EXHIBIT 21.1

                                 SUBSIDIARIES




                NAME                                JURISDICTION                             PERCENT OWNED
                ----                                ------------                             -------------
                                                                                       
FAA Auto Factory, Inc.                               California                                 100%                    
FAA Concord H, Inc.                                  California                                 100%                    
FAA Concord N, Inc.                                  California                                 100%                    
FAA Dealer Services, Inc.                            California                                 100%                    
FAA Dublin N, Inc.                                   California                                 100%                    
FAA Dublin VWD, Inc.                                 California                                 100%                    
FAA Poway D, Inc.                                    California                                 100%                    
FAA Poway H, Inc.                                    California                                 100%                    
FAA Poway T, Inc.                                    California                                 100%                    
FAA San Bruno, Inc.                                  California                                 100%                    
FAA Serramonte, Inc.                                 California                                 100%                    
FAA Serramonte L, Inc.                               California                                 100%                    
FAA Stevens Creek, Inc.                              California                                 100%                    
Smart Nissan, Inc.                                   California                                 100%                    
Transcar Leasing, Inc.                               California                                 100%