Exhibit 21

SUBSIDIARIES OF ORIENT-EXPRESS HOTELS LTD.

|                                                                                       |                                                    | Jurisdiction of Organization                  
|-------------------------------------------------------------------------------------- | -------------------------------------------------- | ----------------------------------------------
|80 Westcliff (Pty) Ltd.                                                                |                                                    | South Africa                                  
|Alberghiera Fiesolana S.p.A.                                                           |                                                    | Italy                                         
|Byblos S.r.l. (subsidiary of Alberghiera Fiesolana S.p.A.)                             |                                                    | Italy                                         
|Baie Longue Investissements S.A.                                                       |                                                    | France                                        
|Société Hoteliere de Baie Longue S.A. (subsidiary of Baie Longue Investissements S.A.) |                                                    | French W.I.                                   
|Compania Hoteis Palace                                                                 |                                                    | Brazil                                        
|Grampiam Investimentos Hoteleiros S.A.                                                 |                                                    | Portugal                                      
|Hotel Cipriani S.p.A.                                                                  |                                                    | Italy                                         
|Subsidiaries of Hotel Cipriani S.p.A.                                                  |                                                    |                                               
|                                                                                       | Venice Simplon-Orient-Express Ltd.                 |                                               
|                                                                                       | Subsidiaries of Venice Simplon-Orient-Express Ltd. |                                               
|                                                                                       |                                                    | Northern Belle Ltd.                           
|                                                                                       |                                                    | Venice Simplon-Orient-Express Deutschland GmbH
|                                                                                       |                                                    | Venice Simplon-Orient-Express Voyages S.A.    
|                                                                                       | Venice Simplon-Orient-Express Servizi S.r.l.       |                                               
|Hotelapa Investimento Hoteleiro S.A.                                                   |                                                    | Portugal                                      
|Hotel Splendido S.r.l.                                                                 |                                                    | Italy                                         
|Subsidiaries of Hotel Splendido S.r.l.                                                 |                                                    |                                               
|                                                                                       | Mirna S.r.l.                                       |                                               
|                                                                                       | Société de la Cité S.A.                            |                                               
|La Residencia Ltd.                                                                     |                                                    | U.K.                                          
|Leisure Holdings Asia Ltd.                                                             |                                                    | Bermuda                                       
|Subsidiaries of Leisure Holdings Asia Ltd.                                             |                                                    |                                               
|                                                                                       | Myanmar Hotels and Cruises Ltd.                    |                                               
|                                                                                       | Vessel Holdings 2 Ltd.                             |                                               
|Lilianfels Hotel Ltd.                                                                  |                                                    | Bermuda                                       
|Lilianfels Blue Mountains Pty. Ltd. (subsidiary of Lilianfels Hotel Ltd.)              |                                                    | Australia                                     
|Miraflores Ventures Ltd.                                                               |                                                    | B.V.I.                                        
|Plan Costa Maya, S.A. de C.V. (subsidiary of Miraflores Ventures Ltd.)                 |                                                    | Mexico                                        
|MPP S.A.                                                                               |                                                    | Peru                                          
|Inversiones Malecon de la Reserva S.A. (subsidiary of MPP S.A.)                        |                                                    | Peru                                          
|Nara Tahiti S.A.                                                                       |                                                    | French Polynesia                              
|Observatory Hotel Ltd.                                                                 |                                                    | Bermuda                                       
|Observatory Hotel Pty. Ltd. (subsidiary of Observatory Hotel Ltd.                      |                                                    | Australia                                     
|OEH Oxford Ltd.                                                                        |                                                    | Bermuda                                       
|Le Manoir Ltd. (subsidiary of OEH Oxford Ltd.)                                         |                                                    | U.K.                                          
|Le Manoir Holdings Ltd. (subsidiary of Le Manoir Ltd.)                                 |                                                    | U.K.                                          
|Blanc Restaurants Ltd. (subsidiary of Le Manoir Holdings Ltd.)                         |                                                    | U.K.                                          
|OEH Peru Ltd.                                                                          |                                                    | Bermuda                                       
|Orient-Express Holdings 1 Ltd.                                                         |                                                    | Bermuda                                       
|Orient-Express Holdings 2 Ltd.                                                         |                                                    | Bermuda                                       
|Orient-Express Holdings 3 Ltd.                                                         |                                                    | Hong Kong                                     
|Orient-Express Holdings 4 Ltd.                                                         |                                                    | Bermuda                                       
|Orient-Express Hotels Inc.                                                             |                                                    | Delaware                                      

|Subsidiaries of Orient-Express Hotels Inc.      |                                                                            |                               
|----------------------------------------------- | -------------------------------------------------------------------------- | ------------------------------
|                                                | '21' Club Properties Inc.                                                  |                               
|                                                | '21' Club Inc. (subsidiary of '21' Club Properties Inc.)                   |                               
|                                                | Charleston Place Holdings Inc.                                             |                               
|                                                | Mountbay Holdings Inc.                                                     |                               
|                                                | Subsidiaries of Mountbay Holdings Inc.                                     |                               
|                                                |                                                                            | Inn at Perry Cabin Corporation
|                                                |                                                                            | Keswick Hall Inc.             
|                                                | Orient-Express Services Inc.                                               |                               
|                                                | Orient-Express Hotels Louisiana Inc.                                       |                               
|                                                | Venice Simplon-Orient-Express Inc.                                         |                               
|Orient-Express Hotels U.K. Ltd.                 |                                                                            | U.K.                          
|Subsidiaries of Orient-Express Hotels U.K. Ltd. |                                                                            |                               
|                                                | Collection Venice Simplon-Orient-Express Ltd.                              |                               
|                                                | Game Viewers (Pty) Ltd.                                                    |                               
|                                                | Gametrackers (Botswana) (Pty) Ltd. (subsidiary of Game Viewers (Pty) Ltd.) |                               
|                                                | Horatio Properties Ltd.                                                    |                               
|                                                | Mount Nelson Hotel Ltd. (subsidiary of Horatio Properties Ltd.)            |                               
|                                                | Orient-Express Services Ltd.                                               |                               
|                                                | Reid's Hoteis Lda.                                                         |                               
|                                                | Island Hotel (Madeira) Ltd. (subsidiary of Reid's Hoteis Lda.)             |                               
|Sea Containers Peru Rail Ltd.                   |                                                                            | Bermuda                       
|Windsor Court Hotel Limited Partnership         |                                                                            | Delaware