Exhibit 21.1


                    LIST OF SUBSIDIARIES OF THERASENSE, INC.

1.   TheraSense Canada, Inc., incorporated on December 3, 2001 as a wholly-owned
     Canadian subsidiary of Therasense, Inc.

2.   TheraSense UK Limited, incorporated on February 26, 2002 as a wholly-owned
     United Kingdom subsidiary of TheraSense, Inc.