Steiner Leisure (STNR) 10-K/A 2001 FY Annual report (amended)

EXHIBIT 21

SUBSIDIARIES OF STEINER LEISURE LIMITED

Name of Subsidiary Jurisdiction of
Incorporation

Owned by Steiner Leisure Limited

Cosmetics Limited	The Bahamas
Steiner Spa Resorts Limited	The Bahamas
Steiner Training Limited	United Kingdom
Steiner Transocean Limited	The Bahamas
Steiner U.S. Holdings, Inc.	Florida
Spa Resources Limited	The Bahamas
Steiner Spa Limited	The Bahamas
Steiner Spa Asia Limited	The Bahamas

Owned by Steiner U.S. Holdings, Inc.

Steiner Education Group, Inc.	Florida
Steiner Beauty Products, Inc.	Florida
Steiner Management Services, LLC	Florida
Steiner Spa Resorts (Nevada), Inc.	Florida
Greenhouse Day Spa Group, Inc.	Florida
Steiner Spa Resorts (Connecticut), Inc.	Florida
Steiner Day Spas, Inc.	California

Owned by Steiner Education Group, Inc.

FCNH, Inc.	Florida
Mid-Atlantic Massage Therapy, Inc.	Florida
Virginia Massage Therapy, Inc.	Florida

Name of Subsidiary Jurisdiction of
Incorporation

Owned by Cosmetics Limited

Elemis Limited	United Kingdom
EBSC Limited	The Bahamas

Owned by Elemis Limited

EJ Contracts Limited	United Kingdom
Emma Steiner Limited	United Kingdom

Owned by Steiner Training Limited

Steiner Group Limited United Kingdom