EXHIBIT 21
    
 
   
              LIST OF SUBSIDIARIES OF U.S. FRANCHISE SYSTEMS, INC.
    
 
   


SUBSIDIARY                                                                STATE OF INCORPORATION/ORGANIZATION
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Microtel Inns and Suites Franchising, Inc. .........................                       Georgia
 
Hawthorn Suites Franchising, Inc. ..................................                       Georgia
 
Microtel Inns Realty Corp. .........................................                       Georgia
 
Microtel International, Inc. .......................................                       Georgia
 
US Funding Corp. ...................................................                       Georgia
 
U.S. Franchise Capital, Inc. .......................................                       Georgia
 
USFS Equity, LLC....................................................                      Delaware
 
Tempe Inns Realty Corp. ............................................                       Georgia
 
Chandler Inns Realty Corp. .........................................                       Georgia
 
Tempe Holdings, LLC ................................................                       Arizona
 
Chandler Holdings, LLC .............................................                       Arizona
 
HSA Properties, LLC ................................................                      Delaware
 
Best Acquisition, Inc. .............................................                       Georgia
 
USFS Management, Inc. ..............................................                       Georgia
 
Best Franchising, Inc. .............................................                       Georgia