Exhibit 21



                      UPTOWNER INNS, INC. AND SUBSIDIARIES



          Exhibit 21 - Subsidiaries of Uptowner Inns, Inc.

                              *  Motel & Restaurant Supply
                                  100% Owned Subsidiary
                                  Incorporated in the State of West Virginia






                 *       Represents a Corporation which had no activity during
                         fiscal year June 30, 2003, 2002 or 2001