Exhibit 21.1

Direct and Indirect Subsidiaries of KBS Real Estate Investment Trust, Inc.



|                                     |  |                                          
|------------------------------------ |  | -----------------------------------------
|KBS Limited Partnership              |  | KBS Clayton Plaza, LLC                   
|                                     | 
|KBS REIT Properties, LLC             |  | KBS Comm-2008, LLC                       
|                                     | 
|KBS REIT Holdings LLC                |  | KBS Crescent Green, LLC                  
|                                     | 
|KBS REIT Acquisition I, LLC          |  | KBS Debt Holdings, LLC                   
|                                     | 
|KBS REIT Acquisition II, LLC         |  | KBS Five Tower Bridge, LLC               
|                                     | 
|KBS REIT Acquisition III, LLC        |  | KBS GKK Participation Holdings I, LLC    
|                                     | 
|KBS REIT Acquisition IV, LLC         |  | KBS GKK Participation Holdings II, LLC   
|                                     | 
|KBS REIT Acquisition V, LLC          |  | KBS Goethe Road, LLC                     
|                                     | 
|KBS REIT Acquisition VI, LLC         |  | KBS Great Oaks, LLC                      
|                                     | 
|KBS REIT Acquisition VII, LLC        |  | KBS Hedge Cayman Co Ltd.                 
|                                     | 
|KBS REIT Acquisition VIII, LLC       |  | KBS Industrial Portfolio, LLC            
|                                     | 
|KBS REIT Acquisition IX, LLC         |  | KBS Industrial Portfolio (MI), LLC       
|                                     | 
|KBS REIT Acquisition X, LLC          |  | KBS Industrial Portfolio (MN), LLC       
|                                     | 
|KBS REIT Acquisition XI, LLC         |  | KBS/JCR Debt Holdings, LLC               
|                                     | 
|KBS REIT Acquisition XII, LLC        |  | KBS M-2B Holdings, Ltd.                  
|                                     | 
|KBS REIT Acquisition XIV, LLC        |  | KBS M-3A Holdings, Ltd.                  
|                                     | 
|KBS REIT Acquisition XVI, LLC        |  | KBS Meridian Tower, LLC                  
|                                     | 
|KBS REIT Acquisition XVII, LLC       |  | KBS Midland Industrial Park, LLC         
|                                     | 
|KBS REIT Acquisition XVIII, LLC      |  | KBS Millennium I, LLC                    
|                                     | 
|KBS REIT Acquisition XIX, LLC        |  | KBS Mortgage Lending, LLC                
|                                     | 
|KBS REIT Acquisition XX, LLC         |  | KBS Nashville Industrial Portfolio I, LLC
|                                     | 
|KBS REIT Acquisition XXI, LLC        |  | KBS North Creek, LLC                     
|                                     | 
|KBS REIT Acquisition XXII, LLC       |  | KBS Offices at Kensington, LLC           
|                                     | 
|KBS REIT Acquisition XXIII, LLC      |  | KBS Offices at Suwanee Pointe, LLC       
|                                     | 
|KBS REIT Acquisition XXIV, LLC       |  | KBS One Madison Park, LLC                
|                                     | 
|KBS REIT Acquisition XXV, LLC        |  | KBS Park Central, LLC                    
|                                     | 
|KBS REIT Acquisition XXVI, LLC       |  | KBS Plano Corporate Center, LLC          
|                                     | 
|KBS REIT Acquisition XXVIII, LLC     |  | KBS Preferred Holding I, LLC             
|                                     | 
|KBS REIT Acquisition XXIX, LLC       |  | KBS Rivertech, LLC                       
|                                     | 
|KBS REIT Acquisition XXX, LLC        |  | KBS Royal Ridge, LLC                     
|                                     | 
|KBS REIT Acquisition XXXI, LLC       |  | KBS Sabal VI, LLC                        
|                                     | 
|KBS REIT Acquisition XXXII, LLC      |  | KBS Sabal Pavilion, LLC                  
|                                     | 
|KBS REIT Acquisition XXXIII, LLC     |  | KBS SE Retail, LLC                       
|                                     | 
|KBS REIT Acquisition XXXIV, LLC      |  | KBS South Towne, LLC                     
|                                     | 
|KBS REIT Acquisition XXXV, LLC       |  | KBS Southpark Commerce Center II, LLC    
|                                     | 
|KBS REIT Acquisition XXXVI, LLC      |  | KBS Tribeca Summit, LLC                  
|                                     | 
|KBS REIT Acquisition XXXVII, LLC     |  | KBS TRS Holdings, Ltd.                   
|                                     | 
|KBS REIT Acquisition XXXVIII, LLC    |  | KBS Tysons Dulles Plaza, LLC             
|                                     | 
|KBS REIT Acquisition XXXIX, LLC      |  | KBS University Park, LLC                 
|                                     | 
|KBS REIT Acquisition XXXX, LLC       |  | KBS 18301 Von Karman, LLC                
|                                     | 
|KBS REIT Acquisition XXXXI, LLC      |  | KBS Woodfield Preserve, LLC              
|                                     | 
|KBS REIT Acquisition XXXXII, LLC     |  | KBS 415 Greenwich, LLC                   
|                                     | 
|KBS ADP Plaza, LLC                   |  | KBS 625 Second Street, LLC               
|                                     | 
|KBS Advantage Holdings, LLC          |  | KBS 825 University Avenue, LLC           
|                                     | 
|KBS Advantage Investments, Ltd.      |  | KBS 2200 West Loop, LLC                  
|                                     | 
|KBS Bridgeway Technology Center, LLC |  | KBS 12350 Jefferson Avenue, LLC          
|                                     | 
|KBS Cabi, LLC                        |  | New Leaf  KBS JV, LLC                   
|                                     | 
|KBS City Gate Plaza, LLC             |  |