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EXHIBIT 21--SUBSIDIARIES OF THE REGISTRANT
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<CAPTION>
Percent State of
Owned Incorporation
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<S> <C> <C>
Children's Comprehensive Services of California, Inc. 100% California
d/b/a Advocate Schools
CCS/Altacare of Arkansas, Inc. 100% Arkansas
CCS/Bay County, Inc. 100% Florida
CCS/Gulf Pines, Inc. 100% Texas
CCS/Lansing, Inc. 100% Michigan
d/b/a Rivendell Center for Behavioral Health
CCS of Montana, Inc. 100% Montana
CCS/Rivendell of Arkansas, Inc. 100% Arkansas
CCS/Rivendell of Kentucky, Inc. 100% Kentucky
CCS/Salt Lake City, Inc. 100% Utah
d/b/a Copper Hills Youth Center
Ventures Healthcare of Gainesville, Inc. 100% Tennessee
Chad Youth Enhancement Center, Inc. 100% Tennessee
CCS/Meadow Pines, Inc. 100% Texas
American Clinical Schools, Inc. 100% Delaware
Tennessee Clinical Schools, Inc. 100% Tennessee
d/b/a Hermitage Hall
Alabama Clinical Schools, Inc. 100% Alabama
Pennsylvania Clinical Schools, Inc. 100% Pennsylvania
Somerset, Inc. 100% California
CCS of Hawaii, Inc. 100% Hawaii
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