SUBSIDIARES OF THE REGISTRANT EXHIBIT 21 NEOGEN CORPORATION AND SUBSIDIARIES May 31, 1998 PERCENTAGE OWNED STATE BY NEOGEN INCORPORATED CORPORATION ------------ ----------- Neogen Research Corporation II Michigan 90% Neogen Research Corporation IV Michigan 100% Ideal Instruments, Inc. Michigan 100% AMPCOR Diagnostics, Inc. Michigan 100% All of the subsidiaries listed above are included in the consolidated financial statements of Neogen Corporation.