EXHIBIT 21

                         SUBSIDIARIES OF THE REGISTRANT

All of the Company's subsidiaries are wholly owned by the registrant or a
subsidiary of the registrant:

Vermont Pure Springs, Inc. ("Springs") - incorporated in the State of Delaware.

Crystal Rock Spring Water Company ("Crystal Rock") - incorporated in the State
of Connecticut.

Excelsior Springs Water Company, Inc. - incorporated in the State of New York
and wholly owned by the Company's subsidiary, Springs.

Adirondack Coffee Services, Inc. - incorporated in the State of New York and
wholly owned by the Company's subsidiary, Springs.

Crystal-Waterville, Inc. - incorporated in the State of Connecticut and wholly
owned by the Company's subsidiary, Crystal Rock.