CHOICEONE FINANCIAL SERVICES INC
10KSB, 2000-03-30
STATE COMMERCIAL BANKS
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EXHIBIT 21

SUBSIDIARIES OF THE SMALL BUSINESS ISSUER



The following lists the subsidiaries of the Registrant and the state or jurisdiction of incorporation.

  Name and Address of Subsidiary
Incorporated
 
       
1. ChoiceOne Bank
Michigan
 
  109 East Division    
  Sparta, Michigan 49345    
       
2. ChoiceOne Insurance Agencies, Inc. *
Michigan
 
  109 East Division    
  Sparta, Michigan 49345    
       
3. ChoiceOne Travel, Inc. *
Michigan
 
  3527 Alpine Avenue NW    
  Walker, Michigan 49544    
       
4. West Shore Computer Services, Inc. **
Michigan
 
  111 North Main Street    
  Scottville, Michigan 49454    

__________________________

* These are wholly owned subsidiaries of ChoiceOne Bank.
   
** ChoiceOne Bank owns a 20% interest in West Shore Computer Services, Inc.











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