Exhibit 21 LIST OF SUBSIDIARIES STATE OR OTHER JURISDICTION OF INCORPORATION OR NAME (1) ORGANIZATION - -------- ---------------- Hanger Prosthetics & Orthotics, Inc. Delaware Southern Prosthetic Supply, Inc. Georgia Seattle Orthopedic Group, Inc. Delaware OPNET, Inc. Nevada Hanger Europe, N.V. Belgium Eugene Teufel & Son Orthotics & Prosthetics, Inc. Pennsylvania HPO Acquisition Corp. Delaware NovaCare Orthotics & Prosthetics, Inc. Delaware Advanced Orthopedic Technologies, Inc. Nevada Advanced Orthopedic Technologies, Inc. New York NovaCare Orthotics & Prosthetics Holdings, Inc. Delaware NovaCare Orthotics & Prosthetics West, Inc. California NovaCare Orthotics & Prosthetics East, Inc. Delaware Advanced Orthopedic Technologies (Clayton), Inc. New Jersey Advanced Orthopedic Technologies (Lett), Inc. West Virginia Advanced Orthopedic Technologies (New Jersey), Inc. New Jersey Advanced Orthopedic Technologies (New Mexico), Inc. New Mexico Advanced Orthopedic Technologies (New York), Inc. New York Advanced Orthopedic Technologies (OTI), Inc. New York Advanced Orthopedic Technologies (Parmeco), Inc. West Virginia Advanced Orthopedic Technologies (SFV), Inc. California Advanced Orthopedic Technologies (Virginia), Inc. Virginia Advanced Orthopedic Technologies (West Virginia), Inc. West Virginia Advanced Orthopedic Technologies Management Corp. New York AD Craig Company California Advance Orthotics, Inc. Texas Advanced Orthopedic Systems, Inc. California Advanced Orthotics and Prosthetics, Inc. Washington Artificial Limb and Brace Center Arizona Central Valley Prosthetics & Orthotics, Inc. California Certified Orthopedic Appliance Co., Inc. Arizona Fresno Orthopedic Company California High Desert Institute of Prosthetics and Orthotics California McFarlen & Associates, Inc. Texas Professional Orthotics and Prosthetics, Inc. New Mexico Professional Orthotics and Prosthetics, Inc. of Santa Fe New Mexico Progressive Orthopedic California Robin-Aids Prosthetics, Inc. California Salem Orthopedic & Prosthetic, Inc. Oregon San Joaquin Orthopedic, Inc. California Texoma Health Care Center, Inc. Texas Tucson Limb & Brace, Inc. Arizona American Rehabilitation Systems, Inc. Georgia Atlanta Prosthetics, Inc. Georgia Bowman-Shelton Orthopedic Service, Incorporated Oklahoma Cahill Orthopedic Laboratory, Inc. New York Dale Clark Prosthetics, Inc. Iowa E.A. Warnick-Pomeroy Co., Inc. Pennsylvania Frank J. Malone & Son, Inc. Pennsylvania J.E. Hanger, Incorporated Missouri Kroll's, Inc. Minnesota McKinney Prosthetics/Orthotics, Inc. Illinois Meadowbrook Orthopedics, Inc. Michigan Medical Arts O&P Services, Inc. Wisconsin Northland Regional Orthotic and Prosthetic Center, Inc. Minnesota LIST OF SUBSIDIARIES (CONTINUED) STATE OR OTHER JURISDICTION OF INCORPORATION OR NAME (1) ORGANIZATION - -------- ---------------- Opus Care, Inc. Illinois Ortho East, Inc. Massachusetts Ortho-Fab Laboratories, Inc. Illinois Orthopedic Appliances, Inc. Iowa Orthopedic Rehabilitative Services, Ltd. Illinois Orthotic & Prosthetic Rehabilitation Technologies, Inc. Florida Orthotic Specialists, Inc. Michigan Orthotic and Prosthetic Associates, Inc. Massachusetts Physical Restoration Laboratories, Inc. Illinois Prosthetics-Orthotics Associates, Inc. Illinois Protech Orthotic and Prosthetic Center, Inc. Illinois Rehabilitation Fabrication, Inc. Massachusetts Reid Medical System, Inc. Florida Southern Illinois Prosthetic & Orthotic of Missouri, Ltd. Missouri Southern Illinois Prosthetic & Orthotic, Ltd. Illinois T.D. Rehab Systems, Inc. New Jersey University Orthotic & Prosthetic Consultants, Ltd. Pennsylvania Mica Corporation Washington - -------- (1) All subsidiaries are 100%-owned, except for Hanger Europe, N.V. which is 60%-owned.