EXHIBIT 21

SUBSIDIARIES LIST

     Set forth below is information with respect to Smart & Final Inc. and its subsidiaries, along with the respective states or countries of incorporation.  Unless otherwise noted, each subsidiary is wholly owned.

Name				State or Country of Incorporation
Smart & Final Inc.				Delaware
	FoodServiceSpecialists.com,Inc.			Oregon
	Smart & Final Stores Corporation			California
	Smart & Final de Mexico, S.A. de C. V.			Mexico
		Smart & Final del Noroeste, S.A. de C. V.*		Mexico
	Smart & Final Oregon, Inc.			Oregon
	Casino Frozen Foods, Inc.			California
	American Foodservice Distributors, Inc.			California
		Port Stockton Food Distributors, Inc.		California
		AmeriFoods Trading Company		Florida
		Henry Lee Company		Florida
			Henry Lee Exports Corp.	Florida
			Okun Produce Company	Florida
			H L Holding Corporation	Nevada

*     Smart & Final del Noroeste, S.A. de C.V. is a 50% owned subsidiary of Smart & Final de Mexico, S.A. de C. V.
Revised 2/10/03