**EXHIBIT 21**

 

**METRO-GOLDWYN-MAYER INC. AND SUBSIDIARIES**

 

**As of December 31, 2004**

 

AIDART DISTRIBUTORS CORP. NY 

AIDART PICTURES, INC. NY 

ALBINO ALLIGATOR PRODUCTIONS, INC. CA 

ALPHA LIBRARY COMPANY, INC. DE

ALTAR PRODUCTIONS, INC. CA 

AMBULANCE PRODUCTIONS, INC. CA

AMERICAN INTERNATIONAL PICTURES, INC. DE 

BACKLOT PRODUCTIONSINC. DE 

BAND FILMS, INC. CA 

BEGINNING TO ROAR INC. DE

BETA LIBRARY COMPANY, INC. DE 

BEVERLY HILLS NINJAPRODUCTIONS, INC. CA 

BRIGHTON PRODUCTIONS, INC. CA 

CANDANTINOMUSIC, INC. DE 

CANZIONE MUSIC, INC. DE 

CARCASSONNEPRODUCTIONS INC. DE 

CHARLES BAND FILMS, INC. CA 

COSMIC TITLECORP. DE 

DAYS PICTURE CORPORATION NY 

DAYTON FILM PRODUCTIONS,INC. CA 

DELOVELY LEASING INC. DE 

DELTA LIBRARY COMPANY, INC.DE 

DELTA LIBRARY HOLDINGS, INC. DE 

DOMESTIC LIBRARYACQUISITION, LLC DE 

DONNA MUSIC PUBLICATIONS CA 

DUBLIN FILMSINC. DE 

EIGHTEEN LEASING CORPORATION DE 

EMPIRE ENTERTAINMENT,INC. CA 

EPIC PICTURES ENTERPRISES, INC. CA 

EPSILON LIBRARYCOMPANY, INC. DE 

ESPARZA/KATZ PRODUCTIONS, INC. CA 

F.P.PRODUCTIONS CA 

FAMOUS ARTISTS AGENCY, INC. CA 

FAMOUS ARTISTSPRODUCTIONS, INC. CA 

FIRST WALNUT INC. DE 

FLIPPERPRODUCTIONS, INC. CA 

FOREIGN LIBRARY ACQUISITION, LLC DE 

G-2ENTERTAINMENT COMPANY CA 

G26 COMPANY DE 

GAMMA LIBRARYCOMPANY, INC. DE 

GHOULIES PRODUCTIONS, INC. CA 

GRAND TALKINC. DE 

HERITAGE ENTERTAINMENT, INC. DE 

IVAN TORS MUSIC, INC.CA 

JH PRODUCTIONS INC. DE 

LAMBDA LIBRARY COMPANY, INC. DE

LEXYN PRODUCTIONS, INC. CA 

LION INDEPENDENT TELEVISION INC. DE 

LONDON FILMS INC. DE 

LONG ISLAND PICTURES, LLC DE 

LOPERT PICTURES CORPORATION DE 

MAPLE STREET ENTERTAINMENT INC. DE 

MCEG STERLING COMPUTER SERVICES CA 

MCEG STERLING DEVELOPMENT CA 

MCEG STERLING ENTERTAINMENT CA 

MCEG STERLING PRODUCTIONS CA 

MEDIA RESOURCES CREDIT CORPORATION DE 

METRO PICTURES CORPORATION OF AMERICADE 

METRO-GOLDWN-MAYER ANIMATION, INC. DE 

METRO-GOLDWYN-MAYERDISTRIBUTION CO. DE 

METRO-GOLDWYN-MAYER HOME ENTERTAINMENT LLC DE 

METRO-GOLDWYN-MAYER INC. DE 

METRO-GOLDWYN-MAYER INDIA, LTD. NJ 

METRO-GOLDWYN-MAYER INTERACTIVE PRODUCTIONS INC. DE 

