10-K: Annual report pursuant to Section 13 and 15(d)

EXHIBIT 21

LIST OF SUBSIDIARIES

OMEGA HEALTHCARE INVESTORS, INC.

Jurisdiction of
Names Incorporation
----- --------------
Bayside Street, Inc. ............ Maryland
Bayside Street II, Inc. ......... Maryland
Delta Investors I, LLC. ......... Maryland
Delta Investors II, LLC ......... Maryland
Jefferson Clark, Inc. ........... Maryland
NRS Ventures, LLC ............... Kentucky
OHI (Clemmons), Inc. ............ North Carolina
OHI (Connecticut), Inc. ......... Connecticut
OHI (Florida), Inc. ............. Florida
OHI (Greensboro), Inc. .......... North Carolina
OHI (Illinois), Inc. ............ Illinois
OHI (Indiana), Inc. ............. Indiana
OHI (Iowa), Inc. ................ Iowa
OHI (Kansas), Inc. .............. Kansas
OHI of Kentucky, Inc. ........... Maryland
OHI of Texas, Inc. .............. Maryland
OHIMA, Inc. ..................... Massachusetts
Omega (Kansas), Inc. ............ Kansas
Omega TRS I, Inc. ............... Maryland
OS Leasing ...................... Kentucky
Sterling Acquisition Corp. ...... Kentucky
Sterling Acquisition Corp.II .... Kentucky