<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>ex21-301.txt
<DESCRIPTION>SUBSIDIARIES OF THE COMPANY
<TEXT>


                         JORDAN AMERICAN HOLDINGS, INC.
                           SUBSIDIARIES OF THE COMPANY
                                   EXHIBIT 21

           SUBSIDIARY                                        STATE OF
           ----------                                        --------
                                                           INCORPORATION
                                                           -------------

Equity Assets Management, Inc.                                   DE

IMPACT Financial Network, Inc.                                   FL

IMPACT Administrative Services, Inc.                             FL

IMPACT Tax & Business Services, Inc.                             FL
</TEXT>
</DOCUMENT>