DVI RECEIVABLES CORP VIII
10-K, EX-21.1, 2000-09-26
ASSET-BACKED SECURITIES
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<PAGE>   1
                                                                    Exhibit 21.1


                         SUBSIDIARIES OF THE REGISTRANT

<TABLE>
<CAPTION>
        NAME                                       STATE OF INCORPORATION
<S>                                              <C>
DVI Receivables VIII, L.L.C.                              Delaware
DVI Receivables X, L.L.C.                                 Delaware
DVI Receivables XI, L.L.C.                                Delaware
</TABLE>





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