WRP CORP
10-K, EX-21, 2000-09-28
DRUGS, PROPRIETARIES & DRUGGISTS' SUNDRIES
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<PAGE>   1



                                                                      EXHIBIT 21



<TABLE>
<CAPTION>
                                                                             NAME UNDER WHICH
NAME                                   STATE OF INCORPORATION            SUBSIDIARY DOES BUSINESS
----                                   ----------------------            ------------------------
<S>                                    <C>                         <C>
American Health Products Corporation           Texas               American Health Products Corporation

AHPC, Inc.                                    Oklahoma             AHPC, Inc.

PT WRP Buana Multicorpora                    Indonesia             PT WRP Buana Multicorpora
</TABLE>



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