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                                                            EXHIBIT 21


                           AMERICAN COMMUNITY PROPERTIES TRUST
                                CONSOLIDATED ENTITIES AND
                             SUBSIDIARIES OF THE REGISTRANT
                                    DECEMBER 31, 1998


At December 31, 1998, the financial statements of the following entities were
consolidated with those of the Registrant in the Consolidated Financial
Statements incorporated herein:

     American Community Properties Trust, a Maryland business trust

     American Housing Management Company, a Delaware corporation

     American Housing Properties L.P., a Delaware limited partnership

     American Land Development U.S., Inc., a Maryland corporation

     American Rental Management Company, a Delaware corporation

     American Rental Properties Trust, a Maryland real estate investment trust

     Fox Chase Apartments General Partnership, a Maryland general
     partnership

     Headen House Associates Limited Partnership, a Maryland limited
     partnership

     IGP Group Corp., a Puerto Rico corporation

     Interstate General Properties Limited Partnership S.E., a Maryland
     limited partnership

     Lancaster Apartments Limited Partnership, a Maryland limited
     partnership

     Land Development Associates S.E., a Puerto Rico partnership

     New Forest Apartments General Partnership, a Maryland general
     partnership

     Palmer Apartments Associates Limited Partnership, a Maryland limited
     partnership

     St. Charles Community, LLC, a Delaware limited liability company

     Wakefield Terrace Associates Limited Partnership, a Maryland limited
     partnership

     Wakefield Third Age Associates Limited Partnership, a Maryland
     limited partnership





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At December 31, 1998, the Registrant and its consolidated entities had the
following significant unconsolidated subsidiaries:

     Alturas del Senorial Associates Limited Partnership, a Maryland
     limited partnership

     Bannister Associates Limited Partnership, a Maryland limited
     partnership

     Bayamon Gardens Associates Limited Partnership, a Maryland limited
     partnership

     Brookside Gardens Limited Partnership, a Maryland limited partnership

     Carolina Associates Limited Partnership, a Maryland limited
     partnership

     Chastleton Apartments Associates, a District of Columbia limited
     partnership

     Coachman's Limited Partnership, a Maryland limited partnership

     Colinas de San Juan Associates Limited Partnership, a Maryland
     limited partnership

     Crossland Associates Limited Partnership, a Maryland limited
     partnership

     ELI S.E., a Puerto Rico special partnership

     Escorial Builders S.E., a Puerto Rico special partnership

     Essex Apartments Associates, a Virginia limited partnership

     Huntington Associates Limited Partnership, a Maryland limited
     partnership

     Jardines de Camparra Associates Limited Partnership, a Maryland
     limited partnership

     Lakeside Apartments Limited Partnership, a Maryland limited
     partnership

     Maryland Cable Limited Partnership, a Maryland limited partnership

     Monserrate Associates Limited Partnership, a Maryland limited
     partnership

     Monte de Oro Associates, a Maryland limited partnership

     New Center Associates Limited Partnership, a Maryland limited
     partnership

     San Anton Associates, a Massachusetts limited partnership

     Turabo Limited Dividend Partnership, a Massachusetts limited
     partnership

     Valle del Sol Limited Partnership, a Maryland limited partnership