LIGHTTOUCH VEIN & LASER INC
10SB12G/A, EX-21, 2000-06-12
OFFICES & CLINICS OF DOCTORS OF MEDICINE
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                         SUBSIDIARIES OF THE REGISTRANT

The subsidiaries of LightTouch Vein & Laser, Inc. are as follows:

1.       LightTouch Vein & Laser, Inc., an Ohio corporation, which does business
         under that name

2.       LightTouch Vein & Laser of South Carolina, Inc., a South Carolina
         corporation, which does business under that name.


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