EXHIBIT 21



                         SUBSIDIARIES OF THE REGISTRANT



     There is no parent of the Company.  The following is a listing of the
significant subsidiaries of the Company.

 
 
                                                         Jurisdiction of
                                                           Organization
                                                         ---------------
                                                       

  Armor All Products Corporation......................      Delaware
  McKesson Water Products Company.....................      California
  Millbrook Distribution Services Co. ................      Indiana
  Medis Health and Pharmaceutical Services Inc. ......      Canada
 


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