METRO-GOLDWYN-MAYER LION CORP. DE 

METRO-GOLDWYN-MAYER MOTION PICTURE CO. NJ 

METRO-GOLDWYN-MAYER MUSIC INC. DE

METRO-GOLDWYN-MAYER OF CHINA, INC. NJ 

METRO-GOLDWYN-MAYERONLINE INC. DE 

METRO-GOLDWYN-MAYER OVERSEAS INC. DE 

METRO-GOLDWYN-MAYER PICTURES INC. DE 

METRO-GOLDWYN-MAYER STUDIOS INC. DE 

MGM AND UA SERVICES COMPANY DE 

MGM DEVELOPMENT, INC. DE 

MGM DIGITAL DEVELOPMENT INC. DE 

MGM DIRECT INC. DE 

MGM DOMESTIC TELEVISION DISTRIBUTION LLC DE 

MGM GLOBAL HOLDINGS INC. DE 

MGM HOME ENTERTAINMENT DISTRIBUTION CORP. DE 

MGM INTERACTIVE INC. DE

MGM INTERNATIONAL TELEVISION DISTRIBUTION INC. DE 

MGM LAPTVLLC DE 

MGM LION PRINTS LLC DE 

MGM ME INC. DE 

MGM MIDDLE EAST CO. DE 

MGM/NBC MEDIA SALES, LLC 

MGM NETWORKS INC. DE 

MGM NETWORKS LATIN AMERICA LLC DE 

MGM NETWORKS U.S. INC. DE 

MGM NORTH AMERICA HOLDINGS INC. DE 

MGM ON DEMAND INC. DE 

MGM SUPER PRODUCTIONS INC. DE 

MGM TELEVISION AUSTRALIA INC. DE 

MGM TELEVISION ENTERTAINMENT INC. DE

MGM/UA, INC. DE 

MIDNIGHT BLUE PRODUCTIONS, INC. CA

MUSICWAYS, INC. CA 

NINETEEN LEASING CORPORATION DE

NSNA CO. DE 

OMEGA LIBRARY COMPANY, INC. DE 

OPC MUSIC PUBLISHING, INC. CA 

ORION FILM CLASSICS COMPANY DE 

ORION HOME ENTERTAINMENT CORPORATION DE 

ORION MUSIC PUBLISHING, INC. CA 

ORION PICTURES CORPORATION DE 

ORION PICTURES DISTRIBUTION CORPORATION DE 

ORION PICTURES LIBRARY ACQUISITION CO., INC. DE 

ORION TV PRODUCTIONS, INC.NY 

P & F ACQUISITION CORP. DE 

PARTNERSHIP PICTURE CORP.NY 

PATHE ENTERTAINMENT MOVIESONGS, INC. CA 

PATHEENTERTAINMENT MUSIC, INC. CA 

PATHE FILMS, INC. NY 

PATHERELEASING CORP. NY 

PATHE TS, INC. DE 

PFE LIBRARY ACQUISITIONCOMPANY, INC. DE 

PURPLE PHOTOPLAYS, INC. NY 

RED CORNERPRODUCTION INC. DE 

SARAFILMS PRODUCTIONS INC. DE 

SEVENTEENLEASING CORPORATION DE 

SHE SPIES INC. DE 

SIGMA LIBRARYCOMPANY, INC. DE 

SINGLES PRODUCTIONS, INC. CA 

TANGLED WEBPRODUCTIONS, INC. DE 

TARYN PRODUCTIONS, INC. CA 

THE AZIMUTHCOMPANY, INC. WI 

THE MIRISCH CORPORATION OF DELAWARE DE 

THEWAR AT HOME PRODUCTIONS, INC. CA 

THREE PICTURES CORPORATION DE 

TIME PRODUCTION INC. DE 

TURBO PRODUCTIONS INC. 

