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Exhibit 21
   STATE/COUNTRYOF INCORPORATION
    
    COMPANY NAME1
    
    AL
    
    CENTRAL PARKING SYSTEM OF ALABAMA, INC.2
    
    AR
    
    CENTRAL PARKING SYSTEM OF ARKANSAS, INC.3
    
    AZ
    
    UNIVERSAL PARKING, INC. (AZ)4
    
    CA
    
    UNIVERSAL PARKING, INC.  CA5
    
    DC
    
    CENTRAL PARKING SYSTEM OF VIRGINIA, INC.6
    
    DE
    
    ALLRIGHT CORPORATION7
    
    DE
    
    ALLRIGHT PARKING MANAGEMENT, INC.8
    
    DE
    
    APARKCO FINANCE, INC.9
    
    DE
    
    APARKCO, INC.10
    
    DE
    
    CENTRAL PARKING FINANCE TRUST11
    
    DE
    
    CPS FINANCE, INC.12
    
    DE
    
    KINNEY PARKING, INC.13
    
    DE
    
    KINNEY SYSTEM, INC.14
    
    IL
    
    SPRINGFIELD DOWNTOWN PARKING, INC.15
    
    IN
    
    CENTRAL PARKING SYSTEM OF INDIANA, INC.16
    
    MI
    
    NATIONAL GARAGES, INCORPORATED17
    
    MO
    
    ALLRIGHT CARPARK, INC.18
    
    NE
    
    CENTRAL PARKING SYSTEM OF NEBRASKA, INC.19
    
    NJ
    
    CENTRAL PARKING SYSTEM OF NEW JERSEY, INC.20
    
    NV
    
    CENTRAL PARKING SYSTEM OF NEVADA, INC.21
    
    NV
    
    UNIVERSAL PARK HOLDINGS, INC.22
    
    NY
    
    ALLRIGHT NEW YORK PARKING, INC.23
    
    NY
    
    BLACK ANGUS, LLC24
    
    NY
    
    KINNEY  9TH STREET, INC.25
    
    NY
    
    KINNEY  CIVIC CENTER, INC.26
    
    NY
    
    KINNEY OF BROOKLYN, INC.27
    
    NY
    
    KINNEY PARKING OF THE BRONX, INC.28
    
    NY
    
    KINNEY PARKING SYSTEM, INC.29
    
    NY
    
    KINNEY SYSTEM EASTSIDE PARKING, INC.30
    
    NY
    
    KINNEY SYSTEM MANAGEMENT, INC.31
    
    NY
    
    KINNEY WEST 83RD ST., INC.32
    
    NY
    
    SLATE PARKING CORP.33
    
    NY
    
    STOP  PARK GARAGE CORP.34
    
    TN
    
    CENTRAL PARKING SYSTEM  AIRPORT SERVICES, INC.35
    
    TN
    
    CENTRAL PARKING SYSTEM OF ASIA, INC.36
    
    TN
    
    CENTRAL PARKING SYSTEM OF CONNECTICUT, INC.37
    
    TN
    
    CENTRAL PARKING SYSTEM OF FLORIDA, INC.38
    
    TN
    
    CENTRAL PARKING SYSTEM OF GEORGIA, INC.39
    
    TN
    
    CENTRAL PARKING SYSTEM OF KENTUCKY, INC.40
    
    TN
    
    CENTRAL PARKING SYSTEM OF LOUISIANA, INC.41
    
    TN
    
    CENTRAL PARKING SYSTEM OF MARYLAND, INC.42
    
    TN
    
    CENTRAL PARKING SYSTEM OF MISSISSIPPI, INC.43
    
    TN
    
    CENTRAL PARKING SYSTEM OF MISSOURI, INC.44
    
    TN
    
    CENTRAL PARKING SYSTEM OF NEW YORK, INC.45
    
    TN
    
    CENTRAL PARKING SYSTEM OF NORTH CAROLINA, INC.46
    
    TN
    
    CENTRAL PARKING SYSTEM OF OHIO, INC.47
    
    TN
    
    CENTRAL PARKING SYSTEM OF OKLAHOMA, INC.48
    
    TN
    
    CENTRAL PARKING SYSTEM OF PENNSYLVANIA, INC.49
    
    TN
    
    CENTRAL PARKING SYSTEM OF PUERTO RICO, INC.50
    
    TN
    
    CENTRAL PARKING SYSTEM OF RHODE ISLAND, INC.51
    
    TN
    
    CENTRAL PARKING SYSTEM OF SOUTH CAROLINA, INC.52
    
    TN
    
    CENTRAL PARKING SYSTEM OF TENNESSEE, INC.53
    
    TN
    
    CENTRAL PARKING SYSTEM OF WASHINGTON, INC.54
    
