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 18, 1998. State or other jurisdiction of % Voting Securities Incorporation or Subsidiary Owned (by whom) organization - ---------- -------------- ------------ Alco Office Products Group, Inc. (AOPG). 100% IKON Delaware & U.K. Alco Venture Capital Company 100% IKON Delaware Chesterbrook Insurance Limited 100% IKON Bermuda IKON Capital, Inc. (Canada) 100% IKON Canada IKON Denmark (ID) 100% IKON Denmark IKON Document Solutions Ltd (Ireland) 100% IKON Ireland IKON, Inc. 100% IKON Delaware IKON North America, Inc. (IKNA) 100% IKON Delaware IKON de Mexico, S.A. de C.V. (IDM) 49.99% IKNA/.01% IKON Mexico IKON Servicios, S.A. de C.V. (IS) 49.99% IDM/.01% IKNA Mexico IKON Copiroyal, S.A. de C.V. 49.99% IDM/.01% IS Mexico IKON Inmuebles 49.99% IDM/.01% IS Mexico IKON Office Solutions Australia Pty Ltd 100% IKNA Australia IKON Office Solutions, Inc. (Canada) (IOS-Canada) 100% IKNA Canada IKON Office Solutions Dublin Limited 100% IOS-Canada Ireland IKON Office Solutions Technology Services, Inc. (Canada) 100% IOS-Canada Canada Pimeau B.V. 100% IKON France IKON Office Solutions (Holding) France (IOSHF) 78% IKON / 22% PIMEAU France IKON Office Solutions S.A. (IOSSA) 100% IOSHF France IKON Document Service S.A. 100% IOSSA France IKON Total Document Services S.A. 100% IOSSA France IKON Office Solutions Foundation, Inc. 100% IKON Pennsylvania IKON Office Solutions Group PLC (IOSG) 100% IKON England IKON Office Solutions Europe PLC (IOSE) 100% IOSG England IKON Office Solutions PLC (IOSPLC) 100% IOSE England IKON Capital PLC 100% IOSPLC England Kafevend Group PLC 100% IOSPLC England Image Systems Solutions LTD 100% IOSPLC England Rockliff Computers LTD 100% IOSPLC England IKON Office Solutions Holding GmbH (IOSH) 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 GmbH (Hamburg) 100% IOSH Germany IKON Office Solutions Technology Services, Inc. 100% IKON Delaware IKON Office Solutions West, Inc. 100% IKON Delaware IKON Realty, Inc. 100% IKON Delaware Integra Technology International, Inc. (INTEGRA) 100% IKON Arizona Integra Techsoft Ltd. 100% INTEGRA India Valinor Inc. 100% IKON Massachusetts IOS Capital, Inc.(IOSC) 100% IKON Delaware IKON Funding, Inc. 100% IOSC Delaware MDR Management Corporation 100% IKON Delaware Office Group, Inc. 100% IOSHC Delaware Office Products, Inc. 100% IOSHC Delaware Partners Securities Company 100% IKON Delaware Upshur Coals Corporation 100% IKON West Virginia