EXHIBIT 21
                                        
                                 SUBSIDIARIES


     NAME                                     JURISDICTION OF INCORPORATION
     ----                                     -----------------------------
     
     Patterson Dental Supply, Inc.              Minnesota
     
     Direct Dental Supply Co.                   Nevada
     
     Patterson Dental Canada, Inc.              Canada
     
     Canadian Dental Supply Ltd.                British Columbia, Canada
     
     Canadian Dental Supply (Alta) Ltd          Alberta, Canada
     
     Canadian Dental Supply (Ontario) Ltd.      Ontario, Canada