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                                                                    EXHIBIT 21.1

                             SUBSIDIARIES OF LIGGETT





         As of March 31, 1998, Eve Holdings Inc., a Delaware corporation, is the
only active subsidiary of Liggett, which constitutes a significant subsidiary,
as such term is defined by Rule 1-02 (w) of Regulation S-X ("Rule 1-02(w)").

         Not included are other subsidiaries which, if considered in the
aggregate as a single subsidiary, would not constitute a significant subsidiary,
as such term is defined by Rule 1-02(w).