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                              EMERITUS CORPORATION
                Consolidated Subsidiaries as of December 31, 2003


COMPANY                               STATE            FORM
<S>                                   <C>    <C>
EM I, L.L.C.                          WA     Limited Liability Company
EMAC                                  DE     Corporation
Emericare, Inc.                       WA     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 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 XV, L.L.C.        WA     Limited Liability Company
Emeritus Properties XVI, Inc.         NV     Corporation
Emeritus Properties-NGH, L.L.C.       WA     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 III, L.L.C.           DE     Limited Liability Company
Emeritus Realty V, 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 Port St. Richie, LLC  DE     Limited Liability Company
Emeritus Realty Puyallup, L.L.C.      DE     Limited Liability Company
ESC - Bozeman, L.L.C.                 WA     Limited Liability Company
ESC - Land, L.L.C.                    DE     Limited Liability Company
ESC - New Port Richey, L.L.C.         WA     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-Port St. Richie, L.L.C.           WA     Limited Liability Company
Fairfield Retirement Center, L.L.C.   CA     Limited Liability Company
Grand Terrace L.L.C.                  DE     Limited Liability Company
Heritage Hills Retirement,  Inc.      NC     Corporation
Painted Post L.L.C.                   NY     Limited Liability Company
Painted Post Properties, Inc.         WA     Corporation
Ridgeland Assisted Living, L.L.C.     WA     Limited Liability Company
TDC/Emeritus Paso Robles Ptshp        WA     Partnership
Texas-ESC-Lubbock, LP                 WA     Limited Partnership
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