<PAGE> 1
EXHIBIT 21
<TABLE>
<CAPTION>
STATE/COUNTRY
OF INCORPORATION COMPANY NAME
---------------- ------------
<S> <C> <C>
1 UK CENTRAL PARKING SYSTEM OF UK, LTD.
2 GERMANY CENTRAL PARKING SYSTEM DEUTSCHLAND, GMBH
3 CZECH REPUBLIC CENTRAL PARKING SYSTEM OF THE CZECH REPUBLIC, S.R.O.
4 UK CONTROL PLUS PARKING SYSTEM OF UK, LTD.
5 MEXICO SERVICIOS CORPORATIVOS PARA ESTACIONAMIENTOS, S.A. DE C.V.
6 MEXICO CENTRAL PARKING SYSTEM OF MEXICO, S.A. DE C.V.
7 CANADA 774201 ONTARIO, INC.
8 CANADA 811462 ONTARIO, INC.
9 CANADA ALLRIGHT AUTO PARKS CANADA, INC.
10 CANADA IDEAL PARKING, INC.
11 CANADA 157166 CANADA, INC.
12 BRITISH COLUMBIA ALLRIGHT PARK VANCOUVER LTD.
13 IRELAND CENTRAL PARKING SYSTEM IRELAND LIMITED
14 SPAIN CENTRAL PARKING SYSTEM ESPANA, S.A.
15 POLAND CENTRAL PARKING SYSTEM POLAND LIMITED
16 TN CENTRAL PARKING SYSTEM, INC
17 TN CENTRAL PARKING SYSTEM REALTY, INC
18 TN CENTRAL PARKING SYSTEM OF ST. LOUIS, INC.
19 TN CENTRAL PARKING SYSTEM OF KANSAS CITY, INC.
20 TN CENTRAL PARKING SYSTEM OF KENTUCKY, INC.
21 TN CENTRAL PARKING SYSTEM - AIRPORT SERVICES, INC.
22 TX CENTRAL PARKING SYSTEM OF TEXAS, INC.
23 TN CENTRAL PARKING SYSTEM OF OKLAHOMA, INC.
24 TN CENTRAL PARKING SYSTEM OF LOUISIANA, INC.
25 TN CENTRAL PARKING SYSTEM OF PENNSYLVANIA, INC.
26 TN CENTRAL PARKING SYSTEM OF FLORIDA, INC.
27 TN CENTRAL PARKING SYSTEM OF MARYLAND, INC.
28 TN CENTRAL PARKING SYSTEM OF VIRGINIA, INC.
29 TN CENTRAL PARKING SYSTEM OF GEORGIA, INC.
30 TN CENTRAL PARKING SYSTEM OF IOWA, INC.
31 TN CENTRAL PARKING SYSTEM OF RHODE ISLAND, INC.
32 TN CENTRAL PARKING SYSTEM OF WISCONSIN, INC.
33 TN CENTRAL PARKING SYSTEM OF OHIO, INC.
34 TN CENTRAL PARKING SYSTEM OF ALABAMA, INC.
35 TN CENTRAL PARKING SYSTEM OF WASHINGTON, INC.
36 TN CENTRAL PARKING SYSTEM OF TENNESSEE, INC.
37 TN CENTRAL PARKING SYSTEM OF MISSISSIPPI, INC.
38 TN CENTRAL PARKING SYSTEM OF ILLINOIS, INC.
39 TN CENTRAL PARKING SYSTEM OF CONNECTICUT, INC.
40 TN CENTRAL PARKING SYSTEM OF NEW YORK, INC.
41 TN CENTRAL PARKING SYSTEM OF MASSACHUSETTS, INC.
42 TN CENTRAL PARKING SYSTEM OF PUERTO RICO, INC.
43 IN CENTRAL PARKING SYSTEM OF INDIANA, INC.
44 TN CENTRAL PARKING SYSTEM OF NEW ORLEANS, INC.
</TABLE>
<PAGE> 2
<TABLE>
<CAPTION>
STATE/COUNTRY
OF INCORPORATION COMPANY NAME
---------------- ------------
<S> <C> <C>
45 TN SHERIDAN HERITAGE DEVELOPMENT CORP.
46 TN LARIMER DEVELOPMENT CORP.
47 TN CPC FINANCE OF TENNESSEE, INC.
48 TN CENTRAL PARKING SYSTEM OF ASIA, INC.
49 TN CENTRAL PARKING SYSTEM OF NORTH CAROLINA, INC.
