DVI RECEIVABLES CORP
10-K, EX-21.1, 2000-09-26
ASSET-BACKED SECURITIES
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<PAGE>   1

                                                                 Exhibit 21.1


                         SUBSIDIARIES OF THE REGISTRANT


<TABLE>
<CAPTION>
        NAME                                       STATE OF INCORPORATION
<S>                                             <C>
DVI Business Trust 1998-2                                   Delaware
</TABLE>



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