EXHIBIT 21

SUBSIDIARIES OF THE REGISTRANT

ICN Pharmaceuticals, Inc. is incorporated in the State of Delaware. The
following table shows the Company's subsidiaries as of December 31, 1999, the
percentage of their voting securities (including directors' qualifying shares)
then owned, directly or indirectly by the Company, and the jurisdiction under
which each subsidiary is incorporated. These subsidiaries are included in the
Company's Consolidated Financial Statements.

PERCENTAGE
OF VOTING
JURISDICTION SECURITIES OWNED
OF BY COMPANY
INCORPORATION OR SUBSIDIARY
-------------- -------------------

ICN Canada, Limited Canada 100
Alpha Pharmaceutical, Inc. Panama 100
ICN Farmaceutica, S.A. de C.V. Mexico 100
Laboratorios Grossman, S.A. Mexico 100
ICN Pharmaceuticals, Holland, B.V. Netherlands 100
ICN Biomedicals, Inc. Delaware 100
ICN Yugoslavia Yugoslavia 75 (a)
ICN Pharmaceuticals Germany GmbH Germany 100
ICN Pharmaceuticals Australasia Pty Ltd. Australia 100
ICN Pharmaceuticals Japan, K.K. Japan 100
ICN Biomedicals B.V. Netherlands 100
ICN Iberica S.A. Spain 100
ICN Pharmaceuticals, Ltd. UK 100
ICN Biomedicals, GmbH Germany 100
ICN Pharmaceuticals France S.A. France 100
ICN Biomedicals S.R.L. Italy 100
ICN Biomedicals N.V. Belgium 100
ICN Oktyabr Russia 95
ICN Polypharm Russia 96
ICN Leksredstva Russia 97
ICN Hungary Company, Ltd. Hungary 66
Fuzio-Pharma Rt. Hungary 97
ICN Polfa Rzeszow Poland 91
AO Tomsk Chemical Pharmaceutical Plant Russia 90
Marbiopharm Russia 93
Wuxi ICN Pharmaceuticals China 75
ICN Dutch Holdings B.V. Netherlands 100
ICN Czech Republic Czech Republic 100

(a) On February 6, 1999, the government of the Federal Republic of Yugoslavia
seized control of ICN Yugoslavia. This action, based on a decision reached
by the Ministry for Economic and Property Transformation on November 26,
1998, effectively reduced the Company's equity ownership of ICN Yugoslavia
from 75% to 35%. The Company has commenced litigation in the United States
District Court of the District of Columbia against the government of
Yugoslavia and related agencies to recover damages and obtain injunctive
relief.

* In accordance with the instructions of Item 601 of Regulation S-K, certain
subsidiaries are omitted from the foregoing table.