Exhibit 21

SUBSIDIARIES OF ORIENT-EXPRESS HOTELS LTD.

			Jurisdiction of Organization
80 Westcliff (Pty) Ltd.			South Africa
Alberghiera Fiesolana S.p.A.			Italy
Byblos S.r.l. (subsidiary of Alberghiera Fiesolana S.p.A.)			Italy
Baie Longue Investissements S.A.			France
Société Hoteliere de Baie Longue S.A. (subsidiary of Baie Longue Investissements S.A.)			French W.I.
Compania Hoteis Palace			Brazil
Grampiam Investimentos Hoteleiros S.A.			Portugal
Hotel Cipriani S.p.A.			Italy
Subsidiaries of Hotel Cipriani S.p.A.
	Venice Simplon-Orient-Express Ltd.		U.K.
	Subsidiaries of Venice Simplon-Orient-Express Ltd.
		Northern Belle Ltd.	U.K.
		Venice Simplon-Orient-Express Deutschland GmbH	Germany
		Venice Simplon-Orient-Express Voyages S.A.	France
	Venice Simplon-Orient-Express Servizi S.r.l.		Italy
Hotelapa Investimento Hoteleiro S.A.			Portugal
Hotel Splendido S.r.l.			Italy
Subsidiaries of Hotel Splendido S.r.l.
	Mirna S.r.l.		Italy
	Société de la Cité S.A.		France
La Residencia Ltd.			U.K.
Leisure Holdings Asia Ltd.			Bermuda
Subsidiaries of Leisure Holdings Asia Ltd.
	Myanmar Hotels and Cruises Ltd.		Myanmar
	Vessel Holdings 2 Ltd.		Bermuda
Lilianfels Hotel Ltd.			Bermuda
Lilianfels Blue Mountains Pty. Ltd. (subsidiary of Lilianfels Hotel Ltd.)			Australia
Miraflores Ventures Ltd.			B.V.I.
Plan Costa Maya, S.A. de C.V. (subsidiary of Miraflores Ventures Ltd.)			Mexico
MPP S.A.			Peru
Inversiones Malecon de la Reserva S.A. (subsidiary of MPP S.A.)			Peru
Nara Tahiti S.A.			French Polynesia
Observatory Hotel Ltd.			Bermuda
Observatory Hotel Pty. Ltd. (subsidiary of Observatory Hotel Ltd.			Australia
OEH Oxford Ltd.			Bermuda
Le Manoir Ltd. (subsidiary of OEH Oxford Ltd.)			U.K.
Le Manoir Holdings Ltd. (subsidiary of Le Manoir Ltd.)			U.K.
Blanc Restaurants Ltd. (subsidiary of Le Manoir Holdings Ltd.)			U.K.
OEH Peru Ltd.			Bermuda
Orient-Express Holdings 1 Ltd.			Bermuda
Orient-Express Holdings 2 Ltd.			Bermuda
Orient-Express Holdings 3 Ltd.			Hong Kong
Orient-Express Holdings 4 Ltd.			Bermuda
Orient-Express Hotels Inc.			Delaware

Subsidiaries of Orient-Express Hotels Inc.
	'21' Club Properties Inc.		Delaware
	'21' Club Inc. (subsidiary of '21' Club Properties Inc.)		New York
	Charleston Place Holdings Inc.		Delaware
	Mountbay Holdings Inc.		Delaware
	Subsidiaries of Mountbay Holdings Inc.
		Inn at Perry Cabin Corporation	Maryland
		Keswick Hall Inc.	Virginia
	Orient-Express Services Inc.		Delaware
	Orient-Express Hotels Louisiana Inc.		Delaware
	Venice Simplon-Orient-Express Inc.		Delaware
Orient-Express Hotels U.K. Ltd.			U.K.
Subsidiaries of Orient-Express Hotels U.K. Ltd.
	Collection Venice Simplon-Orient-Express Ltd.		U.K.
	Game Viewers (Pty) Ltd.		Botswana
	Gametrackers (Botswana) (Pty) Ltd. (subsidiary of Game Viewers (Pty) Ltd.)		Botswana
	Horatio Properties Ltd.		U.K.
	Mount Nelson Hotel Ltd. (subsidiary of Horatio Properties Ltd.)		U.K.
	Orient-Express Services Ltd.		U.K.
	Reid's Hoteis Lda.		Portugal
	Island Hotel (Madeira) Ltd. (subsidiary of Reid's Hoteis Lda.)		U.K.
Sea Containers Peru Rail Ltd.			Bermuda
Windsor Court Hotel Limited Partnership			Delaware