FINANCIAL FEDERAL CORP
10-K, EX-22.1, 2000-10-27
MISCELLANEOUS BUSINESS CREDIT INSTITUTION
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Exhibit 22.1


                           SUBSIDIARIES OF REGISTRANT



Name                                            State of incorporation
-------------------------------                 ---------------------------

Financial Federal Credit Inc.                   Texas




     Names of other particular subsidiaries have been omitted since in the
aggregate they do not constitute a significant subsidiary as of July 31, 2000
as defined by Rule 1-02(w) of Regulation S-X.

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