Form: 10-K405

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

March 31, 1997

10-K405: Annual report [Sections 13 and 15(d), S-K Item 405]

Published on March 31, 1997



NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)

OMEGA HEALTHCARE INVESTORS, INC.

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