<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>d749583v1.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>

                                                                      EXHIBIT 21
                                                                      ----------

                         SUBSIDIARIES OF THE REGISTRANT



                   COMPANY NAME                        STATE OF INCORPORATION

Steiner-Atlantic Corp.                                        Florida

     DRYCLEAN USA License Corp.                               Florida

     DRYCLEAN USA Development Corp.                           Florida

     Steiner-Atlantic Brokerage Corp.                         Florida




Steiner-Atlantic Corp. is wholly-owned directly by the Company. All other
subsidiaries are wholly-owned by Steiner-Atlantic Corp.


</TEXT>
</DOCUMENT>
