Exhibit 21

SUBSIDIARIES OF THE PROGRESSIVE CORPORATION

Jurisdiction
Name of Subsidiary of Incorporation
- ------------------ ----------------

Airy Insurance Center, Inc. Pennsylvania
Allied Insurance Agency, Inc. Ohio
Dealer Direct Financial Services, Inc. Texas
Express Quote Services, Inc. Florida
Garden Sun Insurance Services, Inc. Hawaii
Gold Key Insurance Agency California
Greenberg Financial Insurance Services, Inc. California
Halcyon Insurance Company Ohio
Husky Sun Insurance Services, Inc. Washington
Insurance Confirmation Services, Inc. Delaware
Lakeside Insurance Agency, Inc. Ohio
Marathon Insurance Company California
Maryland Auto Insurance Solutions, Inc. Maryland
Midland Financial Group, Inc. Tennessee
Agents Financial Services - Tennessee, Inc. Tennessee
Agents Financial Services - Arizona, Inc. Arizona
Agents Financial Services - Illinois, Inc. (90% owned) Illinois
Agents Financial Services, Inc. (40% owned) Florida
Agents Financial Services - Pacific N.W., Inc. Oregon
Midland Financial Services - Texas, Inc. Texas
AutoSurance of America, Inc. Arizona
Delta Claims Services, Inc. Tennessee
Midland Financial Services, Inc. Louisiana
Midland Risk Insurance Company Tennessee
Specialty Risk Insurance Company Tennessee
Midland Risk Services - Texas, Inc. Texas
Midland Risk Services, Inc. Tennessee
Midland Risk Services - Arizona, Inc. Arizona
Midland Risk Services - Nevada, Inc. Nevada
Midland Risk Insurance Services - California, Inc. California
Midland Risk Services - Illinois, Inc. (85% owned) Illinois
Midland Risk Services of Louisiana, Inc. Louisiana
Midland Risk Services - Pacific N.W., Inc. Oregon
Midland Risk Services - Tennessee, Inc. Tennessee
Mountain Laurel Assurance Company Pennsylvania
Mountainside Insurance Agency, Inc. Colorado
National Continental Insurance Company New York
Pacific Motor Club California
PCIC Canada Holdings, Ltd. Canada
Progressive Casualty Insurance Company of Canada Canada
Progny Agency, Inc. New York
Progressive Adjusting Company, Inc. Ohio
Progressive American Insurance Company Florida
Bayside Underwriters Insurance Agency, Inc. Florida
Progressive Gulf Insurance Company Mississippi
Progressive Classic Insurance Company Wisconsin

Progressive American Life Insurance Company Ohio
Progressive Life Insurance, Ltd. Turks & Caicos Islands
Progressive Auto Pro Insurance Company Florida
Progressive Bayside Insurance Company Florida
Progressive Casualty Insurance Company Ohio
PC Investment Company Delaware
Progressive Specialty Insurance Company Ohio
Progressive Consumers Insurance Company Florida
Progressive DirecTrac Service Corp. Texas
Progressive Express Insurance Company Florida
Progressive Hawaii Insurance Corp. Hawaii
Progressive Insurance Agency, Inc. Ohio
Progressive International Holdings Corp. Delaware
Progressive Investment Company, Inc. Delaware
RRM Holdings, Inc. Ohio
Progressive Max Insurance Company Ohio
Progressive Michigan Insurance Company Michigan
Progressive Mountain Insurance Company Colorado
Progressive Northeastern Insurance Company New York
Progressive Northern Insurance Company Wisconsin
Progressive Premier Insurance Company of Illinois Illinois
Progressive Universal Insurance Company of Illinois Illinois
Progressive Northwestern Insurance Company Washington
Progressive Paloverde Insurance Company Arizona
Progressive Partners, Inc. New York
Progressive Preferred Insurance Company Ohio
Progressive Premium Budget, Inc. Ohio
Progressive Resources Services Company Ohio
Progressive Security Insurance Company Louisiana
Progressive Southeastern Insurance Company Florida
Progressive West Insurance Company California
Silver Key Insurance Agency, Inc. Nevada
Tampa Insurance Services, Inc. Florida
The Paradyme Corporation Ohio
United Financial Insurance Agency, Inc. Ohio
United Financial Insurance Agency, Inc. Washington
The Progressive Agency, Inc. Virginia
United Financial Adjusting Company Ohio
Progressive Vehicle Inspection Services, Inc. (50.1% owned) California
United Financial Casualty Company Missouri
Village Transport Corp. Delaware
Wilson Mills Land Co. Ohio

Except as indicated, each subsidiary is wholly owned by its parent.