<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>2
<FILENAME>exh21_13382.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>
                                                                      EXHIBIT 21
                                                                      ----------









                      Subsidiaries of Lifeway Foods, Inc.:

                       LFI Enterprises, Inc. - 100% owned

                      Subsidiary of LFI Enterprises, Inc.:

                     Lifeway Foods Canada, LLC - 100% owned
</TEXT>
</DOCUMENT>
