Exhibit 21.1

CKE RESTAURANTS, INC. AND SUBSIDIARIES
LIST OF SUBSIDIARIES

     Set forth below is a list of the Registrant’s subsidiaries as of January 31, 2008:

	JURISDICTION OF	CONTROL BY
NAME OF SUBSIDIARY	ORGANIZATION	REGISTRANT			SUBSIDIARY
Carl Karcher Enterprises, Inc.	California		100	%
Hardee’s Food Systems, Inc.	North Carolina		100	%
Flagstar Enterprises, Inc.	Alabama					100	%
Spardee’s Realty, Inc.	Alabama					100	%
HED, Inc.	North Carolina					100	%
Burger Chef Systems, Inc.	North Carolina					100	%
Hardee’s LTD, Fribourg	Switzerland					98	%
Hardee’s Employee Hurricane Fund, Inc.	California					100	%
CKE REIT II, Inc.	Delaware		100	%
Carl’s Jr. Region VIII, Inc.	Delaware					100	%
Carl’s Jr. Media Fund	California		100	%
Carl’s Jr. National Production Fund	California		100	%
CKE Distribution, LLC	California		100	%
Aeroways, LLC	California		100	%
Santa Barbara Restaurant Group, Inc.	Delaware		100	%
GB Franchise Corporation	California					100	%
Channel Islands Roasting Company	California		100	%