EXHIBIT 21


































                                   EXH 21


                            AFLAC INCORPORATED
                               SUBSIDIARIES 


The following list sets forth the subsidiaries of AFLAC Incorporated:

                 Company                                  Jurisdiction
                 -------                                  ------------

AFLAC Insurance Service                                     Japan  
AFLAC International, Inc.                                   Georgia
AFLAC Broadcast Group, Inc.                                 Georgia
AFLAC Real Estate Holdings, Inc.                            Georgia
American Family Life Assurance Company of
  Columbus (AFLAC)                                          Georgia
American Family Life Assurance Company 
  of New York (AFLAC-NY)                                    New York
Communicorp, Inc.                                           Georgia




The above subsidiaries are 100% directly owned by AFLAC Incorporated, 
except:

          AFLAC-NY is 100% directly owned by AFLAC.































                                   EXH 21-1