Exhibit 21
G&L Realty Corp.
List of Subsidiaries
April 30, 2004
| 1. | G&L Hampden, Inc., a Delaware corporation |
| 2. | G&L Hampden, LLC a Delaware limited liability company |
| 3. | G&L Realty Partnership, L.P., a Delaware limited partnership |
| 4. | G&L Medical, Inc., a Delaware corporation |
| 5. | G&L Gardens, LLC, an Arizona limited liability company |
| 6. | G&L Senior Care, Inc., a Delaware corporation |
| 7. | G&L Medical Partnership, L.P., a Delaware limited partnership |
| 8. | 435 N. Roxbury Drive, Ltd., a California limited partnership |
| 9. | G&L - Grabel San Pedro, LLC |
| 10. | G&L Burbank, LLC |
| 11. | G&L Burbank Managers Corp., a California corporation |
| 12. | G&L Holy Cross, LLC |
| 13. | G&L Holy Cross Managers Corp., a California corporation |
| 14. | G&L Tustin, LLC |
| 15. | G&L Tustin Managers Corp., a California corporation |
| 16. | G&L Valencia, LLC |
| 17. | G&L Penasquitos, LLC |
| 18. | G&L Hoquiam, LLC |
| 19. | G&L Lyons, LLC |
| 20. | G&L Coronado (1998), LLC |
| 21. | G&L Parsons on Eagle Run, LLC |
| 22. | G&L Parsons on Eagle Run, Inc. |
| 23. | Lakeview Associates, LLC |
| 24. | Tustin Heritage Park, LLC |
| 25. | G&L Massachusetts, LLC |
| 26. | G&L Aspen, LLC |
| 27. | G&L Tustin II, LLC |
| 28. | G&L Tustin III, LLC |
| 29. | G&L Senior Care Partnership, L.P. |
| 30. | G&L St. Thomas More, Inc. |
| 31. | St. Thomas More, Inc. |
| 32. | G&L Radius Realty, LLC |
| 33. | GLR/Yorba Linda, LLC |
| 34. | 405 Bedford, LLC |
| 35. | 415 Bedford, LLC |
| 36. | 416 Bedford, LLC |
| 37. | 435 Bedford, LLC |
| 38. | G&L 436 Bedford, LLC |
| 39. | G&L Sherman Oaks, LLC |
| 40. | G&L 4150 Regents, LLC |