Exhibit 21 EXHIBIT 21 SUBSIDIARIES OF REGISTRANT -------------------------- The registrant is IKON Office Solutions, Inc., an Ohio corporation, which has no parent. The following sets forth information with respect to IKON's subsidiaries as of December 15, 1997. State or other jurisdiction of %Voting Securities Incorporation or Subsidiary Owned (by whom) organization - ---------- ------------------ ---------------- Alco Office Products Group, Inc. (AOP) 100% IKON United Kingdom IKON Office Solutions Group PLC 100% AOP United Kingdom IKON Office Solutions Europe PLC 100% AOP United Kingdom Microgen Demand Publishing 100% AOP United Kingdom Alco Standard Acquisition Capital Company 100% IKON Delaware Alco Venture Capital Company 100% IKON Delaware Chesterbrook Insurance Ltd. 100% IKON Bermuda Depot Internacional S.A., Inc. 100% IKON Florida IKON Baja (US) Corporation (IBC) 100% IKON Delaware IKON Baja, S.A., De C.V. 100% IBC Mexico IKON Brands, Inc. 100% IKON Delaware IKON Capital, Inc. (ICI) 100% IKON Delaware IKON Funding, Inc. 100% ICI Delaware IKON Denmark 100% IKON Denmark Ikon, Inc. 100% IKON Delaware IKON North America, Inc. (INA) 100% IKON Delaware IKON de Mexico, S.A. de C.V. (IDM) 99% INA, 1% IKON Mexico IKON Servicos, S.A. de C.V. (IS) 99% IDM, 1% INA Mexico IKON Copiroyal, S.A. de C.V. 99% IDM, 1% IS Mexico IKON Inmuebles 99% IDM, 1% IS Mexico IKON Office Solutions Foundation, Inc. 100% IKON Delaware IKON Office Solutions Holding GmbH (IOSH) 100% IOSE Germany Hans Bode Kopiervertriebsgeraete 100% IOSE Germany B&W Bueromaschinen-Vertriebs GmbH 100% IOSE Germany IKON Office Solutions GmbH Frankfurt 100% IOSH Germany IKON Office Solutions GmbH (Weisbaden) 100% IOSH Germany IKON Office Solutions GmbH (Leasing) 100% IOSH Germany IKON Office Solutions GmbH, Leipzig 100% IOSH Germany IKON Office Solutions Australia Pty. Ltd. 100% INA Australia IKON Office Solutions Sudquest S.A. (IOSS) 100% IOSF France IKON Office Solutions STR S.A. 100% IOSS France STR Adour S.A. IKON Office Solutions, Inc. 100% IOSS France Bureau-Tech Repro LR 100% IOSF France SOMEREP S.A. (SSA) 100% IOSF France SOMEREP 30 100% SSA France SOMEREP 34 100% SSA France IMPACT (IMP) 100% IOSF France IRIS 100% IMP France Occasion Bureautique 100% IMP France Page -2- State or other jurisdiction of Incorporation %Voting Securities or Subsidiary Owned (by whom) organization - ---------- ------------------ --------------- IKON Office Solutions, Inc./IKON Solutions De 100% IKON Canada Bureau, Inc. (IKON-CAN) 143215 Canada, Inc. (143215) 100% IKON-CAN Canada CGS Microtechnologies 100% 143215 Canada 1254406 Ontario, Ltd. 100% IKON-CAN Canada 1254407 Ontario, Ltd. (1254407) 100% IKON-CAN Canada Connections Plus Systems, Ltd. 100% 1254407 Canada Alco Dublin Limited 100% IKON-CAN Canada Craig Technologies, Inc. 100% IKON-CAN Canada IKON Capital, Inc. 100% IKON-CAN Canada Proterm Data Systems, Ltd. 100% IKON-CAN Canada Proterm Toronto, Inc. (PTI) 100% IKON-CAN Canada Sysinct, Inc. 100% PTI Canada IKON Realty, Inc. 100% IKON Delaware Image Systems Solutions, Inc. 100% IKON Wyoming MDR Management Corporation 100% IKON Delaware Office Group, Inc. 100% IKON Delaware Office Products, Inc. 100% IKON Delaware Office World Trade, Inc. 100% IKON Delaware Partners Securities, Inc. 100% IKON Pennsylvania Pimeau B.V. (PBV) 100% INA France IKON Office Solutions (Holding) France (IOSF) 100% PBV France Bureautique Systemes S.A. 100% IOSF France Bureautique & Systemes Technologies S.A. 100% IOSF France Buro 3 100% IOSF France Buro 68 100% IOSF France Guillaume Bureautique 100% IOSF France 3D Communications, Inc. (3D) 100% IKON Utah 3D Communications of Colorado L.L.C. 100% 3D Utah BCS Integration, Inc. 100% IKON Utah Carlson Group, Inc. 100% IKON North Carolina ColourComp Corporation 100% IKON Arizona Command Services Corporation 100% IKON New York Connectivity, Inc. 100% IKON Oregon The Computer Group, Inc. 100% IKON South Carolina Executive Automation Consultants, Inc. 100% IKON Kansas IKON Office Solutions Technology Services, Inc. 100% IKON Delaware Innerset, Inc. (INN) 100% IKON Delaware Fourth Wave Technologies, Inc. 100% INN Michigan Winson Olson Co. 100% INN California Integra Technology International, Inc. (ITI) 100% IKON New York Integra Techsoft Ltd. 100% ITI India Jened Enterprises, Inc. 100% IKON Arizona Kenwood Associates, Inc. 100% IKON Illinois Micro Information Services, Inc. 100% IKON Wisconsin Mon-Wal, Inc. (dba The Waldec Group) 100% IKON Florida [THIS PAGE INTENTIONALLY LEFT BLANK] Page -3- State or other jurisdiction of %Voting Securities Incorporation or Subsidiary Owned (by whom) organization - ---------- ------------------ ---------------- Nova Information Systems, Inc. 100% IKON Delaware OA Solutions, Inc. 100% IKON New York PERCOMCO, Inc. 100% IKON Indiana Professional Computing, Inc. 100% IKON California Real World Systems, Inc. 100% IKON Pennsylvania Riverbend Group, Inc. 100% IKON Virginia Strategy Group, Inc. 100% IKON Pennsylvania Sunrise Computer Systems, Inc. 100% IKON Ohio Universal Networks, Inc. 100% IKON Illinois Valinor Inc. 100% IKON Massachusetts Virtual Networks, Inc. 100% IKON California