EXHIBIT 21



                                  PLC SYSTEMS INC.
                                          
                             SUBSIDIARIES OF REGISTRANT


1.)  PLC Medical Systems, Inc., a Delaware Corporation

2.)  PLC Sistemas Medicos Internacionais Lda, a Madeira Corporation

3.)  PLC Sistemas Medicos Internacionais GmbH, a German Corporation 

4.)  PLC Medical Systems France SARL, a French Corporation

5.)  PLC Medical Systems AG, a Swiss Corporation

6.)  PLC Medical Systems Asia/Pacific Pte Ltd, a Singapore Corporation

7.)  PLC Medical Systems Australia Pty Ltd, an Australian Corporation