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, or if indented, subsidiaries of the
Company under which they are listed:

 
 


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

                                                         
  McKesson Water Products Company......................     California
  Medis Health and Pharmaceutical Services Inc.........      Canada
  General Medical Inc..................................     Delaware
    GM Holdings, Inc...................................     Delaware
      McKesson General Medical Corp....................      Virginia
 


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