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                                                                   EXHIBIT 21.1

                   SUBSIDIARIES OF BIRMAN MANAGED CARE, INC.
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      SUBSIDIARY                                   STATE OF INCORPORATION
      ----------                                   ----------------------
 

 
Birman and Associates, Inc.                              Tennessee

BMC Health Plans, Inc.                                   Tennessee

Hughes and Associates, Inc.                              Tennessee

MMMC, Inc.                                               Mississippi