##### 



Exhibit 21

Subsidiaries of Technical Olympic USA, Inc.

|                                                 |  |              |  |                                   
|------------------------------------------------ |  | ------------ |  | ----------------------------------
|Name                                             |  | Jurisdiction |  | Doing Business as Names           
|                                                 |  |              |  |                                   
|TOUSA Homes, Inc.                                |  | Florida      |  | Engle Homes                       
|                                                 |  |              |  | D.S. Ware Homes                   
|                                                 |  |              |  | D.S. Ware Homes of Florida        
|                                                 |  |              |  | Engle Homes Orlando               
|                                                 |  |              |  | Engle Homes Southwest Florida     
|                                                 |  |              |  | Engle Homes South Florida         
|                                                 |  |              |  | Engle Homes Pembroke              
|                                                 |  |              |  | Engle Homes Palm Beach            
|                                                 |  |              |  |                                   
|TOUSA Associates Services
Company                |  | Delaware     |  |                                   
|                                                 |  |              |  |                                   
|Pacific United Development
Corp.                 |  | Nevada       |  |                                   
|                                                 |  |              |  |                                   
|The Adler Companies, Inc.                        |  | Florida      |  | Stratford Estates at Windsor
Palms
|                                                 |  |              |  | Vanderbilt Estates                
|Newmark Home Corporation                         |  | Nevada       |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title, Inc.                       |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title of
Colorado, Inc.           |  | Colorado     |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title Agency,
Inc.                |  | Arizona      |  |                                   
|                                                 |  |              |  |                                   
|The Century Title Florida
Agency, Ltd.           |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title of the
Palm Beaches, Ltd.   |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Professional Advantage Title,
Ltd.               |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title of
Virginia, Inc.           |  | Virginia     |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title
Investment #1, LLC          |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title
Investment #2, LLC          |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title
Investment #3, LLC          |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title
Investment #4, LLC          |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title of Texas,
Inc.              |  | Texas        |  |                                   
|                                                 |  |              |  |                                   
|Alliance Insurance and
Information Services, LLC |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Universal Land Title of South
Florida, Ltd.      |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Prestige Abstract & Title, LLC                   |  | Florida      |  |                                   
|                                                 |  |              |  |                                   
|Engle Homes/Virginia, Inc.                       |  | Florida      |  |                                   





---



##### 



|                                       |  |                          |  |                                                          
|-------------------------------------- |  | ------------------------ |  | ---------------------------------------------------------
|Name                                   |  | Jurisdiction             |  | Doing Business as Names                                  
|                                       |  |                          |  |                                                          
|Engle Homes Reinsurance Limited        |  | Turks and Caicos
Islands |  |                                                          
|                                       |  |                          |  |                                                          
|Engle Homes/Broward, Inc.              |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|Preferred Builders Realty, Inc.        |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|Pembroke Falls Realty, Inc.            |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|Engle Homes Financing, Inc.            |  | Delaware                 |  |                                                          
|                                       |  |                          |  |                                                          
|Engle Homes Delaware, Inc.             |  | Delaware                 |  |                                                          
|                                       |  |                          |  |                                                          
|Engle Homes/Colorado, Inc.             |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|McKay Landing, LLC                     |  | Colorado                 |  |                                                          
|                                       |  |                          |  |                                                          
|Engle/James LLC                        |  | Colorado                 |  |                                                          
|                                       |  |                          |  |                                                          
|Engle Homes/Arizona, Inc.              |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|Engle Homes/Arizona
Construction, Inc. |  | Arizona                  |  |                                                          
|                                       |  |                          |  |                                                          
|Preferred Home Mortgage Company        |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|NMH Investments, Inc.                  |  | Nevada                   |  |                                                          
|                                       |  |                          |  |                                                          
|TM Investments, LLC                    |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|Technical Mortgage, L.P.               |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|TOUSA Financing, Inc.                  |  | Delaware                 |  |                                                          
|                                       |  |                          |  |                                                          
|TOUSA Shared Services LLC              |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|PUDC, Inc.                             |  | Nevada                   |  |                                                          
|                                       |  |                          |  |                                                          
|Pacific United, L.P.                   |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|ADRO Const., Inc.                      |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|Adler Realty Co.                       |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|TAP Acquisition Company                |  | Florida                  |  |                                                          
|                                       |  |                          |  |                                                          
|Newmark Finance Corporation            |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|Newmark Finance Affiliate, Ltd.        |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|NHC Homes, Inc.                        |  | Nevada                   |  |                                                          
|                                       |  |                          |  |                                                          
|Newmark Homes, L.P.                    |  | Texas                    |  | Newmark Homes
Fedrick, Harris Estate Homes
Marksman Homes
|                                       |  |                          |  |                                                          
|WPines Developers, LLC                 |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|Woodland Pines, L.P.                   |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|Newmark Homes Business Trust           |  | Delaware                 |  |                                                          
|                                       |  |                          |  |                                                          
|Newmark Homes Purchasing, L.P.         |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|SPV Developers, LLC                    |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|Spring Park Village, L.P.              |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|SOT Developers, LLC                    |  | Texas                    |  |                                                          
|                                       |  |                          |  |                                                          
|Silver Oak Trails, L.P.                |  | Texas                    |  |