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                                                                      EXHIBIT 21

                             List of Subsidiaries


   
Integrated Produce Systems, Inc., a Pennsylvania corporation
IPS Produce, Inc., a Pennsylvania corporation
Pure Produce, Inc., a Massachusetts corporation
Respire Films, Inc., a Pennsylvania corporation
Crystal Specialty Films, Inc., an Illinois corporation
NewCorn Co LLC, a Delaware limited liability company
EPL Technologies (Europe) Limited, an English company
EPL Flexible Packaging Limited, an English company
Bakery Packaging Services Limited, an English company
BPS Produce Packaging Limited, an English company
Integrated Produce System Limited, an English company
EPL Technologies S.L., a Spanish company
Fabbri Artes Graficas Valencia S.A., a Spanish company 
California Microbiological Consulting, Inc., a California corporation