Form: S-4

Registration of securities issued in business combination transactions

February 4, 1997

S-4: Registration of securities issued in business combination transactions

Published on February 4, 1997



EXHIBIT 21

LIST OF SUBSIDIARIES

OMEGA HEALTHCARE INVESTORS, INC.



JURISDICTION OF
NAMES INCORPORATION
----- ---------------

Bayside Street, Inc. ....................................... Maryland
OHI (Kansas), Inc. ......................................... Kansas
OHI (Illinois), Inc. ....................................... Illinois
OHI (Florida), Inc. ........................................ Florida
OHI (Clemmons), Inc. ....................................... North Carolina
OHI (Greensboro), Inc. ..................................... North Carolina
Sterling Acquisition Corp. ................................. Kentucky
Sterling Acquisition Corp. II............................... Kentucky
OS Leasing.................................................. Kentucky
Omega (UK) Limited.......................................... London, England
Delta Investors I, LLC...................................... Maryland
Delta Investors II, LLC..................................... Maryland
Jefferson Clark, Inc........................................ Maryland
OHI (Iowa), Inc............................................. Iowa