    TN
    
    CENTRAL PARKING SYSTEM OF WISCONSIN, INC.55
    
    TN
    
    CENTRAL PARKING SYSTEM REALTY OF MISSOURI, INC.56
    
    TN
    
    CENTRAL PARKING SYSTEM REALTY OF NEW YORK, INC.57
    
    TN
    
    CENTRAL PARKING SYSTEM, INC.58
    
    TN
    
    CPS OF THE NORTHEAST, INC.59
    
    TN
    
    PARKING FACILITY SYSTEM, INC.60
    
    TN
    
    USA PARKING SYSTEM, INC.61
    
    TN
    
    USA TRANSPORTATION SERVICES, INC.62
    
    TX
    
    CENTRAL PARKING SYSTEM OF TEXAS, INC.63
    
    BAHAMAS
    
    USA PARKING SYSTEM OF THE BAHAMAS, INC.64
    
    BRAZIL
    
    CENTRAL PARKING SYSTEM BRASIL, LIMITADA




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STATE/COUNTRYOF INCORPORATION
    
    COMPANY NAME65
    
    BRITISH COLUMBIA
    
    ALLRIGHT PARK VANCOUVER, LTD.66
    
    BRITISH COLUMBIA
    
    LEXIS SYSTEMS, INC.67
    
    BRITISH COLUMBIA
    
    UNIVERSAL PARK HOLDINGS, INC.68
    
    BRITISH COLUMBIA
    
    UNIVERSAL PARKING, INC.69
    
    CANADA
    
    157166 CANADA, INC.70
    
    CANADA
    
    811462 ONTARIO, INC.71
    
    CANADA
    
    ALLRIGHT AUTO PARKS CANADA, LTD.72
    
    CANADA
    
    IDEAL PARKING, INC.73
    
    CANADA
    
    STERLING PARKING, LTD.74
    
    CHILE
    
    ESTACIONAMIENTOS CENTRAL PARKING SYSTEM CHILE LIMTADA75
    
    CHILE
    
    INVERSIONES CENTRAL PARKING SYSTEM LIMITADA76
    
    COLOMBIA
    
    CENTRAL PARKING SYSTEM COLOMBIA, LIMITADA77
    
    CZECH REPUBLIC
    
    CENTRAL PARKING SYSTEM OF THE CZECH REPUBLIC, SRO78
    
    DOMINICAN REPUBLIC
    
    CPS PARKING, S.A.79
    
    DOMINICAN REPUBLIC
    
    CPS PARKING SERVICES, S.A.80
    
    GERMANY
    
    CENTRAL PARKING SYSTEM DEUTSCHLAND, GMBH81
    
    GREECE
    
    CENTRAL PARKING SYSTEM ATHENS, A.E.82
    
    GREECE
    
    CENTRAL PARKING SYSTEM HELLAS, E.P.E.83
    
    HUNGARY
    
    CENTRAL PARKING SYSTEM KFT84
    
    IRELAND
    
    CENTRAL PARKING SYSTEM IRELAND, LTD.85
    
    IRELAND
    
    CONTROL PLUS LIMITED86
    
    MEXICO
    
    CENTRAL PARKING SYSTEM OF MEXICO, SA De CV87
    
    MEXICO
    
    SERVICIOS CORPORATIVOS PARA ESTACIONAMIENTOS, SA De CV88
    
    PERU
    
    CENTRAL PARKING SYSTEM OF PERU, S.A.89
    
    POLAND
    
    CENTRAL PARKING SYSTEM POLAND, LTD90
    
    POLAND
    
    CENTRAL PARKING SYSTEM WROCLAW SP ZOO91
    
    PUERTO RICO
    
    USA PARKING SYSTEM OF PUERTO RICO, INC.92
    
    SPAIN
    
    CENTRAL PARKING SYSTEM ESPANA, S.A.93
    
    SPAIN
    
    CENTRAL PARKING SYSTEM MADRID, S.A.94
    
    SWITZERLAND
    
    CENTRAL PARKING SYSTEM OF SWITZERLAND, AG95
    
    UK
    
    CENTRAL PARKING SYSTEM BIRMINGHAM, LTD.96
    
    UK
    
    CENTRAL PARKING SYSTEM LUTON, LTD.97
    
    UK
    
    CENTRAL PARKING SYSTEM OF THE U.K., LTD98
    
    UK
    
    CENTRAL PARKING TRANSPORTATION MANAGEMENT, LTD99
    
    UK
    
    CONTROL PLUS PARKING SYSTEM OF UK, LTD.100
    
    UK
    
    PARK AND FLY (HEATHROW), LTD101
    
    VENEZUELA
    
    CENTRAL PARKING SYSTEM OF VENEZUELA, S.A.