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)