Exhibit 21



UNITED RENTALS, INC.

&

SUBSIDIARIES



Those corporations, which are indented, represent subsidiaries
of the corporation under which they are indented. Except as otherwise indicated, 100% of the voting stock of each of the subsidiaries listed below is owned by its parent.



|Name of Company                                                                                                                                                                                                |  | State of Incorporation
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ----------------------
|UNITED RENTALS, INC.                                                                                                                                                                                           |  | Delaware              
|A.     United Rentals Finance, LLC (United Rentals, Inc.
is the sole member and manager)                                                                                                                       |  | Delaware              
|B.     United Rentals Trust I                                                                                                                                                                                  |  | Delaware              
|C.     United Rentals (North America),
Inc.                                                                                                                                                                    |  | Delaware              
|1.      URNA Leasing, LLC (United Rentals (North
America), Inc. is the sole member and United Rentals, Inc. is the manager)                                                                                    |  | Delaware              
|2.      United Rentals Gulf, Inc.                                                                                                                                                                              |  | Delaware              
|a.      United Rentals (Delaware),
Inc.                                                                                                                                                                        |  | Delaware              
|1.      Provisto, S. de R.L. de C.V. (United
Rentals (Delaware), Inc. owns 99.999997%, United Rentals Northwest, Inc. owns .000003%)                                                                           |  | Mexico                
|2.      United Rentals, S. de R.L. de C.V. (United
Rentals (Delaware), Inc. owns 99.99%, United Rentals Northwest, Inc. owns .01%)                                                                             |  | Mexico                
|3.      United Rentals of Nova Scotia (No.1),
ULC                                                                                                                                                              |  | Nova Scotia           
|4.      United Rentals of Nova Scotia (No.2),
ULC                                                                                                                                                              |  | Nova Scotia           
|a.      UR Canadian Financing Partnership (United
Rentals Nova Scotia (No.1), ULC is 99% Managing Partner, United Rentals Nova Scotia (No.2), ULC is 1% Non-Managing Partner)                                  |  | Nova Scotia           
|b.      United Equipment Rentals Gulf, L.P.
(United Rentals Gulf, Inc. is 99% L.P., United Rentals (North America), Inc. is 1% G.P.)                                                                           |  | Texas                 
|1.      UR Gulf Leasing LLC (United Equipment
Rentals Gulf, L.P. is the sole member and United Rentals, Inc. is the manager)                                                                                   |  | Delaware              
|a.      UR Gulf Leasing L.P. (UR Gulf Leasing, LLC
is the .1% G.P. and United Equipment Rentals Gulf, L.P. is the 99.9% L.P.)                                                                                  |  | Texas                 
|2.      United Rentals of Canada,
Inc.                                                                                                                                                                         |  | Canada                
|a.      Hickman Rent-Alls (1999) Ltd.                                                                                                                                                                          |  | Newfoundland          
|3.      794815 Alberta Inc.                                                                                                                                                                                    |  | Alberta               
|3.      United Rentals Highway Technologies, Inc.
(f/k/a Liddell Bros Inc.)                                                                                                                                    |  | Massachusetts         
|4.      United Rentals Highway Technologies of
Florida, Inc.                                                                                                                                                   |  | Florida               
|5.      United Rentals Highway Technologies Gulf,
Inc.                                                                                                                                                         |  | Delaware              
|a.      United Rentals Highway Technologies, L.P.
(United Rentals Highway Technologies Gulf, Inc. is 6.75% L.P., United Rentals Gulf, Inc. is 92.25% L.P. and United Rentals (North America), Inc. is 1% G.P.) |  | Texas                 
|6.      United Rentals Northwest, Inc.(f/k/a High
Reach, Inc.)                                                                                                                                                 |  | Oregon                
|a.      URNW Leasing, LLC (United Rentals
Northwest, Inc. is the sole member and United Rentals, Inc. is the manager)                                                                                          |  | Delaware              
|7.      United Rentals Receivables LLC I (SPV
I)                                                                                                                                                             |  | Delaware              
|a.      United Rentals Receivables LLC II (SPV
II)                                                                                                                                                           |  | Delaware              
|8.      United Rentals Southeast,
Inc.                                                                                                                                                                         |  | Delaware              
|a.      United Rentals Southeast Holding LLC
(United Rentals Southeast, Inc. is 99% Non-Managing Member, United Rentals (North America), Inc. is 1% Managing Member)                                           |  | Georgia               



---

|Name of Company                                                                                                                            |  | State of Incorporation
|------------------------------------------------------------------------------------------------------------------------------------------ |  | ----------------------
|1.      United Rentals Southeast, L.P. (United
Rentals Southeast Holding LLC is 99% L.P., United Rentals (North America), Inc. is 1% G.P.) |  | Georgia               
|a.      URSE Leasing, LLC (United Rentals
Southeast, L.P. is the sole member and United Rentals, Inc. is the manager)                      |  | Georgia               
|9.      Wynne Systems, Inc.                                                                                                                |  | California            



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