SUBSIDIARIES OF BECTON DICKINSON

Published on December 16, 1997



Exhibit 21
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SUBSIDIARIES OF BECTON, DICKINSON AND COMPANY
---------------------------------------------



State of Percentage
Jurisdiction of Voting
of Securities
Name of Subsidiary Incorporation Owned
- ------------------ ------------- -----

1751 Hancock Street Company California 100%(1)
228 Coshocton, Inc. Nevada 100%
Alchem, Inc. Massachusetts 100%(1)
American Agar and Chemical Company California 100%(1)
B-D (Cambridge, U.K.) Ltd. United Kingdom 100%(1)
Bauer & Black, Inc. Delaware 100%
BBL Realty, Inc. Maryland 100%(1)
BD Holding S. de R.L. de C.V. Mexico 100%(1)
Becton, Dickinson A.G. Switzerland 100%(1)
Becton, Dickinson Aktiebolag Sweden 100%(1)
Becton, Dickinson and Company, Ltd. Ireland 100%
Becton, Dickinson B.V. Netherlands 100%
Becton, Dickinson de Mexico, S.A. de C.V. Mexico 100%(1)
Becton, Dickinson France, S.A. France 100%
Becton, Dickinson Warenvertriebs Ges.m.b.H. Austria 100%(1)
Becton, Dickinson GmbH Germany 100%(1)
Becton, Dickinson Industrias Cirurgicas, S.A. Brazil 100%(1)
Becton, Dickinson Italia S.p.A. Italy 100%(1)
Becton, Dickinson U.K. Limited United Kingdom 100%(1)
Becton, Dickinson U.K. Holdings Limited United Kingdom 100%(1)
Becton, Dickinson (Royston) Limited United Kingdom 100%(1)
Becton Dickinson, S.A. Spain 100%(1)
Becton Dickinson (Mauritius) Limited Mauritius 100%(1)
Becton Dickinson (Pty) Ltd. South Africa 100%(1)
Becton Dickinson (Thailand) Limited Thailand 100%(1)
Becton Dickinson AcuteCare, Inc. Massachusetts 100%(1)
Becton Dickinson AcuteCare Holdings, Inc. Delaware 100%
Becton Dickinson Asia Limited Hong Kong 100%(1)
Becton Dickinson Asia Pacific Limited British Virgin Islands 100%
Becton Dickinson Benelux N.V. Belgium 100%(1)
Becton Dickinson Canada Inc. Canada 100%(1)
Becton Dickinson Cellular Imaging Systems B.V. Netherlands 100%(1)
Becton Dickinson Czechia s.r.o. Czech Republic 100%(1)
Becton Dickinson de Colombia Ltda. Colombia 100%(1)
Becton Dickinson del Uruguay S.A. Uruguay 100%(1)
Becton Dickinson Diagnostics Inc. Delaware 100%
Becton Dickinson Distribution Center N.V. Belgium 100%(1)
Becton Dickinson Enterprises Incorporated New Jersey 100%(1)
Becton Dickinson Foreign Sales Corporation Barbados 100%(1)
Becton Dickinson Hellas S.A. Greece 100%(1)




Becton Dickinson Hungary Kft. Hungary 100%(1)
Becton Dickinson India Pvt. Ltd. India 100%(1)
Becton Dickinson Infusion Therapy Systems Inc.,
S.A. de C.V. Mexico 100%(1)
Becton Dickinson Infusion Therapy Systems Inc. Delaware 100%
Becton Dickinson Insulin Syringe, Ltd. Cayman Islands 100%(1)
Becton Dickinson Ithalat Ihracat Ltd. Sirketi Turkey 100%(1)
Becton Dickinson Korea, Inc. Korea 100%
Becton Dickinson Medical (S) Pte Ltd. Singapore 100%(1)
Becton Dickinson Medical Devices Co. Ltd.,Suzhou P.R.C. 90%
Becton Dickinson Medical Products Pte. Ltd. Singapore 100%
Becton Dickinson Monoclonal Center, Inc. Delaware 100%
Becton Dickinson New Zealand New Zealand 100%(1)
Becton Dickinson O.Y. Finland 100%(1)
Becton Dickinson Overseas Services Ltd. Nevada 100%
Becton Dickinson Pen Limited Ireland 100%
Becton Dickinson Penel Limited Cayman Islands 100%(1)
Becton Dickinson Philippines, Inc. Philippines 100%(1)
Becton Dickinson Polska Ltd. Sp. z.o.o. Poland 100%(1)
Becton Dickinson Pty. Ltd. Australia 100%(1)
Becton Dickinson Sdn.Bhd. Malaysia 100%(1)
Becton Dickinson Venezuela, C.A Venezuela 100%(1)
Becton Dickinson Worldwide, Inc. Delaware 100%
Bedins Ltd. Bermuda 100%(1)
Belvedere, Inc. New Hampshire 100%(1)
Benex Ltd. Ireland 100%
Beta - Lab Limited United Kingdom 100%(1)
BMS Realty, Inc. Maryland 100%(1)
Cascade Medical Leasing, Inc. Oregon 100%(1)
Cell Analysis Systems, Inc. Illinois 100%
Collaborative Biomedical Products, Inc. Delaware 100%
Controladora S. de R.L. de C.V Mexico 100%(1)
D.H. Farms Company Michigan 100%(1)
D.L.D., Ltd. Bermuda 100%(1)
D.L.D. Company Delaware 100%(1)
Dantor S.A. Uruguay 100%(1)
Difco Laboratories GmbH Germany 100%(1)
Difco Laboratories Incorporated Michigan 100%
Difco Laboratories Incorporated U.S. Virgin Islands 100%(1)
Difco Laboratories Incorporated Wisconsin 100%(1)
Difco Laboratories Limited United Kingdom 100%(1)
Difco Microbiology Systems, Inc. Michigan 100%(1)
Digestive Ferments Company Michigan 100%(1)
DWS, Inc. Oregon 100%
EPV S.A. de C.V. Mexico 100%(1)
JLI Leasing, Inc. Maryland 100%(1)
Johnston Ferguson Vestal, Inc. Maryland 100%
Johnston Laboratories, Inc. Maryland 100%
Laboratorios Difco,Ltda. Brazil 60%(1)
Lee Laboratories Inc. Georgia 100%(1)
Med-Safe Systems, Inc. California 100%




MICROPETTE, Inc. Delaware 100%
Nippon Becton Dickinson Company, Ltd. Japan 100%(1)
Pasco Laboratories Inc. Colorado 100%(1)
PharMingen California 100%
PharMingen Canada Inc. Canada 100%(1)
PharMingen Deutschland GmbH Germany 100%(1)
PharMingen SPC California 100%(1)
Phase Medical, Inc. California 100%(1)
Promedicor de Mexico, S.A. de C.V. Mexico 100%(1)
Rindanor BD Sociodad Anomina Uruguay Uruguay 100%(1)
Southeastern Animal Resources, Inc. Georgia 100%(1)
Visitek Limited United Kingdom 100%(1)

(1) owned by a wholly-owned subsidiary of Becton, Dickinson and Company.