Exhibit 21

HUDSON HOTELS CORPORATION

List of Subsidiaries



                                State of Incorporation or
Name                                    Organization             Doing Business As
- ----                            -------------------------        -----------------
                                                       
Watertown Hotel Corp.                  New York              Watertown Hotel Corp.
Delray Beach Hotel Corp.               New York              Delray Beach Hotel Corp.
Brookwood Funding Corp.                New York              Brookwood Funding Corp.
950 Jefferson Hotel Corp.              New York              950 Jefferson Hotel Corp.
Victor Hotel Corp.                     New York              Victor Hotel Corp.
Canandaigua Hotel Corp.                New York              Canandaigua Hotel Corp.
Hudson Tonawanda Corp.                 New York              Hudson Tonawanda Corp.
HHC Management Corp.                   New York              HHC Management Corp.
Hudson Hotels Properties Corp.         New York              Hudson Hotels Properties Corp.
HH Properties-Tonawanda, Inc.          New York              HH Properties-Tonawanda, Inc.
HH Properties-I, Inc.                  New York              HH Properties-I, Inc.
HH Properties-II, Inc.                 New York              HH Properties-II, Inc.
HH Bridge G.P., Inc.                   Virginia              HH Bridge GP, Inc.