Exhibit 21.1


                          SUBSIDIARIES OF THE COMPANY



                                                                        JURISDICTION OF
NAME                                                                     INCORPORATION    PERCENT OWNED
- ---------------------------------------------------------------------   ---------------   -------------
                                                                                    
Merrill/New York Company.............................................      Minnesota           100%
Merrill Custom Communications, Inc. .................................      Minnesota           100%
Merrill/Magnus Publishing Corporation................................      Minnesota           100%
Merrill Corporation, Canada d/b/a Merrill Atwell Fleming.............       Ontario            100%
May Printing Company, Inc. ..........................................      Minnesota           100%