.
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EXHIBIT 21--SUBSIDIARIES OF J. ALEXANDER'S CORPORATION



                                               STATE OF                        NAME UNDER WHICH
SUBSIDIARY                                   INCORPORATION                     BUSINESS IS DONE
- ----------                                   -------------                     ----------------
                                                                     
J. Alexander's Restaurants, Inc.               Tennessee                   J. Alexander's Restaurant

J. Alexander's Restaurants of Kansas, Inc.      Kansas                     J. Alexander's Restaurant

J. Alexander's of Texas, Inc.                   Texas                      J. Alexander's Restaurant

JAX Real Estate, LLC                           Delaware                      JAX Real Estate, LLC