Exhibit 21

  
                   SUBSIDIARIES OF LUBY'S CAFETERIAS, INC.

1.  Luby's Holdings, Inc., a Delaware corporation, doing business under its
    corporate name

2.  Luby's Limited Partner, Inc., a Delaware corporation, doing business under
    its corporate name

3.  Luby's Management, Inc., a Delaware corporation, doing business under its
    corporate name

4.  LUBCO, Inc., a Delaware corporation, doing business under its corporate 
    name

5.  L & W Seafood, Inc., a Delaware corporation, doing business under its 
    corporate name

6.  Luby's Restaurants Limited Partnership, a Texas limited partnership, doing
    business under the names "Luby's," "Luby's Cafeteria" and "Luby's 
    Cafeterias"