EXHIBIT 21.1

SUBSIDIARIES OF THE COMPANY

Name	State of  Incorporation	Names Under Which Subsidiary Does Business
Rush Truck Centers of Alabama, Inc.	Delaware	Rush Truck Center, Mobile
		Rush Peterbilt Truck Center, Mobile
Rush Truck Centers of Arizona, Inc.	Delaware	Rush Truck Center, Flagstaff
		Rush Peterbilt Truck Center, Flagstaff
		Rush Truck Center, Phoenix
		Rush Peterbilt Truck Center, Phoenix
		Rush Truck Center, Phoenix East
		Rush Peterbilt Truck Center, Phoenix East
		Rush Truck Center, Tucson
		Rush Peterbilt Truck Center, Tucson
		Rush Truck Center, Yuma
		Rush Peterbilt Truck Center, Yuma
Rush Truck Centers of Arkansas, Inc.	Delaware	Rush Truck Center, Jonesboro
		Rush Truck Center, Lowell
		Rush Isuzu Trucks, Springdale
		Rush Truck Center, North Little Rock
		Rush Truck Center, Pine Bluff
		Rush Truck Center, Russellville
Rush Medium Duty Truck Centers of California, Inc.	Delaware	Rush Truck Center, Ceres
Rush Truck Centers of California, Inc.	Delaware	Rush Truck Center, Fontana
		Rush Peterbilt Truck Center, Fontana
		Rush Truck Center, Fontana Collision Center
		Rush Medium Duty Truck Center, Fontana
		Rush Peterbilt Medium Duty Truck Center, Fontana
		Rush Isuzu Trucks, Fontana
		Rush Towing Systems, Fontana
		Rush Truck Center, Fontana Used Trucks
		Rush Truck Center, Fontana Vocational Service
		Rush Truck Center, Long Beach
		Rush Peterbilt Truck Center, Long Beach
		Rush Peterbilt Truck Center, Pico Rivera
		Rush Truck Center, Pico Rivera
		Rush Peterbilt Truck Center, Los Angeles
		Rush Truck Center, Los Angeles
		Rush Truck Center, San Diego
		Rush Peterbilt Truck Center, San Diego
		Rush Truck Center, Sylmar
		Rush Peterbilt Truck Center, Sylmar
		Rush Truck Center, Victorville
		Rush Peterbilt Truck Center, Victorville
		Rush Truck Center, Whittier
		Rush Isuzu Trucks, Whittier
		Rush Peterbilt Truck Center, Whittier
Rush Medium Duty Truck Centers of Colorado, Inc.	Delaware	Rush Medium Duty Truck Center, Denver
		Rush Medium Duty Ford Trucks, Denver
		Rush Medium Duty Truck Center, Denver

Rush Truck Centers of Colorado, Inc.	Delaware	Rush Truck Center, Colorado Springs
		Rush Peterbilt Truck Center, Colorado Springs
		Rush Truck Center, Denver
		Rush Peterbilt Truck Center, Denver
		Rush Isuzu Trucks, Denver
		Rush Truck Center, Greeley
		Rush Peterbilt Truck Center, Greeley
		Rush Truck Center, Pueblo
		Rush Peterbilt Truck Center, Pueblo
Rush Truck Centers of Florida, Inc.	Delaware	House of Trucks, Miami
		Rush Truck Center, Haines City
		Rush Peterbilt Truck Center, Haines City
		Rush Truck Center, Jacksonville
		Rush Peterbilt Truck Center, Jacksonville
		Rush Truck Center, Jacksonville East
		Rush Peterbilt Truck Center, Jacksonville East
		Rush Truck Center, Lake City
		Rush Peterbilt Truck Center, Lake City
		Rush Truck Center, Miami
		Rush Truck Center, Orlando
		Rush Peterbilt Truck Center, Orlando
		Rush Isuzu Trucks, Orlando
		Rush Isuzu Truck Center, Orlando
		Rush Truck Center, Orlando Light & Medium Duty
		Rush Truck Center, Orlando North
		Rush Isuzu Trucks, Orlando North
		Rush Truck Center, Orlando South
		Rush Peterbilt Truck Center, Orlando South
		Rush Truck Center, Orlando Used Trucks
		Rush Truck Center, Tampa
		Rush Peterbilt Truck Center, Tampa
Rush Truck Centers of Georgia, Inc.	Delaware	Rush Bus Center, Atlanta
		Rush Truck Center, Atlanta Collision Center
		Rush Truck Center, Atlanta
		Rush Isuzu Trucks, Atlanta
		Rush Medium Duty Truck Center, Atlanta
		Rush Truck Center, Augusta
		Rush Truck Center, Columbus
		Rush Truck Center, Doraville
		Rush Isuzu Trucks, Doraville
		Rush Truck Center, Gainesville
		Rush Truck Center, Macon
		Rush Truck Center, Smyrna
		Rush Truck Center, Tifton
		Rush Bus Center, Tifton
		Rush Truck Center, Valdosta
Rush Truck Centers of Idaho, Inc.	Delaware	Rush International Truck Center, Boise
		Rush Truck Center, Boise
		Rush International Truck Center, Idaho Falls
		Rush Truck Center, Idaho Falls
		Rush International Truck Center, Lewiston
		Rush Truck Center, Lewiston
		Rush International Truck Center, Twin Falls
		Rush Truck Center, Twin Falls

