EXHIBIT 21

SUBSIDIARIES OF THE CORPORATION

Parent Company	Subsidiary	Percent Owned	State of Incorporation
Commercial Federal Corporation	Commercial Federal Bank, a Federal Savings Bank	100%	Nebraska
	Commercial Federal Capital Trust I	100%	Delaware
	Commercial Federal Capital Trust II	100%	Delaware
Commercial Federal Bank, a Federal Savings Bank	Commercial Federal Investment Services, Inc.	100%	Nebraska
	Commercial Federal Insurance Corporation	100%	Nebraska
	Commercial Federal Service Corporation	100%	Nebraska
	Commercial Federal Affordable Housing, Inc.	100%	Nebraska
	Roxborough Acquisition Corporation	100%	Nebraska
	Commercial Federal Community Development Corporation	100%	Nebraska
	Liberty Leasing Company	100%	Iowa
	AmerUs Leasing Corporation	100%	Iowa
	First Savings Investment Corporation	100%	Colorado
	REIT Holding Corporation	100%	Nebraska
	Mountain Falls Acquisition Corporation	100%	Nebraska
Commercial Federal Service Corporation	Commercial Federal Realty Investors Corporation	100%	Nebraska
	Community Services, Inc.	100%	Kansas
Commercial Federal Insurance Corporation	ComFed Insurance Services Company, Limited	100%	British Virgin Islands
REIT Holding Corporation	Mortgage REIT, Inc.	100%	Nebraska