Exhibit 21
Subsidiaries of DrugMax.com, Inc.
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LIST OF SUBSIDIARIES
<TABLE>
<CAPTION>
State or Jurisdiction of Type of Percent
Subsidiary or Partnership Incorporation or Organization Interest * Owned
------------------------- ----------------------------- -------- -----
<S> <C> <C> <C>
Valley Drug Company Ohio C 100%
Discount Rx Louisiana C 100%
Desktop Media Group, Inc. Florida C 100%
Desktop Ventures, Inc. Texas C 100%
VetMall, Inc. Florida C 70%
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</TABLE>
* C= Corporation, LLC= Limited Liability Company, LP= Limited Partnership
Interest, GP= General Partnership Interest.