Exhibit 21 ---------- SUBSIDIARIES OF REGISTRANT -------------------------- The registrant is Alco Standard Corporation, an Ohio corporation, which has no parent. The following sets forth information with respect to Alco's subsidiaries as of November 15, 1994. State or other % Voting jurisdiction of Securities incorporation Subsidiary Owned (by whom) or organization - ---------- --------------- --------------- Alco Realty, Inc. (ARI) 100% Alco Delaware Alco Canada Realty, Inc. 100% ARI Canada 375347 British Columbia Ltd. 100% ARI Canada The Alco Standard Foundation 100% Alco Pennsylvania Alco-Texas Realty, Inc. 100% Alco Texas Chesterbrook Insurance Limited 100% Alco Bermuda MDR Corporation (MDR) 100% Alco Delaware AOP Brands, Inc. 100% MDR Delaware AOP, Inc. (AOP) 100% MDR Delaware Alco Business Machines, Inc. 100% AOP Delaware Alco Capital Resource Canada Ltd. 100% AOP Canada Alco Capital Resource, Inc. 100% AOP Georgia Alco Office Products (UK) Plc (AOPUK) 100% AOP England Erskine House Group PLC (EHGPLC) 100% AOPUK England Erskine Holdings, Inc. (EHI) 100% AOP Delaware Advanced Image Systems, Inc. 100% EHI Delaware Ameritech Equipment, Inc. 100% EHI Delaware Copytex Corporation 100% EHI Delaware Edgemont Sales Co., Inc. 100% EHI Delaware Mirex Corporation of Texas 100% EHI Delaware Omi of California, Inc. 100% EHI Delaware University Copy Systems, Inc. 100% EHI Delaware Zeno Systems of Colorado, Inc. 100% EHI Delaware Zeno Systems of Georgia, Inc. 100% EHI Delaware Zeno Systems of Houston, Inc. 100% EHI Delaware Allegheny Business Machines, Inc. 100% AOP Delaware American Business Machines, Inc. 100% AOP Ohio American Business Machines, Inc. 100% AOP Oregon Associated Business Products, Inc. 80% AOP, 20% EHI Idaho Badger Business Products 100% AOP Delaware Benndorf-Verster Limited 100% AOP Canada Business Systems of Arizona, Inc. 100% AOP Delaware Business Machines Center, Inc. (NSL) 100% AOP New Mexico Calgary Copier, Ltd. 100% AOP Canada Copier Consultants, Inc. 100% AOP North Carolina State or other % Voting jurisdiction of Securities incorporation Subsidiary Owned (by Whom) or organization - ---------- --------------- --------------- Copy Corporation 100% AOP Kentucky Copy Corporation of Canada Limited (CCC) 100% AOP Canada Lion Business Machines, Ltd. 100% CCC Canada Copy Data Group, Inc. 100% AOP Delaware Copyline Corporation (Copy) 100% AOP California Advanced Image Systems, Inc. 100% Copy California Copy-Van, Incorporated 100% AOP Delaware D.C. Hey Company, Inc. 100% AOP Minnesota Halifax Office Products Limited 100% AOP Canada Hovinga Business Systems, Inc. 100% AOP Michigan Innovative Office Systems, Inc. (IOS) 100% AOP Texas Innovative Office Systems-Louisiana (IOSL) 100% IOS South Carolina O'Brien Business Equipment, Inc. 100% AOP Ohio Office Products, Inc. (OP) 100% AOP Delaware Office Group, Inc. (OG) 100% AOP Delaware Omni Business Systems, Inc. 80% AOP, 20% EHI Florida Southern Copy Machines, Inc. 100% AOP Delaware Standard Office Systems of Sacramento, Inc. 100% AOP Delaware Modern Office Machines, Inc. (MOM) 100% BPL South Carolina TNL Financial, Inc. 100% AOP Delaware Taft Locke Companies 100% AOP Delaware The T. Talbott Bond Company 100% AOP Maryland Taylor-Made Office Systems, Inc. 100% AOP California J. L. Teel Company, Inc. 100% AOP Delaware Texas Copy Systems, Inc. 100% AOP Delaware Uni-Copy Corporation of North Carolina 100% AOP Delaware Unitech, Inc., of Mississippi 100% AOP Mississippi University Copy Systems of Hawaii, Inc. 100% AOP Hawaii Western Business Resources, Inc. 100% AOP South Dakota Worcester Business Machines, Inc. 100% AOP Massachusetts Xtec Office Systems, Inc. 80% AOP, 20% EHI Pennsylvania - 2 - State or other jurisdiction of % Voting Securities incorporation or Subsidiary Owned (by whom) organization - ---------- ------------------- ---------------- Alco Standard Acquisition Capital Corporation 100% MDR Delaware Alco Standard Ltd. 100% MDR Delaware Alco Standard Petroleum Corporation 100% MDR Delaware Alco Venture Capital Company 100% MDR Delaware Office Automation, Inc. (OAI) 100% Alco Kansas Unisource Holdings, Inc. (Unisource Hold) 100% MDR Delaware Unisource Worldwide, Inc. (UWI) 100% Unisource Hold Delaware Central Products Company-Linden 100% UWI Delaware Dygert/FCF, Inc. 100% UWI New York Paper Corporation of North America (PCNA) 100% UWI Delaware 3813 Holdings, Ltd. 100% PCNA Canada Unisource Canada, Inc. 100% PCNA Canada Unisource Brands, Inc. 100% UWI Delaware Unisource International, Inc. 100% UWI Delaware Unisource Sales Corporation 100% UWI Delaware Partners Securities Company 100% Alco Delaware TDFC Corporation 100% AFG Delaware Upshur Coals Corporation 100% Alco West Virginia