EXHIBIT 21

                           SUBSIDIARIES OF REGISTRANT



                                                                      STATE OF INCORPORATION
SUBSIDIARY                                                                OR ORGANIZATION
- ----------                                                            ----------------------
                                                                   
Health Data Services, Inc.*                                                     Ohio

IIH, LLC                                                                        Delaware

Imonics Corporation                                                             Georgia

Knowledgeable Healthcare Solutions, Inc.*                                       Alabama

Patient Account Management Services, Inc.*                                      Ohio

Per-Se Transaction Services, Inc.*                                              Indiana

PST Products, Inc.*                                                             California

PST Services, Inc.*                                                             Georgia


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*        Each of these subsidiaries also does business under the name
         "Per-Se Technologies."