50 TN CENTRAL PARKING SYSTEM OF SOUTH CAROLINA, INC.
51 TN CENTRAL PARKING SYSTEM REALTY OF MISSOURI, INC
52 TN CENTRAL PARKING SYSTEM REALTY OF NEW YORK, INC
53 TN DENVER BASEBALL STADIUM GARAGE
54 DC DIPLOMAT PARKING CORPORATION
55 NY 12 WEST 48TH STREET CORP.
56 NY 38 WEST PARKING CORP.
57 NY HARMUR ENTERPRISES, INC.
58 NY HSM MANAGEMENT, INC.
59 CA KINCAL, INC.
60 NY KINNEY - 40TH ST. INC
61 NY KINNEY - 9TH STREET, INC.
62 NY KINNEY - CARS, INC.
63 NY KINNEY - CIVIC CENTER, INC.
64 NY KINNEY - GUNHILL, INC.
65 PA KINNEY - KENNEDY BOULEVARD, INC.
66 NY KINNEY 345 W. 58TH ST., INC.
67 NY KINNEY 360 E. 65TH ST., INC.
68 NY KINNEY 444 TENTH AVE., INC.
69 NY KINNEY DELTA CORP.
70 NY KINNEY EAST 75TH STREET, INC.
71 NJ KINNEY HACKENSACK, INC.
72 NJ KINNEY HOBOKEN AT OBSERVER HIGHWAY, INC.
73 PA KINNEY INDEPENDENCE MALL, INC.
74 NJ KINNEY INTERNATIONAL INC.
75 NY KINNEY JOHNSON AVENUE, INC.
76 NJ KINNEY LOMBARDY STREET, INC.
77 NY KINNEY LONDON TERRACES, INC.
78 NJ KINNEY LONG BRANCH, INC.
79 NY KINNEY METROPOLITAN TOWER, INC.
80 NJ KINNEY MONTGOMERY INC.
81 MA KINNEY MYSTIC CENTER, INC.
82 NY KINNEY NORTH MOORE STREET, INC.
83 NY KINNEY OF 18TH ST., INC.
84 NY KINNEY OF AMERICA, INC.
85 NY KINNEY OF ARCHER AVENUE, INC.
86 NJ KINNEY OF ATLANTIC CITY, INC.
87 NY KINNEY OF BROOKLYN, INC.
88 NJ KINNEY OF CAMDEN, INC.
89 FL KINNEY OF HOLLYWOOD BEACH, INC
90 NY KINNEY OF JANE STREET, INC.
91 KY KINNEY OF KENTUCKY, INC.
92 NY KINNEY OF LONG ISLAND, INC.
93 NY KINNEY OF MULBERRY ST., INC.
94 NJ KINNEY OF NORTHERN NEW JERSEY, INC.
</TABLE>
<PAGE> 3
<TABLE>
<CAPTION>
STATE/COUNTRY
OF INCORPORATION COMPANY NAME
---------------- ------------
<S> <C> <C>
95 VA KINNEY OF NORTHERN VIRGINIA, INC.
96 PA KINNEY OF PHILADELPHIA, INC.
97 PA KINNEY OF RACE STREET, INC
98 NY KINNEY OF ROOSEVELT, INC.
99 NY KINNEY ON 11TH STREET, INC.
100 NY KINNEY PARKING OF 40TH ST., INC.
101 MA KINNEY PARKING OF SUFFOLK COUNTY, INC.
102 NY KINNEY PARKING OF THE BRONX, INC.
103 OH KINNEY PARKING SYSTEM OF DAYTON, INC.
104 NY KINNEY PARKING SYSTEM, INC.
105 DE KINNEY PARKING, INC.
106 NY KINNEY PROMENADE, INC.
107 NJ KINNEY SOUTH JERSEY, INC.
108 NY KINNEY SYSTEM EASTSIDE PARKING, INC.
109 NY KINNEY SYSTEM HOLDING CORP.
110 NY KINNEY SYSTEM MANAGEMENT, INC.
111 NJ KINNEY SYSTEM OF ATLANTIC CITY, INC
112 MD KINNEY SYSTEM OF BETHESDA INC.
113 MA KINNEY SYSTEM OF BOSTON, INC.
114 CT KINNEY SYSTEM OF CONNECTICUT, INC.
115 CO KINNEY SYSTEM OF DENVER, INC.
116 DC KINNEY SYSTEM OF FIFTH ST., INC.
117 NY KINNEY SYSTEM OF GREATER NEW YORK, INC.
