EXHIBIT 21.1
BOYD GAMING CORPORATION
LIST OF SUBSIDIARIES:
California Hotel and Casino
d.b.a. California Hotel and Casino
d.b.a. Sam's Town Hotel, Gambling Hall and Bowling Center
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 88-0121743
Boyd Tunica, Inc.
d.b.a. Sam's Town Hotel and Gambling Hall
(State of Incorporation or Organization) Mississippi
(IRS Employer Identification Number) 64-0829658
Sam-Will, Inc.
d.b.a. Fremont Hotel and Casino
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 88-0203673
Eldorado, Inc.
d.b.a. Eldorado Casino
d.b.a. Jokers Wild Casino
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 88-0093922
MSW, Inc.
d.b.a. Main Street Station Hotel, Casino and Brewery
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 88-0310765
Par-A-Dice Gaming Corporation
d.b.a. Par-A-Dice Hotel Casino
(State of Incorporation or Organization) Illinois
(IRS Employer Identification Number) 37-1268902
Treasure Chest Casino, LLC.
d.b.a. Treasure Chest Casino
(State of Incorporation or Organization) Louisiana
(IRS Employer Identification Number) 72-1248550
Blue Chip Casino, LLC.
d.b.a. Blue Chip Hotel, Casino & Spa
(State of Incorporation or Organization) Indiana
(IRS Employer Identification Number) 35-2087676
Boyd Atlantic City, Inc.
(State of Incorporation or Organization) New Jersey
(IRS Employer Identification Number) 93-1221994
California Hotel Finance Co.
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 88-0217850
Boyd Louisiana Racing, Inc.
(State of Incorporation or Organization) Louisiana
(IRS Employer Identification Number) 88-0494602
Boyd Racing, L.L.C.
d.b.a. Delta Downs Racetrack Casino & Hotel
(State of Incorporation or Organization) Louisiana
(IRS Employer Identification Number) 91-2121472
Coast Casinos, Inc.
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 20-0836222
Coast Hotels and Casinos, Inc.
d.b.a. Gold Coast Hotel and Casino
d.b.a. The Orleans Hotel and Casino
d.b.a. Suncoast Hotel and Casino
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 88-0345706
Red River Entertainment of Shreveport, LLC
d.b.a. Sam's Town Hotel and Casino
(State of Incorporation or Organization) Louisiana
(IRS Employer Identification Number) 20-0753582
Boyd Pennsylvania, Inc.
(State of Incorporation or Organization) Pennsylvania
(IRS Employer Identification Number) 51-0559543
Boyd Pennsylvania Partners, LP
(State of Incorporation or Organization) Pennsylvania
(IRS Employer Identification Number) 20-3944905
Echelon Resorts Corporation
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 32-0163131
Echelon Resorts LLC
(State of Incorporation or Organization) Nevada
(IRS Employer Identification Number) 30-0346702
Boyd Florida LLC
(State of Incorporation or Organization) Mississippi
(IRS Employer Identification Number) 35-2271901
FGB Development, Inc.
(State of Incorporation or Organization) Florida
(IRS Employer Identification Number) 20-2310247