ALLOU HEALTH & BEAUTY CARE INC
10-K/A, EX-21, 2000-07-19
DRUGS, PROPRIETARIES & DRUGGISTS' SUNDRIES
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                              MATERIAL SUBSIDIARIES
                              ---------------------
<TABLE>
<CAPTION>


Name                                        State of Incorporation             % Owned
----                                        ----------------------             -------
<S>                                                                              <C>
(i)      M. Sobol, Inc.                             New York                     100%

(ii)     Allou Distributors, Inc.                   New York                     100%

(iii)    Allou Personal Care Corporation            New York                     100%

(iv)     Direct Fragrances, Inc.                    New York                     100%
</TABLE>



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