TWENTY LEASING CORPORATION DE 

U.A. OF BRAZIL, INC. DE 

U/A MUSIC INC. DE 

UNITED ARTISTS CHINA, INC. DE 

UNITED ARTISTS CORPORATION DE 

UNITED ARTISTS CORPORATION OF EGYPT DE 

UNITED ARTISTS CORPORATION OF PUERTO RICO DE 

UNITED ARTISTS EUROPA, INC. DE 

UNITED ARTISTS FILMS COMPANY CA 

UNITED ARTISTS FILMS INC. DE 

UNITED ARTISTS FILMS (MR. ACCIDENT) INC. DE 

UNITED ARTISTS MUSIC (BELGIUM),INC. DE 

UNITED ARTISTS MUSIC INC. DE 

UNITED ARTISTS OVERSEAS,INC. DE 

UNITED ARTISTS PICTURES INC. DE 

UNITED ARTISTSPRODUCTIONS INC. DE 

UNITED ARTISTS RECORDS INC. DE 

UNITEDARTISTS TELEVISION CORP. DE 

UNITED LION MUSIC, INC. DE 

VENTURA/GLORIA FILMS INC. DE 

VIRGIN VISION CA 

WARGAMES II PRODUCTIONS INC. DE 

WEBSPINNER, INC. DE 

WIZARD VIDEO, INC. CA 

ZETA LIBRARY COMPANY, INC. DE 

BALMEDIE PTY, LTD Australia 

BLUE WATER PRODUCTIONS LTD. Bahamas 

CAMBRIDGE HOLDINGS LTD U.K. 

CANADIAN ACQUISITION CORPORATION Canada 

CANNON FILM DISTRIBUTION NEDERLAND B.V. Netherlands 

CANNON FILM FINANCE LTDU.K. 

CANNON INTERNATIONAL B.V. Netherlands 

CANNON NEXTLOWLIMITED U.K. 

CANNON SCREEN ENTERTAINMENT (HOLDINGS) LTD U.K. 

EMPIRE STUDIOS SRL Italy 

LES ARTISTES ASSOCIES S.A. France 

LES PRODUCTIONS ARTISTES ASSOCIES S.A. France 

MAUBEE PRODUCTIONS, LIMITED Jamaica 

METRO-GOLDWYN-MAYER FILMAATSCHAPPIJ B.V. Holland 

METRO-GOLDWYN-MAYER HOLDINGS LTD. (CANADA) Canada 

METRO-GOLDWYN-MAYER IBERICA S.A. Spain 

METRO-GOLDWYN-MAYER INTERNATIONALINC. (PANAMA) Panama 

METRO-GOLDWYN-MAYER SOUTH AMERICA B.V. Holland 

MGM FILMS (CYPRUS) LIMITED Cyprus 

MGM HOME ENTERTAINMENT (Belgique) SPRL Belgium 

MGM HOME ENTERTAINMENT (Deutschland) GmbH Germany 

MGM HOME ENTERTAINMENT (Europe) LIMITED U.K. 

MGM HOME ENTERTAINMENT (France) S.A.S France 

MGM HOME ENTERTAINMENT GROUP(Australasia) PTY. LIMITED Australia 

MGM HOME ENTERTAINMENT (Nederland) B.V. Netherlands 

MGM HUNGARY BUSINESS SERVICES Kft Hungary 

MGM INTERNATIONAL B.V. Holland 

MGM NEDERLAND B.V. Holland 

MGM NETWORKS ASIA PTE. LTD. Singapore 

MGM NETWORKS (DEUTSCHLAND) GmbH Germany 

MGM PRODUCTIONS LTD U.K.

MGM PRODUCTION SERVICES (B.C.) LTD. Canada 

MGM PRODUCTIONSERVICES (Canada) LIMITED Canada 

MGM TELECOMMUNICATIONS (FRANCE) S.A.R.L. France 

MGM TELEVISION (CYPRUS) LIMITED Cyprus 

MGM TELEVISION (EUROPE) LIMITED U.K. 

MGM TELEVISION PRODUCTIONS (ONTARIO), LTD. Canada 

MGM/UA HOME ENTERTAINMENTGROUP (Canada) LTD Canada 

MGM/UA HOME VIDEO (UK) LTD U.K. 

PACIFIC LION TELEVISION (H.K.) LIMITED Hong Kong 

PATHE INTERNATIONAL B.V. Holland 

PRODUZIONI ASSOCIATE DELPHOS SARL Italy 

UNITED ARTISTS (Australasia)(Proprietary) LIMITED Australia 

UNITED ARTISTS CORPORATION LIMITED U.K. 

UNITED ARTISTS FILMS LIMITED U.K.

UNITED ARTISTS MUSIC DE MEXICO S.A. Mexico 

UNITED ARTISTSSCREEN ENTERTAINMENT LTD U.K.