14.  Dynamic Controls, a New Zealand corporation and wholly owned subsidiary.

15.  Dynamic Europe Ltd, a U.K. corporation and wholly owned subsidiary.

16.  EC-Hong A/S, a Danish corporation and wholly owned subsidiary.

17.  Freedom Designs, Inc., a California corporation and wholly owned subsidiary

18.  Garden  City  Medical  Inc.,  a  Delaware   corporation  and  wholly  owned
     subsidiary.

19.  Healthtec  Products,   Inc.,  a  Missouri   corporation  and  wholly  owned
     subsidiary.

20.  Invacare AB, a Swedish corporation and wholly owned subsidiary.

21.  Invacare A/S, a Danish corporation and wholly owned subsidiary.

22.  Invacare AS, a Norwegian corporation and wholly owned subsidiary.

23.  INVCR  Australia Pty Limited,  an Australian  corporation  and wholly owned
     subsidiary.

24.  Invacare Bencraft, a U.K. corporation and wholly owned subsidiary.

25.  Invacare BV, a Netherlands corporation and wholly owned subsidiary.

26.  Invacare  Canada General  Partner Inc., a Canadian  corporation  and wholly
     owned subsidiary.

27.  Invacare  Canada  LP, an  Ontario,  Canada  partnership  and  wholly  owned
     subsidiary.

28.  Invacare  Canada  Holdings,  Inc., a Canadian  corporation and wholly owned
     subsidiary.


<page>
Invacare Corporation Subsidiaries--Continued

29.  Invacare Canadian Holdings,  Inc., a Delaware  corporation and wholly owned
     subsidiary.

30.  Invacare  Credit   Corporation,   an  Ohio  corporation  and  wholly  owned
     subsidiary.

31.  Invacare   (Deutschland)  GmbH,  a  German  corporation  and  wholly  owned
     subsidiary.

32.  Invacare  Florida  Corporation,  a Delaware  corporation  and wholly  owned
     subsidiary.

33.  Invacare Florida  Holdings,  LLC, a Florida limited  liability  company and
     wholly owned subsidiary.

34.  Invacare  France  Operations  SAS, A French  corporation  and wholly  owned
     subsidiary.

35.  Invacare  Germany  Holding  GmbH,  a German  corporation  and wholly  owned
     subsidiary

36.  Invacare GmbH and Co. KG, a German corporation and wholly owned subsidiary.

37.  Invacare Holding AB, a Swedish corporation and wholly owned subsidiary.

38.  Invacare Holding BV, a Netherlands corporation and wholly owned subsidiary.

39.  Invacare Holding Two AB, a Swedish corporation and wholly owned subsidiary.

40.  Invacare Holdings AS, a Norwegian corporation and wholly owned subsidiary.

41.  Invacare Holdings CV, a Netherlands wholly owned partnership subsidiary.

42.  Invacare  Holdings LLC, an Ohio limited  liability  corporation  and wholly
     owned subsidiary.

43.  INVCR Holdings NZ, a New Zealand corporation and wholly owned subsidiary.

44.  Invacare  Holdings  Two BV, a  Netherlands  corporation  and  wholly  owned
     subsidiary.

45.  Invacare  International  Corporation,  an Ohio corporation and wholly owned
     subsidiary.

46.  Invacare   International   SARL,  a  Swiss  corporation  and  wholly  owned
     subsidiary.

47.  Invacare UK Ltd., a U.K. corporation and wholly owned subsidiary.

48.  Invacare  Mauritius  Holdings,  a Republic of Mauritius  company and wholly
     owned subsidiary.

49.  Invacare MeccSan SrL, an Italian corporation and wholly owned subsidiary.

50.  Invacare Medical Equipment  (Kunshan) company,  Ltd., a Chinese company and
     wholly owned subsidiary.

51.  Invacare Medical Equipment  (Suzhou)  company,  Ltd., a Chinese company and
     wholly owned subsidiary.

52.  INVCR NZ, a New Zealand corporation and wholly owned subsidiary.

53.  Invacare NV, a Belgium corporation and wholly owned subsidiary.

54.  Invacare Poirier SAS, a French corporation and wholly owned subsidiary.

55.  Invacare Rea AB, a Swedish corporation and wholly owned subsidiary.

56.  Invacare Receivables  Corporation,  a Delaware corporation and wholly owned
     subsidiary.



<page>
Invacare Corporation Subsidiaries--Continued

57.  Invacare  Supply Group,  Inc.  (formerly  Suburban  Ostomy Supply  company,
     Inc.), a Massachusetts corporation and wholly owned subsidiary.

58.  Invacare  Trading  company,  Inc., a United States  Territory of the Virgin
     Islands corporation and wholly owned subsidiary.

59.  Invacare   Verwaltungs   GmbH,  a  German   corporation  and  wholly  owned
     subsidiary.

60.  Invacare  (Portugual)  - Sociedade  Industrial e Comercial  de  Ortopedia.,
     Lda., a Portugal company and wholly owned subsidiary.

61.  Invacare(Portugual) II - Material Ortopedico,  Lda., a Portugal company and
     wholly owned subsidiary.

62.  Invacare, S.A., a Spanish corporation and wholly owned subsidiary.

63.  Invamex  S.A.  de R.L.  de C.V.,  a Mexican  corporation  and wholly  owned
     subsidiary.

64.  Invatection  Insurance  company,  a Vermont  corporation  and wholly  owned
     subsidiary.

65.  INVCR Asia Ltd., a Hong Kong company and wholly owned subsidiary.

66.  Medbloc, Inc., a Delaware corporation and wholly owned subsidiary.

67.  Medical Support Systems  Holdings  Limited,  a U.K.  corporation and wholly
     owned subsidiary.

68.  Medical  Support  Systems  Limited,  a U.K.  corporation  and wholly  owned
     subsidiary

69.  Mobitec Mobilitatshilfen  Ges.m.b.H.,  Tiefgraben,  an Austrian corporation
     and wholly owned subsidiary.

70.  Mobitec  Rehab  AG,  Wurenlos,   a  Swiss   corporation  and  wholly  owned
     subsidiary.

71.  Mobitec  S.a.r.l.,  Venissieux,  a  French  corporation  and  wholly  owned
     subsidiary.

72.  Motion  Concepts,  Inc.,  an Ontario  corporation  and wholly owned limited
     subsidiary.

73.  Motion Concepts, L.P., an Ontario wholly owned limited partnership.

74.  MSS (Europe) Limited, a U.K. corporation and wholly owned subsidiary.

75.  MSS Care Direct Limited, a U.K. corporation and wholly owned subsidiary.

76.  Perpetual Motion Enterprises Inc., an Ontario  corporation and wholly owned
     subsidiary.

77.  Roller  Chair Pty.  Limited,  an  Australian  corporation  and wholly owned
     subsidiary.

78.  Scandinavian   Mobility  GmbH,  a  German   corporation  and  wholly  owned
     subsidiary.

79.  Scandinavian  Mobility  International  AS, a Danish  corporation and wholly
     owned subsidiary.

80.  Sci Des Hautes Roches, a French partnership and wholly owned subsidiary.

81.  The  Aftermarket  Group,  Inc.,  a Delaware  corporation  and wholly  owned
     subsidiary.

82.  Ulrich Alber GmbH, Albstadt, a German limited liability company.

Note,  "Wholly owned subsidiary" refers to indirect,  as well as direct,  wholly
owned subsidiaries.