<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>10
<FILENAME>exhibit21.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>
                                                                      Exhibit 21


Subsidiaries of Regent Assisted Living, Inc.
--------------------------------------------

As of December 31, 2001, the Company has six subsidiaries. The subsidiaries and
the Company's respective ownership percentages of the issued and outstanding
common stock are as follows:

                                                  Percentage
         Subsidiary                               Ownership
         ----------                               ----------
         RAL, Inc.                                     100 %

         RAL/Bakersfield, Inc.                         100 %

         RAL/Vacaville, Inc.                           100 %

         RAL/Elk Grove, Inc.                           100 %

         RAL/Santa Cruz, Inc.                          100 %

         RAL/Clovis, Inc.                              100 %


</TEXT>
</DOCUMENT>