STEROIDOGENESIS INHIBITORS INTERNATIONAL INC
SB-2, EX-21, 2000-12-20
BUSINESS SERVICES, NEC
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                                   EXHIBIT 21

                              LIST OF SUBSIDIARIES

A.  Steroidogenesis  Inhibitors,  Inc., a Nevada  corporation with its principal
place of business in Las Vegas, Nevada.

B.  Samaritan  Pharmaceuticals,  Inc., a Nevada  corporation  with its principal
place of business in Las Vegas, Nevada.




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