MINNESOTA CORN PROCESSORS LLC
10-K405, EX-21, 2000-06-28
FOOD AND KINDRED PRODUCTS
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                                                                      EXHIBIT 21
                        LIST OF SIGNIFICANT SUBSIDIARIES

         Minnesota Corn Processors, LLC currently has no subsidiaries.

         Minnesota Corn Processors, the Minnesota cooperative, has one
subsidiary, Liquid Sugars, Inc., which is incorporated in California. The
Subsidiary is wholly-owned by Minnesota Corn Processors. In connection with the
conversion, Liquid Sugars, Inc. will become a subsidiary of Minnesota Corn
Processors, LLC.



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