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<TABLE>
SUBSIDIARIES OF THE REGISTRANT
<CAPTION>
SUBSIDIARY NAME STATE OF INCORPORATION % OWNED
--------------- ---------------------- -------
<S> <C> <C>
Associated Pharmacies, Inc. Arkansas 100%
VC Services, Inc. Minnesota 100%
Pharmaceutical Buyers, Inc. Arkansas 50%
Jaron, Inc. Florida 100%
D & K Receivables Corporation Delaware 100%
Jewett Drug Co. South Dakota 100%
Tykon, Inc. Wisconsin 100%
Southwest Computer Systems, Inc. Arkansas 100%
(inactive)
U.P.C., Inc. (Inactive) Minnesota 100%
</TABLE>
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