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.



STATE OF
NAMES INCORPORATION
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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