EXHIBIT 21

                            List of Subsidiaries
  
  The subsidiaries of the Registrant and their respective jurisdictions are as
  follows:
  
  SUBSIDIARY                               JURISDICTION
  ----------                               -------------

  VH Holdings Inc.                         Manitoba (Canada)

  Vita Health Company (1985) Ltd.          Manitoba (Canada)

  64804 Manitoba Ltd.                      Manitoba (Canada)

  Westcan Pharmaceuticals Ltd.             Manitoba (Canada)