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.