Rush Truck Centers of Illinois, Inc.	Delaware	House of Trucks, Willowbrook
		Rush Truck Center, Bloomington
		Rush Truck Center, Carol Stream
		Rush Truck Center, Champaign
		Rush Truck Center, Chicago
		Rush Truck Center, Effingham
		Rush Truck Center, Elk Grove
		Rush Truck Center, Huntley
		Rush Truck Center, Joliet
		Rush Truck Center, Quincy
		Rush Truck Center, Springfield
Rush Truck Centers of Indiana, Inc.	Delaware	Rush Truck Center, Gary
		Rush Truck Center, Indianapolis
Rush Truck Centers of Kansas, Inc.	Delaware	Rush Truck Center, Kansas City
		Rush Truck Center, Salina
		Rush Truck Center, Topeka
		Rush Truck Center, Wichita
Rush Truck Centers of Kentucky, Inc.	Delaware	Rush Truck Center, Bowling Green
Rush Truck Centers of Missouri, Inc.	Delaware	Rush Truck Center, Cape Girardeau
		Rush Truck Center, Joplin
		Rush Truck Center, Kansas City
		Rush Truck Center, Kansas City Used Truck
		Rush Truck Center, St. Joseph
		Rush Truck Center, St. Louis
		Rush Truck Center, St. Peters
		Rush Truck Center, Sedalia
		Rush Truck Center, Springfield
		Rush Truck Center, West Plains
Rush Truck Centers of Nebraska, Inc.	Delaware	Rush Truck Center, Omaha
Rush Truck Centers of Nevada, Inc.	Delaware	Rush Truck Center, Las Vegas
		Rush Peterbilt Truck Center, Las Vegas
Rush Truck Centers of New Mexico, Inc.	Delaware	Rush Truck Center, Albuquerque
		Rush Peterbilt Truck Center, Albuquerque
		Rush Truck Center, Farmington
		Rush Peterbilt Truck Center, Farmington
		Rush Truck Center, Las Cruces
		Rush Peterbilt Truck Center, Las Cruces
Rush Truck Centers of Mississippi, Inc.	Delaware	None
Rush Truck Centers of North Carolina, Inc.	Delaware	Rush Truck Center, Asheville
		Rush Truck Center, Charlotte
		Rush International Truck Center, Charlotte
		Rush Isuzu Trucks, Charlotte
		Rush Truck Center, Charlotte Collision Center
		Rush Truck Center, Hickory
Rush Truck Centers of Ohio, Inc.	Delaware	Rush Truck Center, Akron
		Rush Bus Center, Akron
		Rush Truck Center, Cincinnati
		Rush Bus Center, Cincinnati
		Rush Isuzu Trucks, Cincinnati
		Rush Truck Center, Cleveland
		Rush Bus Center, Cleveland
		Rush Truck Center, Columbus
		Rush Bus Center, Columbus
		Rush Truck Center, Columbus West
		Rush Isuzu Trucks, Columbus West
		Rush Truck Center, Dayton
		Rush Bus Center, Dayton
		Rush Isuzu Trucks, Dayton
		Rush Truck Center, Lima
		Rush Bus Center, Lima

