EXHIBIT 21


                         RESORTQUEST INTERNATIONAL, INC.
                            (A DELAWARE CORPORATION)
                                  SUBSIDIARIES
                             (AS OF MARCH 10, 1999)

<TABLE>
<CAPTION>
                                                            STATE/COUNTRY                      
ENTITY                                                      OF FORMATION                       
                                                                                               
<S>                                                         <C>                                
570667 British Columbia, Ltd.                               British Columbia, Canada           
Abbott & Andrews Realty, Inc.                               Florida                            
Abbott Realty Services, Inc.                                Florida                            
Abbott Resorts, Inc.                                        Florida                            
B & B on the Beach, Inc.                                    Delaware                           
Brindley & Brindley Realty & Development, Inc.              North Carolina                     
Coastal Resorts Management, Inc.                            Delaware                           
Coastal Resorts Realty, L.L.C.                              North Carolina                     
Collection of Fine Properties, Inc.                         Colorado                           
Columbine Management Company, Inc.                          Colorado                           
Cove Management Services, Inc.                              California                         
First Resort Software, Inc.                                 Colorado                           
Hotel Corporation of the Pacific, Inc.                      Hawaii                             
Houston & O'Leary Company                                   Colorado                           
Howey Acquisition, Inc.                                     Florida                            
Maui Condominium & Home Realty, Inc.                        Hawaii                             
Plantation Resort Management, Inc.                          Delaware                           
Priscilla Murphy Realty, Inc.                               Florida                            
REP Holdings, Inc.                                          Hawaii                             
Realty Consultants, Inc.                                    Florida                            
Resort Property Management, Inc.                            Utah                               
Ridgepine, Inc.                                             Oregon                             
Ryan's Golden Eagle Management, Inc.                        Montana                            
S.I.I.K., Inc.                                              Florida                            
Scottsdale Resort Accommodations, Inc.                      Delaware                           
Telluride Resort Accommodations, Inc.                       Colorado                           
Ten Mile Holdings, Ltd.                                     Colorado                           
THE Management Company, Inc.                                Georgia                            
The Maury People, Inc.                                      Massachusetts                      
Tops'l Club of NW Florida, Inc.                             Florida                            
The Tops'l Group, Inc.                                      Florida                            
The Tops'l Sales Group, Inc.                                Florida                            
Trupp-Hodnett Enterprises, Inc.                             Georgia                            
Whistler Chalet Holding Corp                                Whistler, British Columbia, Canada 
Whistler Chalets Ltd.                                       Whistler, British Columbia, Canada 
Worthy Owner Rental Group, Inc.                             South Carolina                     
</TABLE>