<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>16
<FILENAME>l05867aexv21.txt
<DESCRIPTION>EX-21
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                                   EXHIBIT 21
                        SUBSIDIARIES OF ROTO-ROOTER, INC.

         The following is a list of subsidiaries of the Company as of December
31, 2003:Other subsidiaries which have been omitted from the list would not,
when considered in the aggregate, constitute a significant subsidiary. Each of
the companies is incorporated under the laws of the state following its name.
The percentage given for each company represents the percentage of voting
securities of such company owned by the Company or, where indicated,
subsidiaries of the Company as of December 31, 2003.

         All of the majority owned companies listed below are included in the
consolidated financial statements as of December 31, 2003.

         CCR of Ohio, Inc. (Delaware, 100%)
         Comfort Care Holdings Co. (Nevada, 100%)
         Complete Plumbing Services, Inc. (New York, 49% by Roto-Rooter Services
         Company; included within the consolidated financial statements as a
         consolidated subsidiary)
         Consolidated HVAC, Inc. (Ohio, 100% by Roto-Rooter Services Company)
         Jet Resource, Inc. (Delaware, 100%)
         Marlin Merger Corp. (Delaware, 100% by Comfort Care Holdings Co.)
         Nurotoco of Massachusetts, Inc. (Massachusetts, 100% by Roto-Rooter
         Services Company)
         Nurotoco of New Jersey, Inc. (Delaware, 80% by Roto-Rooter Services
         Company)
         Roto-Rooter Canada, Ltd. (BritishColumbia, 100% by Roto-Rooter Services
         Company)
         Roto-Rooter Corporation (Iowa, 100% by Roto-Rooter Management Company)
         Roto-Rooter Development Company (Delaware, 100% by Roto-Rooter
         Corporation)
         Roto-Rooter Management Company (Delaware, 100% by Roto-Rooter, Inc.)
         Roto-Rooter Services Company (Iowa, 100% by Roto-Rooter Management
         Company)
         RR Plumbing Services Corporation (New York, 49% by Roto-Rooter
         Management Company; included within the consolidated financial
         statements as a consolidated subsidiary)
         R.R. UK, Inc. (Delaware, 100% by Roto-Rooter Management Company)
         Service America Network, Inc. (Florida, 100%)


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