Rush Truck Centers of Oklahoma, Inc.	Delaware	Perfection Equipment
		Perfection Truck Parts & Equipment, Oklahoma City
		Perfection Crane Repair
		Rush Truck Center, Ardmore
		Rush Peterbilt Truck Center, Ardmore
		Rush Truck Center, Oklahoma City
		Rush Peterbilt Truck Center, Oklahoma City
		Rush Isuzu Trucks, Oklahoma City
		Rush Truck Center, Tulsa
		Rush Peterbilt Truck Center, Tulsa
		Rush Truck Rigging
		Rush Used Truck Center, Tulsa
Rush Truck Centers of Pennsylvania, Inc.	Delaware	Custom Vehicle Solutions
		Rush Truck Center, Greencastle
Rush Truck Centers of Tennessee, Inc.	Delaware	Rush Truck Center, Memphis
		Rush Truck Center, Memphis Collision Center
		Rush Truck Center, Memphis Used Trucks
		Rush Truck Center, Nashville
		Rush Peterbilt Truck Center, Nashville
		Rush Towing Systems, Nashville
Rush Truck Centers of Texas, L.P.	Texas	Custom Vehicle Solutions
		Rig Tough Used Trucks, Dallas
		House of Trucks, Dallas
		Rush Crane and Refuse Systems International
		Rush Truck Center, Abilene
		Rush Peterbilt Truck Center, Abilene
		Rush Truck Center, Amarillo
		Rush Peterbilt Truck Center, Amarillo
		Rush Truck Center, Arlington
		Rush Peterbilt Truck Center, Arlington
		Rush Bus Center, Arlington
		Rush Truck Center, Austin
		Rush Peterbilt Truck Center, Austin
		Rush Isuzu Trucks, Austin
		Rush Bus Center, Austin
		Rush Truck Center, Austin North
		Rush Truck Center, Beaumont
		Rush Truck Center, Brownsville
		Rush Peterbilt Truck Center, Beaumont
		Rush Peterbilt Truck Center, Brownsville
		Rush Truck Center, Bryan
		Rush Truck Center, College Station
		Rush Peterbilt Truck Center, College Station
		Rush Isuzu Trucks, College Station
		Rush Truck Center, Corpus Christi
		Rush Peterbilt Truck Center, Corpus Christi
		Rush Isuzu Trucks, Corpus Christi
		Rush Bus Center, Corpus Christi
		Rush Truck Center, Cotulla
		Rush Peterbilt Truck Center, Cotulla
		Rush Truck Center, Dalhart
		Rush Peterbilt Truck Center, Dalhart
		Rush Truck Center, Dallas
		Rush Peterbilt Truck Center, Dallas
		Rush Medium Duty Truck Center, Dallas
		Rush Isuzu Trucks, Dallas
		Rush Bus Center, Dallas

