Exhibit 21                           

Nathan's Famous, Inc.                                    

SUBSIDIARIES                                    

	State of
Company Name	Incorporation
Nathan's Famous Operating Corp.                           .          Nathan's Famous Systems, Inc.                                              Nathan's Famous Services, Inc.                                              Nathan's Famous of Times Square, Inc.                                     Nathan's Famous of New Jersey, Inc.                                     Nathan's Roadside Rest, Inc.                                              Nathan's Famous of Yonkers, Inc.                                     Nathan's Famous of Kings Plaza, Inc.                                     Nathan's Famous of Farmingdale, Inc.                                     Namasil Realty Corp.                                                       Nathan's Famous of Lynbrook, Inc.                                     NF Treachers Corp.                                                       6300 NW 31st Avenue Corp.                                              Nathan’s Famous of Central Park Avenue, Inc.                            Nathan’s Famous Systems of Russia, Inc.                                     Nathan's Famous of 2807 Long Beach Road, Inc.	Delaware         Delaware         Delaware New York New Jersey                   New York                   New York                   New York                   New York                   New York                   Delaware          Delaware Florida Delaware Delaware Delaware