EX-21 2 ex21.htm EXHIBIT 21

Exhibit 21

LAKES ENTERTAINMENT, INC.

LIST OF SUBSIDIARIES

| Name of Subsidiary | State of Incorporation/Organization
1. | Borders Land Company, LLC | Minnesota
2. | Grand Media & Electronics Distributing, In.c | Minnesota
3. | Great Lakes Gaming of Michigan, LLC | Minnesota
4. | Lakes Cloverdale, LLC | Minnesota
5. | Lakes Game Development, LLC | Minnesota
6. | Lakes Gaming — Mississippi, LLC | Minnesota
7. | Lakes Gaming & Resorts, LLC | Minnesota
8. | Lakes Iowa Consulting, LLC | Minnesota
9. | Lakes Iowa Management, LLC | Minnesota
10. | Lakes Jamul Development, LLC | Minnesota
11. | Lakes Jamul, Inc. | Minnesota
12. | Lakes KAR — Shingle Springs, LLC | Delaware
13. | Lakes Kean Argovitz Resorts — California, LLC | Delaware
14. | Lakes Mississippi Land Development, LLC | Minnesota
15. | Lakes Nipmuc, LLC | Minnesota
16. | Lakes Ohio Development, LLC | Minnesota
17. | Lakes Pawnee Consulting, LLC | Minnesota
18. | Lakes Pawnee Management, LLC | Minnesota
19. | Lakes Poker Tour, LLC | Minnesota
20. | Lakes Shingle Springs, Inc. | Minnesota
21. | Pacific Coast Gaming — Santa Rosa, LLC | Minnesota
22. | Lakes Florida Casino Management, LLC | Minnesota
23. | Lakes Florida Development, LLC | Minnesota
24. | Lakes Maryland Development, LLC | Minnesota
26. | Lakes Maryland Casino Management, LLC | Minnesota
26. | Evitts Resort, LLC | Maryland
27. | Lakes Birch Run Development, LLC | Minnesota
28. | Lakes RC Bingo, LLC | Minnesota
29. | LG Acquisition Corporation | Nevada