118 CT KINNEY SYSTEM OF HARTFORD, INC.
119 MD KINNEY SYSTEM OF MARYLAND, INC.
120 NJ KINNEY SYSTEM OF NEW JERSEY, INC.
121 PA KINNEY SYSTEM OF PHILADELPHIA, INC.
122 RI KINNEY SYSTEM OF PROVIDENCE ,INC.
123 MA KINNEY SYSTEM OF SUDBURY ST., INC.
124 DC KINNEY SYSTEM OF WASHINGTON SQUARE, INC.
125 DC KINNEY SYSTEM OF WASHINGTON, INC.
126 DE KINNEY SYSTEM, D.C., INC.
127 DE KINNEY SYSTEM, INC.
128 NY KINNEY TOWER, INC.
129 MA KINNEY TRANSPORTATION, INC.
130 NY KINNEY VALET PARKING, INC.
131 NY KINNEY VARICK BROADWAY, INC.
132 NY KINNEY WEST 58TH ST., INC.
133 NY KINNEY WEST 83RD ST., INC.
134 NY KINNEY YORK AVENUE, INC.
135 NY LCB PARKING CORP.
136 NY LK 36 ENTERPRISES, INC.
137 NY METROPOLITAN KINNEY INC.
138 NY MUNICIPAL KINNEY, INC.
139 NY S&M ENTERPRISES, INC.
140 NY SAMPLE PARKING CORP.
141 DC SARBOV PARKING CORPORATION
142 NY SAS PARKING SERVICES, INC.
143 NY SLATE PARKING CORP.
144 NY SONAR PARKING CORP.
</TABLE>
<PAGE> 4
<TABLE>
<CAPTION>
STATE/COUNTRY
OF INCORPORATION COMPANY NAME
---------------- ------------
<S> <C> <C>
145 NY SPACE PARKING SERVICES, INC.
146 NY SPECIALIZED PARKING SYSTEM, INC.
147 NY SPS PARKING GROUP, INC.
148 NY SPS PARKING SERVICES, INC.
149 NY STOP - PARK GARAGE CORP.
150 NY SUTPHIN BLVD. PARKING CORP.
151 NY TRIPLE S PARKING SERVICES, INC.,
152 NY VANDERBILT PARKING CORP.
153 NJ WASHINGTON KINNEY, INC.
154 NY WILKE PARKING ASSOCIATES, LTD.
155 GA SQUARE INDUSTRIES OF ATLANTA
156 NJ CENTRAL PARKING SYSTEM OF NEW JERSEY, INC
157 NY SQUARE PLUS OPERATING CORP
158 PA SQUARE PHILADELPHIA CORP
159 NY SQUARE INDUSTRIES, INC.
160 NY 112 W 25TH ST. SQUARE CORP.
161 NJ 125 HALSEY CORP.
162 PA 12TH & SANSOM PARKING CORPORATION
163 NJ 4 WEST PARK STREET CORP.
164 NJ 400 CARNEGIE AVE CORP.
165 NJ 6 & 8 WEST PARK STREET, INC.
166 NJ 643 BROAD ST. CORP.
167 NY 70 E. 10TH ST. SQUARE CORP.
168 NY 711 WEST END AVE GARAGE CORP.
169 PA 805 SQUARE CORP.
170 NJ 808 SQUARE CORP.(NJ)
171 NY 808 SQUARE CORP.(NY)
172 NJ 810 SQUARE CORP.
173 NY 839 6TH CORP.
174 NJ ATLANTIC SQUARE CORP.
175 NJ BROAD NEWARK CORP.
176 NY LESLIE CRAIG CORP.
177 PA PENNSYLVANIA SQUARE CORP.
178 PA S.L. SCHWARTZ, INC.
179 NJ S.P. PARKING, INC.
180 PA SII CORPORATION
181 PA SQUARE 224 CORP.
182 NY SQUARE 30TH ST. CORP.
183 PA SQUARE 3RD & LOMBARD CORP.
184 DE SQUARE 88 CORP
185 NY SQUARE ALPHA CORP.
186 PA SQUARE BROAD CORP.
187 PA SQUARE CHESTNUT CORPORATION
188 PA SQUARE FOURTH AVE CORP.
189 PA SQUARE JUNIPER CORP.
190 NJ SQUARE KENTUCKY CORP.
191 NY SQUARE LAFAYETTE GARAGE CORP.
