EXHIBIT 21
                                MGM GRAND, INC.
                             
                             LIST OF SUBSIDIARIES
                            
                               DECEMBER 31, 1995

                                                          STATE OF
                            NAME                       INCORPORATION    
                   --------------------------          -------------
PARENT             MGM Grand, Inc.                    Delaware

SUBSIDIARIES:      MGM Grand Hotel, Inc.              Nevada   
                   MGM Grand Hotel Finance Corp.      Nevada
                   Destron, Inc.                      Nevada
                   MGM Grand Australia Pty, Ltd.      Australia    
                   MGM Grand Merchandising, Inc.      Nevada