| EMERITUS                CORPORATION                              |   |                                     |
|------------------------------------------------------------------|--------|------------------------------------------|
| Consolidated                Subsidiaries as of December 31, 2006 |   |                                     |
|                                                             |   |                                     |
| COMPANY                                                          | STATE  | FORM                                     |
|                                                             |   |                                     |
| EM                I, L.L.C.                                      | WA     | Limited                Liability Company |
| EMAC                                                             | DE     | Corporation                              |
| Emeritus                Management I, L.P.                       | WA     | Limited                Partnership       |
| Emeritus                Management L.L.C.                        | WA     | Limited                Liability Company |
| Emeritus                Properties I, Inc.                       | WA     | Corporation                              |
| Emeritus                Properties II, Inc.                      | WA     | Corporation                              |
| Emeritus                Properties III, Inc.                     | WA     | Corporation                              |
| Emeritus                Properties IV, Inc.                      | WA     | Corporation                              |
| Emeritus                Properties V, Inc.                       | WA     | Corporation                              |
| Emeritus                Properties VI, Inc.                      | WA     | Corporation                              |
| Emeritus                Properties VII, Inc.                     | WA     | Corporation                              |
| Emeritus                Properties VIII, Inc.                    | WA     | Corporation                              |
| Emeritus                Properties IX, L.L.C.                    | WA     | Limited                Liability Company |
| Emeritus                Properties X, L.L.C.                     | WA     | Limited                Liability Company |
| Emeritus                Properties XI, L.L.C.                    | WA     | Limited                Liability Company |
| Emeritus                Properties XII, L.L.C.                   | WA     | Limited                Liability Company |
| Emeritus                Properties XIII, L.L.C.                  | WA     | Limited                Liability Company |
| Emeritus                Properties XIV, L.L.C.                   | WA     | Limited                Liability Company |
| Emeritus                Properties XVI, Inc.                     | NV     | Corporation                              |
| Emeritus                Properties-NGH, L.L.C.                   | WA     | Limited                Liability Company |
| Emeritus                Properties-Arkansas, L.L.C.              | DE     | Limited                Liability Company |
| Emeritus                Real Estate IV, L.L.C.                   | WA     | Limited                Liability Company |
| Emeritus                Realty Corporation                       | NV     | Corporation                              |
| Emeritus                Realty II, L.L.C.                        | DE     | Limited                Liability Company |
| Emeritus                Realty VII, L.L.C.                       | DE     | Limited                Liability Company |
| Emeritus                Realty XIV, L.L.C.                       | DE     | Limited                Liability Company |
| Emeritus                Realty Bozeman, L.L.C.                   | DE     | Limited                Liability Company |
| Emeritus                Realty Puyallup, L.L.C.                  | DE     | Limited                Liability Company |
| ESC                - Arbor Place, L.L.C.                         | WA     | Limited                Liability Company |
| ESC                - Bozeman, L.L.C.                             | WA     | Limited                Liability Company |
| ESC                - Land, L.L.C.                                | DE     | Limited                Liability Company |
| ESC                - NGH, L.P.                                   | WA     | Limited                Partnership       |
| ESC                - Puyallup, L.L.C.                            | WA     | Limited                Liability Company |
| ESC-Silverdale,                LLC                               | WA     | Limited                Liability Company |
| ESC                I, L.P.                                       | WA     | Limited                Partnership       |
| ESC                III, L.P.                                     | WA     | Limited                Partnership       |
| ESC                IV, L.P.                                      | WA     | Limited                Partnership       |
| ESCGP                I, Inc.                                     | WA     | Corporation                              |
| ESCGP                II, Inc.                                    | WA     | Corporation                              |
| ESC-Ridgeland                L.L.C.                              | WA     | Limited                Liability Company |
| Heritage                Hills Retirement, Inc.                   | NC     | Corporation                              |
| National                Orion Insurance Company                  | HI     | Corporation                              |
| Painted                Post L.L.C.                               | NY     | Limited                Liability Company |
| Painted                Post Properties, Inc.                     | WA     | Corporation                              |
| Silver                Lake Assisted Living LLC                   | WA     | Limited                Liability Company |
| Texas-ESC-Lubbock,                LP                             | WA     | Limited                Partnership       |