EXHIBIT 21

                           SUBSIDIARIES OF THE COMPANY


1.   M/I Financial Corp., an Ohio corporation. M/I Financial Corp. is
     wholly-owned by the Company.

2.   M/I Homes, Inc., an Arizona corporation. M/I Homes, Inc. is wholly-owned by
     the Company.

3.   MHO, LLC, an Arizona limited liability corporation. MHO, LLC is
     wholly-owned by M/I Homes, Inc.

4.   M/I Homes Construction, Inc., an Arizona corporation. M/I Homes
     Construction, Inc. is wholly-owned by the Company.

5.   M/I Schottenstein Homes Service Corp., an Ohio Corporation. M/I
     Schottenstein Homes Service Corp. is wholly-owned by the Company.

6.   601RS, LLC, an Ohio limited liability corporation. 601RS, LLC is
     wholly-owned by the Company.

7.   M/I Properties, LLC, an Ohio limited liability corporation. M/I Properties,
     LLC is wholly-owned by the Company.

8.   Northeast Office Venture, LLC, a Delaware limited liability corporation.
     Northeast Office Venture, LLC is wholly-owned by the Company.

9.   M/I Title Agency Ltd., an Ohio limited liability company. 90% LLC owned by
     the Company.

10.  Washington Metro Residential Title Agency LLC, a Virginia limited liability
     corporation. 70% LLC owned by the Company.

11.  M/I Homes First Indiana LLC, an Indiana limited liability company. M/I
     Homes First Indiana LLC is wholly-owned by the Company.

12.  M/I Homes Second Indiana LLC, an Indiana limited liability company. M/I
     Homes Second Indiana LLC is wholly-owned by the Company.

13.  M/I Homes of Indiana, L.P., an Indiana limited partnership. M/I Homes First
     Indiana LLC owns 99% of M/I Homes of Indiana, L.P.; M/I Homes Second
     Indiana LLC owns the remaining 1% of M/I Homes of Indiana, L.P.

14.  M/I Homes of Florida, LLC, a Florida limited liability company. M/I Homes
     of Florida, LLC is wholly-owned by the Company.


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15.  M/I Homes of Tampa, LLC, a Florida limited liability company. M/I Homes of
     Tampa, LLC is wholly-owned by M/I Homes of Florida, LLC.

16.  M/I Homes of Orlando, LLC, a Florida limited liability company. M/I Homes
     of Orlando, LLC is wholly-owned by M/I Homes of Florida, LLC.

17.  M/I Homes of West Palm Beach, LLC, a Florida limited liability company. M/I
     Homes of West Palm Beach, LLC is wholly-owned by M/I Homes of Florida, LLC.

18.  MHO Holdings, LLC, a Florida limited liability company. MHO Holdings, LLC
     is wholly-owned by M/I Homes of Florida, LLC.


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