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                                                                     Exhibit 21

                                SUBSIDIARY LIST

ALABAMA

1.     Humana Health Plan of Alabama, Inc.

ALASKA

1.     Humana Health Plan of Alaska, Inc.

ARKANSAS

1.     Humana Health Plan of Arkansas, Inc.

CALIFORNIA

1.     Humana Medical Plan of California, Inc.

DELAWARE

1.     Health Value Management, Inc.
2.     Humana Compensation Management Source, Inc.
3.     Humana Enterprises, Inc.
4.     Humana HealthChicago, Inc. - Doing Business As:
                  a.    HC Services (IL)
5.     Humana Inc. - Doing Business As:
                  a.    H.A.C. Inc.
6.     Humana Military Healthcare Services, Inc. - Doing Business As:
                  a.    Humana Military Health Services, Inc. (IL)
7.     Humrealty, Inc.
8.     Managed Prescription Services, Inc.
9.     MedBenefixx, Inc.

FLORIDA

1.     Humana Health Insurance Company of Florida, Inc.
2.     Humana Health Plan of Florida, Inc.
3.     Humana Medical Plan, Inc. - Doing Business As:
                  a.      Advanced Orthopaedics
                  b.      Apopka Health Care
                  c.      Atlantic Family Practice
                  d.      Casselberry Health Care
                  e.      Coastal Pediatrics
                  f.      Community Medical Associates
                  g.      Daytona Gastroenterology





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                  h.       Deland Family Health Care
                  i.       Edgewood Health Care
                  j.       Flagler Family Practice
                  k.       Internal Medicine of Daytona Beach
                  l.       Palm Coast Family Health Care
                  m.       Professional Dermatology
                  n.       Rosemont Health Care
                  o.       South Broward Neurosurgical Associates
                  p.       Suncoast Medical Associates
                  q.       Water's Edge Medical Center

GEORGIA

1.     Humana Health Plan of Georgia, Inc.

ILLINOIS

1.     Humana HealthChicago Insurance Company

KANSAS

1.     Prime Health of Kansas, Inc.

KENTUCKY

1.     HMPK, Inc.
2.     HPLAN, Inc.
3.     Humana Broadway Corp.
4.     Humana Health Plan, Inc. - Doing Business As:
                  a.      Bluegrass Family Practice
                  b.      Central Kentucky Family Practice
                  c.      Franklin Medical Center
                  d.      Humana MedFirst
                  e.      Humana Michael Reese HMO Plan (IL & IN)
5.     Humana Insurance Agency, Inc.
6.     Humco, Inc. - Doing Business As:
                  a.      Eagle Creek Medical Plaza
                  b.      Humana Hospital - Lexington

LOUISIANA

1.     Humana Health Plan of Louisiana, Inc.





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MARYLAND

1.      Humana Health Plan of Maryland, Inc.
2.      Randmark, Inc.

MICHIGAN

1.      Humana Health Plan of Michigan, Inc.

MISSOURI

1.      Humana Kansas City, Inc. - Doing Business As:
                a.    Humana Prime Health Plan
2.      Humana Insurance Company - Doing Business As:
                a.    Managed Prescription Services (MO)
                b.    Managed Prescription Services, Inc. (NJ)
3.      Prime Health Management Services, Inc.
4.      Prime Benefits Systems, Inc.

NEVADA

1.      Humana Health Insurance of Nevada, Inc.

NORTH CAROLINA

1.      Humana Health Plan of North Carolina, Inc.

OHIO

1.      Humana Health Plan of Ohio, Inc.

PENNSYLVANIA

1.      Humana Health Plan of Pennsylvania, Inc.

TEXAS

1.      Humana Health Plan of Texas, Inc. - Doing Business As:

                a.       Humana Health Plan of Corpus Christi
                b.       Humana Health Plan of Dallas
                c.       Humana Health Plan of Houston
                d.       Humana Health Plan of San Antonio
                e.       Humana Regional Service Center
                f.       MedCentre Plaza Health Center
                g.       Perrin Oaks Health Center
                h.       Val Verde Health Center
                i.       West Lakes Health Center





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2.       Prescription Benefits, Inc.

UTAH

1.       Humana Health Plan of Utah, Inc.

VERMONT

1.       Managed Care Indemnity, Inc. - Doing Business As:
                a.    Witherspoon Parking Garage (KY)

VIRGINIA

1.       Humana Group Health Plan, Inc.

WASHINGTON

1.       Humana Health Plan of Washington, Inc.





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