Form: 10-K405

Annual report [Sections 13 and 15(d), S-K Item 405]

March 28, 1997

EXHIBIT 21

Published on March 28, 1997





EXHIBIT 21

List of Subsidiaries

of

Rollins, Inc.



The following list sets forth subsidiaries of Rollins, Inc.
Each corporation whose name is indented is a wholly-owned subsidiary of the
corporation next above which is not indented.


Name State/Country of
---- Incorporation
----------------

Orkin Exterminating Company, Inc. Delaware

Orkin Systems, Inc. Delaware
Dettelbach Pesticide Corporation Georgia
Kinro Advertising Company Delaware
Orkin Expansion, Inc. Delaware
Orkin S.A. de C.V. Mexico
Orkin International, Inc. Delaware
Orkin Canada, Inc. Canada
Orkin (Bahamas) Limited Bahamas

Rollins Continental, Inc. New York

Rollins Expansion, Inc. Delaware

Rollins Supply, Inc. Delaware

Red Diamond Insurance Co. Vermont