Rush Truck Center, Dallas Light and Medium Duty

Rush Truck Center, Dallas Medium Duty

Rush Truck Center, Dallas South

Rush Peterbilt Truck Center, Dallas South

Rush Truck Center, Denton

Rush Truck Center, El Paso

Rush Peterbilt Truck Center, El Paso

Rush Isuzu Trucks, El Paso

Rush Truck Center, Fort Worth

Rush Peterbilt Truck Center, Fort Worth

Rush Bus Center, Fort Worth

Rush Truck Center, Houston

Rush Peterbilt Truck Center, Houston

Rush Bus Center, Houston

Rush Towing Systems, Houston

Rush Truck Center, Houston Medium Duty

Rush Truck Center, Houston Northwest

Rush Peterbilt Truck Center, Houston Northwest

Rush Truck Center, Laredo

Rush Peterbilt Truck Center, Laredo

Rush Bus Center, Laredo 

Rush Truck Center, Lubbock

Rush Peterbilt Truck Center, Lubbock

Rush Truck Center, Lufkin

Rush Peterbilt Truck Center, Lufkin

Rush Bus Center, Lufkin

Rush Truck Center, Odessa

Rush Peterbilt Truck Center, Odessa

Rush Truck Center, Pharr

Rush Peterbilt Truck Center, Pharr

Rush Bus Center, Pharr

Rush Truck Center, San Antonio

Rush Peterbilt Truck Center, San Antonio

Rush Bus Center, San Antonio

Rush Refuse Systems

Rush Towing Systems, San Antonio

Rush Truck Center, Sealy

Rush Peterbilt Truck Center, Sealy

Rush Isuzu Trucks, Sealy

Rush Bus Center, Sealy

Rush Truck Center, Texarkana

Rush Peterbilt Truck Center, Texarkana

Rush Bus Center, Texarkana

Rush Truck Center, Tyler Rush Peterbilt Truck Center, Tyler

Rush Bus Center, Tyler

Rush Truck Center, Victoria

Rush Peterbilt Truck Center, Victoria

Rush Truck Center, Waco

Rush Medium Duty Truck Center, Waco

Rush Peterbilt Truck Center, Waco

Rush Isuzu Trucks, Waco

Rush Bus Center, Waco

Rush Truck Center, Wichita Falls

Rush Bus Center, Wichita Falls

Rush Peterbilt Truck Center, Wichita Falls

World Wide Tires

Rush Truck Centers of Utah, Inc.	Delaware	Rush International Truck Center, Ogden
		Rush Truck Center, Ogden
		Rush Truck Center, Farr West
		Rush International Truck Center, Salt Lake City
		Rush Truck Center, Salt Lake City
		Rush International Truck Center, Springville
		Rush Truck Center, Springville
		Rush International Truck Center, St. George
		Rush Truck Center, St. George
Rush Truck Centers of Virginia, Inc.	Delaware	Rush Truck Center, Chester
		Rush Truck Center, Richmond
Rush Truck Leasing, Inc.	Delaware	Rush Crane Systems
		Rush Idealease, Charlotte
		Rush Refuse Systems
		Augusta Idealease
		Asheville Idealease
		Boise Idealease
		Champaign Idealease
		Charlotte Idealease
		Chicago Idealease
		Cincinnati Idealease
		Cleveland Idealease
		Columbus Idealease
		Dayton Idealease
		Effingham Idealease
		Hickory Idealease
		Indianapolis Idealease
		Indy Idealease
		Joplin Idealease
		Kansas City Idealease
		Lima Idealease
		Lowell Idealease
		Macon Idealease
		Memphis Idealease
		Norfolk Idealease
		North Little Rock Idealease
		Quincy Idealease
		Richmond Idealease
		Salina Idealease
		Salt Lake City Idealease
		Springfield Idealease
		St. Louis Idealease
		Wichita Idealease
Advance Premium Finance, Inc.	California	None
AiRush, Inc.	Delaware	None
Associated Acceptance, Inc.	Texas	Automotive Industry Insurance
		Associated Truck Insurance Services
		Rush Truck Insurance Services
Associated Acceptance of Florida, Inc.	Delaware	None
Associated Acceptance of Georgia, Inc.	Delaware	None
Associated Acceptance of Illinois, Inc.	Delaware	None
Associated Acceptance of Oklahoma, Inc.	Delaware	None
Commercial Fleet Technologies, Inc.	Delaware	Partsriver, Inc.
Idealease of Chicago LLC	Illinois	None
International General Agency, Inc.	Texas	None
Los Cuernos, Inc.	Delaware	Los Cuernos Ranch

Rig Tough, Inc.	Delaware	Rush Truck Center, Birmingham
RTC Nevada, LLC	Delaware	None
Rush Accessories Corporation	Delaware	Chrome Country
Rush Administrative Services, Inc.	Delaware	None
Rush Momentum Holdings, Inc.	Delaware	None
Rushcare, Inc.	Delaware	None
Rushco, Inc.	Delaware	None
Rush Logistics, Inc.	Delaware	None
Rush Real Estate Holdings, Inc.	Delaware	None
Rush Retail Centers, Inc.	Delaware	None
Rushtex, Inc.	Delaware	None
Truck & Trailer Finance, Inc.	Delaware	None
1187394B.C. Ltd.	Canada	None