Exhibit 21





SUBSIDIARIES OF THE REGISTRANT





|NAME                                                  | STATE OR COUNTRY OF ORGANIZATION
OR INCORPORATION
|----------------------------------------------------- | -------------------------------------------------
|LUBCO, Inc.                                           | Delaware                                         
|Luby’s Bevco, Inc.                                    | Texas                                            
|Luby’s Holdings, Inc.                                 | Delaware                                         
|Luby’s Limited Partner, Inc.                          | Delaware                                         
|Luby’s Management, Inc.                               | Delaware                                         
|Luby’s Fuddruckers Restaurants, LLC                   | Texas                                            
|Fuddruckers of Howard County, LLC                     | Maryland                                         
|Fuddruckers of Annapolis, LLC                         | Maryland                                         
|Fuddruckers of Brandywine, LLC                        | Maryland                                         
|Fuddruckers Tulsa, LLC                                | Texas                                            
|R. Wes, Inc.                                          | Texas                                            
|Paradise Cheeseburgers, LLC                           | Texas                                            
|Paradise Restaurant Group, LLC                        | Delaware                                         
|Cheeseburger of Algonquin, LLC                        | Illinois                                         
|Cheeseburger of California, LLC                       | Maryland                                         
|Cheeseburger of Downers Grove, LLC                    | Illinois                                         
|Cheeseburger of Evansville, LLC                       | Indiana                                          
|Cheeseburger of Fishers, LLC                          | Indiana                                          
|Cheeseburger of Fredericksburg, LLC                   | Virginia                                         
|Cheeseburger of Ft. Meyers, LLC                       | Florida                                          
|Cheeseburger of Hilliard, LLC                         | Ohio                                             
|Cheeseburger of Kansas City, LLC                      | Kansas                                           
|Cheeseburger of Middleton, LLC                        | Wisconsin                                        
|Cheeseburger of Myrtle Beach, LLC                     | South Carolina                                   
|Cheeseburger of Newark, LLC                           | Delaware                                         
|Cheeseburger of Newport News, LLC                     | Virginia                                         
|High Tides of Omaha, LLC                              | Nebraska                                         
|Cheeseburger of Pasadena, LLC                         | Maryland                                         
|Cheeseburger of Sandestin, LLC                        | Florida                                          
|Cheeseburger of Secaucus, LLC                         | New Jersey                                       
|Cheeseburger of Southport, LLC                        | Indiana                                          
|Cheeseburger of Sterling Heights, LLC                 | Michigan                                         
|Cheeseburger of Terre Haute, LLC                      | Indiana                                          
|Cheeseburger of Virgina Beach, LLC                    | Virginia                                         
|Cheeseburger of Wallkill, LLC                         | New York                                         
|Cheeseburger of Woodbridge, LLC                       | Virginia                                         
|Cheeseburger in Paradise of Anne Arundel County, Inc. | Maryland                                         
|Cheeseburger in Paradise of St. Mary’s County, LLC    | Maryland                                         
|Other subsidiaries in the process of dissolution      | Various