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<PAGE> 1
EXHIBIT 21.1
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JURISDICTION OF
SUBSIDIARY INCORPORATION
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<S> <C>
BG/RDI ACQUISITION CORP. Delaware
BLUEGREEN ASSET MANAGEMENT CORPORATION Delaware
BLUEGREEN/BIG CEDAR VACATIONS, LLC. Delaware
BLUEGREEN CAROLINA LANDS, LLC. Delaware
BLUEGREEN CORPORATION Massachusetts
BLUEGREEN CORPORATION GREAT LAKES (WI) Wisconsin
BLUEGREEN CORPORATION OF CANADA Delaware
BLUEGREEN CORPORATION OF TENNESSEE Delaware
BLUEGREEN CORPORATION OF THE ROCKIES Delaware
BLUEGREEN GOLF CLUBS, INC. Delaware
BLUEGREEN HOLDING CORPORATION (TEXAS) Delaware
BLUEGREEN INTERIORS, LLC. Delaware
BLUEGREEN LAND AND REALTY, INC. Colorado
BLUEGREEN PROPERTIES N.V. Aruba
BLUEGREEN PROPERTIES OF VIRGINIA, INC. Delaware
BLUEGREEN RECEIVABLES FINANCE CORPORATION I Delaware
BLUEGREEN RECEIVABLES FINANCE CORPORATION II Delaware
BLUEGREEN RECEIVABLES FINANCE CORPORATION III Delaware
BLUEGREEN RESORTS INTERNATIONAL, INC. Delaware
BLUEGREEN RESORTS MANAGEMENT, INC. Delaware
BLUEGREEN SOUTHWEST LAND, INC. Delaware
BLUEGREEN SOUTHWEST ONE, L.P. Delaware
BLUEGREEN WEST CORPORATION Delaware
BRFC III DEED CORPORATION Delaware
BXG REALTY TENN, INC. Tennessee
CAROLINA NATIONAL GOLF CLUB, INC. North Carolina
LEISURE CAPITAL CORP. Vermont
NEW ENGLAND ADVERTISING CORP. Vermont
PATTEN RECEIVABLES FINANCE CORPORATION X Delaware
PROPERTIES OF THE SOUTHWEST ONE, INC. Delaware
SOUTH FLORIDA AVIATION, INC. Florida
WINDING RIVER REALTY, INC. North Carolina
BLUEGREEN VACATIONS UNLIMITED, INC. f/k/a RDI RESOURCES, INC. Florida
BLUE RIDGE PUBLIC SERVICE COMPANY Virginia
RESORT TITLE AGENCY, INC. Florida
VACATION TRUST, INC. Florida
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