Exhibit 21.1

FIESTA RESTAURANT GROUP, INC.

Subsidiaries

Name	State of Incorporation or Organization
Pollo Franchise, Inc.	Florida
Pollo Operations, Inc.	Florida
Taco Cabana, Inc.	Delaware
TP Acquisition Corp.	Texas
T.C. Management, Inc.	Delaware
Texas Taco Cabana, L.P.	Texas
Cabana Bevco LLC	Texas
TC Bevco LLC	Texas
Cabana Beverages, Inc.	Texas
TPAQ Holding Corporation	Delaware