Exhibit 21.1

Information Current at December 31, 2007

Company	Jurisdiction of Incorporation
Scottish Re Group Limited	Cayman Islands
The Scottish Annuity Company (Cayman) Ltd.	Cayman Islands
Scottish Annuity & Life Insurance Company (Cayman) Ltd.	Cayman Islands
Scottish Annuity & Life Holdings (Bermuda) Limited	Bermuda
Scottish Annuity & Life Insurance Company (Bermuda) Limited	Bermuda
Scottish Annuity & Life International Insurance Company (Bermuda) Ltd.	Bermuda
Scottish Re Life (Bermuda) Limited	Bermuda
Scottish Holdings (Barbados) Ltd.	Barbados
Scottish Re (Dublin) Limited	Ireland
Scottish Reinsurance Intermediaries (Canada) Inc.	Canada
SRGL Vermogensverwaltungs GmbH	Germany
Scottish Re Holdings Limited	England / Wales

Exhibit 21.1

Company	Jurisdiction of Incorporation
Scottish Re Limited	England / Wales
Tartan Holdings (U.K.) Limited	England / Wales
Tartan Financial (U.K.)	England / Wales
World-Wide Life Assurance S.A.	Luxembourg
Scottish Financial (Luxembourg) S.a.r.l.	Luxembourg
Scottish Holdings, Inc.	Delaware, U.S.
Scottish Re Capital Markets, Inc.	Delaware, U.S.
Scottish Re (U.S.), Inc.	Delaware, U.S.
Scottish Re Life Corporation	Delaware, U.S.
Scottish Solutions LLC	North Carolina, U.S.
Orkney Holdings, LLC	Delaware, U.S.
Orkney Re, Inc.	Delaware, U.S.
Ballantyne Re plc	Ireland
Orkney Re II plc	Ireland

Exhibit 21.1

Company	Jurisdiction of Incorporation
Clearwater Re Ltd.	Bermuda