Exhibit 21

Listing of the TLC Vision Corporation Subsidiaries


Name		State/Province of Incorporation/Organization
American Eye Instruments, Inc.		OR
Del Val ASC, LLC		DE
Delaware Valley Vision Assoc. Group Practice, LLC		PA
Eastern Oregon Regional Surgery Center, LLC		OR
Eau Claire Refractive, LLC		DE
Kirkwood Surgery Center LLC		MO
Laser Eye Care of Ventura, LLC		DE
Laser Eye Care of California, LLC		DE
Laser Eye Surgery, Inc.		UT
Laser Vision Center of Edina LLC		MN
Laser Vision Centers, Inc.		DE
LECC Berg Feinfeld Eye Centers, LLC		CA
LVCI California, LLC		DE
Memphis Refractive, LLC		DE
OccuLogix Canada Corp		DE
OccuLogix Holdings, Inc.		DE
OccuLogix, Inc.		DE
OccuLogix LLC		DE
Ogden Refractive LLC		DE
OR Partners, Inc.		DE
OR Providers, Inc.		OH
Pacific Hills Surgery Center, Inc.		CA
Pheresys Therapeutics Corporation		DE
Philadelphia Vision Associates Group Practice, LLC		PA
Providence Refractive LLC		DE
Rheo Clinic, Inc.		CANADA
Robins Iowa Refractive, LLC		DE
San Jose Refractive LLC		DE
Sightpath Medical Inc. (formerly MSS, Inc.)		MN
Smile Source LP		TX
Smile Source Management L.L.C.		TX
Smile Source Marketing Inc.		TX
Southeast Medical, Inc.		LA
Southern Ophthalmics, Inc.		SC
Surgical Services of Michigan, L.L.C.		MI
TLC Capital Corporation		DE
TLC Florida Eye Laser Center LLC		DE
TLC Laser Eye Care of La Jolla LLC		DE
TLC Laser Eye Centers (ATAC) LLC		DE
TLC Laser Eye Centers (Refractive I) Inc.		DE
TLC Management (Delaware Valley), LLC		DE
TLC Management Services Inc.		DE
TLC Michigan L.L.C.		MI
TLC Michigan Investments, LLC		MI
TLC Midwest Eye Laser Center, Inc.		IL
TLC Northwest Ohio LLC		OH
TLC Oklahoma Doctors L.L.C.		OK
TLC Personnel Services LLC		MI
TLC The Laser Center (Annapolis) Inc.		MD


Name		State/Province of Incorporation/Organization
TLC The Laser Center (Baltimore Management) LLC		MD
TLC The Laser Center (Baltimore) Inc.		MD
TLC The Laser Center (Boca Raton) Limited Partnership		FL
TLC The Laser Center (Carolina) Inc.		NC
TLC The Laser Center (Connecticut) L.L.C.		CT
TLC The Laser Center (Indiana) Inc.		IN
TLC The Laser Center (Indiana) LLC		IN
TLC The Laser Center (Institute) Inc.		DE
TLC The Laser Center (Moncton) Inc.		CANADA – ONTARIO
TLC The Laser Center (Northeast) Inc.		MD
TLC The Laser Center (Pittsburgh) L.L.C.		PA
TLC The Laser Center (Tri-Cities) Inc.		TN
TLC VC, LLC		DE
TLC Vision (USA) Corporation		DE
TLC Vision Source, Inc.		TX
TLC Whitten Laser Eye Associates LLC		DE
TruVision, Inc.		UT
TruVision Contacts, Inc.		UT
TruVision Provider Online Services, Inc.		UT
Valley Laser Eye Center LLC		ND
Vision Corporation		CANADA – ONTARIO
Vision Source LP		TX
Vision Source Management LLC		TX
Vision Source Marketing, Inc.		TX
Vision Source Laser Clinic LP		TX
Vision Source Canada LP		TX
Vision Source Canada Marketing Inc.		TX
N2itive Marketing LLC		TX

TLC VISION CORP 10-K