192 PA SQUARE MALL CORP.
193 NJ SQUARE PARKING CANADA, INC.
194 GA SQUARE PEACH CORPORATION
</TABLE>
<PAGE> 5
<TABLE>
<CAPTION>
STATE/COUNTRY
OF INCORPORATION COMPANY NAME
---------------- ------------
<S> <C> <C>
195 GA SQUARE PEACH WEST CORPORATION
196 PA SQUARE RODMAN CORP.
197 PA SQUARE SANSOM CORP.
198 NJ SQUARE SHORE CORP.
199 NY SQUARE STEWART CORP.
200 PA SQUARE THIRD AVE CORP.
201 PA SQUARE WALNUT CORP.
202 DE SQUARE WILMINGTON CORP
203 DE ALLRIGHT HOLDINGS, INC.
204 DE ALLRIGHT CORPORATION
205 AL ALLRIGHT BIRMINGHAM, INC.
206 AR ALLRIGHT L.R., INC.
207 CA ALLRIGHT CAL., INC.
208 CO ALLRIGHT COLORADO, INC.
209 DE ALLRIGHT PARKING MANAGEMENT, INC.
210 DE APARKCO FINANCE, INC.
211 DE APARKCO, INC.
212 FL ALLRIGHT NEW ORLEANS, INC.
213 GA ALLRIGHT PARKING OF GEORGIA, INC.
214 IL ALLRIGHT PARKING OF CHICAGO, INC.
215 KY ALLRIGHT LOUISVILLE CO., INC.
216 LA ALLRIGHT BATON ROUGE, INC.
217 LA ALLRIGHT SHREVEPORT, INC.
218 MD ALLRIGHT BALTIMORE, INC.
219 MA AZURE PROP., INC.
220 MA ALLRIGHT BOSTON PARKING, INC.
221 MI HONOR GUARD SERVICE, INC.
222 MI NATIONAL GARAGES, INC.
223 MN ALLRIGHT PARKING MINNESOTA, INC.
224 MO ALLRIGHT CARPARK, INC.
225 MO ALLRIGHT MISSOURI, INC.
226 NE ALLRIGHT PARKING OMAHA, INC.
227 NV ALLRIGHT SIERRA PARKING, INC.
228 NJ ALLRIGHT NEW JERSEY, INC.
229 NM ALLRIGHT NEW MEXICO, INC.
230 NY ALLRIGHT NEW YORK PARKING, INC.
231 NY ALLRIGHT PARKING BUFFALO, INC.
232 NY ALLRIGHT PARKING SYRACUSE, INC.
233 NY 22 ANSON PLACE, INC.
234 NY ALLRIGHT PARKING NY, LLC
235 NY 401 SOUTH CLINTON, LLC
236 NC ALLRIGHT PARKING CHARLOTTE, INC.
237 OH ALLRIGHT PARKING CLEVELAND, INC.
238 PA DECIMAL HOLDINGS, INC.
239 PA PENNSYLVANIA PARKING, INC.
240 PA TWELVE WALSAN CORPORATION
241 TN KNOX ALLRIGHT, INC.
242 TN ALLRIGHT SYSTEM PARKING, INC.
243 TN ALLRIGHT NASHVILLE PARKING, INC.
244 TX ALLRIGHT BEAUMONT COMPANY
</TABLE>
<PAGE> 6
<TABLE>
<CAPTION>
STATE/COUNTRY
OF INCORPORATION COMPANY NAME
---------------- ------------
<S> <C> <C>
245 TX ALLRIGHT PARKING SYSTEM, INC.
246 TX ALLRIGHT PARKING EL PASO, INC.
247 TX ALLRIGHT SAN ANTONIO PARKING, INC.
248 TX ALLRIGHT REALY COMPANY
249 VA ALLRIGHT PARKING VIRGINIA, INC.
250 VA ALLRIGHT ROANOKE PARKING, INC.
251 WA NORTHWEST PARKING SERVICES, INC.
252 WI ALLRIGHT PARKING OF MILWAUKEE, INC.
253 GREECE CENTRAL PARKING SYSTEM HELLAS
254 VENEZUELA CENTRAL PARKING SYSTEM OF VENEZUELA
255 CHILE INVERSIONES CENTRAL PARKING SYSTEM LIMITADA
256 TN CPS OF THE NORTHEAST, INC
257 GREECE CENTRAL PARKING SYSTEM OF ATHENS, S.A.
</TABLE>
