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                                   EXHIBIT 21
                       SUBSIDIARIES OF CHEMED CORPORATION

         The following is a list of subsidiaries of the Company as of December 
31, 1996. Other subsidiaries which have been omitted from the list would not,
when considered in the aggregate, constitute a significant subsidiary. Each of
the companies is incorporated under the laws of the state following its name.
The percentage given for each company represents the percentage of voting
securities of such company owned by the Company or, where indicated,
subsidiaries of the Company as at December 31, 1996.

         All of the majority owned companies listed below are included in the 
consolidated financial statements as of December 31, 1996.

         Century Papers, Inc. (Texas, 100% by National Sanitary Supply
         Company)
         Elder Care Solutions, Inc. (Kentucky, 100% by Patient Care, Inc.)
         Jet Resource, Inc. (Delaware, 100%)
         National Home Care, Inc. (New York, 100% by Patient Care, Inc.)
         National Sanitary Supply Company (Delaware, 84%)
         National Sanitary Supply Development, Inc. (Delaware, 100% by
         National Sanitary Supply Company)
         Nurotoco of Massachusetts, Inc. (Massachusetts, 100% by Roto-Rooter
         Services Company)
         Nurotoco of New Jersey, Inc. (Delaware, 80% by Roto-Rooter Services
         Company)
         OCR Holding Company (Nevada, 100%)
         Omnia I, Inc. (Delaware, 100% by OCR Holding Company)
         The Omnia Corporation (Delaware, 100% by OCR Holding Company)
         OnCall Craftsmen, Inc. (Ohio, 100% by Roto-Rooter Services Company)
         Patient Care, Inc. (Delaware, 100% by Chemed Corporation)
         Patient Care Medical Services, Inc. (New Jersey, 100% by Patient
         Care, Inc.)
         Roto-Rooter Corporation (Iowa, 100% by Roto-Rooter, Inc.)
         Roto-Rooter Development Company (Delaware, 100% by Roto-Rooter
         Corporation)
         Roto-Rooter, Inc. (Delaware, 100% by Chemed Corporation)
         Roto-Rooter Management Company (Delaware, 100% by Roto-Rooter, Inc.)
         Roto-Rooter Services Company (Iowa, 100% by Roto-Rooter, Inc.)
         RR Plumbing Services Corporation (New York, 49% by Roto-Rooter
         Services Company; included within the consolidated financial
         statements as a consolidated subsidiary)
         Service America Network, Inc. (Florida, 100% by Service America
         Systems, Inc.)
         Service America Systems, Inc. (Florida, 70% by Roto-Rooter, Inc. and
         30% by Chemed)
         Tidi Products, Inc. (Delaware, 100% by OCR Holding Company)
         Unidisco, Inc. (Delaware, 100% by OCR Holding Company)