Exhibit 21 Subsidiaries of Guest Supply, Inc. ---------------------------------- Guest Supply, Inc. has the following subsidiaries: 1. Guest International, Ltd., an English corporation. 2. Guest Packaging, Inc., a New Jersey corporation. 3. Breckenridge-Remy Co., a Delaware corporation. 4. Guest International (Canada) Ltd., a Canadian corporation. 5. Guest International New Zealand Limited, a New Zealand corporation. 6. Guest Distribution Services, Inc., a Delaware corporation. 7. McDonald Contract Sales, a Canadian Corporation 8. Kapadia Enterprises, Inc., a California Corporation (merged into Breckenridge-Remy Co. in October 1999)