| EMERITUS      CORPORATION                           |
|-----------------------------------------------------|
| Consolidated      Subsidiaries as December 31, 2007 |
| COMPANY                                             | STATE | FORM |
|                                                |   |   |
| Champion      Oaks Investors LLC                    | WA | Limited      Liability Company |
| Collin      Oaks Investors LLC                      | WA | Limited      Liability Company |
| Duval      Oaks Investors LLC                       | WA | Limited      Liability Company |
| EM      I, LLC                                      | WA | Limited      Liability Company |
| EMAC                                                | DE | Corporation |
| EMERI      - Sky SC LLC                             | DE | Limited      Liability Company |
| EMERIHRT      Bloomsburg  LLC             | DE | Limited      Liability Company |
| EMERIHRT      Creekview  LLC              | DE | Limited      Liability Company |
| EMERIHRT      Danville  LLC               | DE | Limited      Liability Company |
| EMERIHRT      Greensboro  LLC             | DE | Limited      Liability Company |
| EMERIHRT      Harrisburg  LLC             | DE | Limited      Liability Company |
| EMERIHRT      Harrisionburg  LLC          | DE | Limited      Liability Company |
| EMERIHRT      Ravenna  LLC                | DE | Limited      Liability Company |
| EMERIHRT      Roanoke  LLC                | DE | Limited      Liability Company |
| EMERIPARK      SC LLC                               | DE | Limited      Liability Company |
| EMERITHRT      Henderson  LP              | DE | Limited      Partnership |
| EMERITHRT      Medical Center  LP         | DE | Limited      Partnership |
| EMERITHRT      Oakwell Farms  LP          | DE | Limited      Partnership |
| EMERITHRT      Stonebridge Ranch  LP      | DE | Limited      Partnership |
| Emeritus      Management I, LP                      | WA | Limited      Partnership |
| Emeritus      Management LLC                        | 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 IX, LLC                    | WA | Limited      Liability Company |
| 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 X, LLC                     | WA | Limited      Liability Company |
| Emeritus      Properties XI, LLC                    | WA | Limited      Liability Company |
| Emeritus      Properties XII, LLC                   | WA | Limited      Liability Company |
| Emeritus      Properties XIII, LLC                  | WA | Limited      Liability Company |
| Emeritus      Properties XIV, LLC                   | WA | Limited      Liability Company |
| Emeritus      Properties XVI, Inc.                  | NV | Corporation |
| Emeritus      Properties-Arkansas, LLC              | DE | Limited      Liability Company |
| Emeritus      Properties-NGH, LLC                   | WA | Limited      Liability Company |
| Emeritus      Real Estate IV, LLC                   | WA | Limited      Liability Company |
| Emeritus      Realty Corporation                    | NV | Corporation |
| Emeriville      SC LLC                              | DE | Limited      Liability Company |
| Emeriweg      - Stow, LLC                           | DE | Limited      Liability Company |
| Emeriweg      - Troy, LLC                           | DE | Limited      Liability Company |
| ESC      - Arbor Place, L.L.C.                      | WA | Limited      Liability Company |
| ESC      - Bozeman, LLC                             | WA | Limited      Liability Company |
| ESC      - NGH, LP                                  | WA | Limited      Partnership |
| ESC      - Puyallup, LLC                            | WA | Limited      Liability Company |
| ESC      I, L.P.                                    | WA | Limited      Partnership |
| ESC      III, LP                                    | WA | Limited      Partnership |
| ESC      IV, LP                                     | WA | Limited      Partnership |
| ESCGP      I, Inc.                                  | WA | Corporation |

----

| EMERITUS      CORPORATION                                                                       |
|-------------------------------------------------------------------------------------------------|
| Consolidated      Subsidiaries as December 31, 2007                                             |
| COMPANY                                                                                         | STATE | FORM |
|                                                                                            |   |   |
| ESCGP      II, Inc.                                                                             | WA | Corporation |
| ESC-Ridgeland      LLC                                                                          | WA | Limited      Liability Company |
| ESC-Silverdale,      LLC                                                                        | WA | Limited      Liability Company |
| Fretus      Investors  Chandler LLC   (Village Oaks @      Chandler)   | AZ | Limited      Liability Company |
| Fretus      Investors  LLC                                                            | WA | Limited      Liability Company |
| Fretus      Investors Austin LP                                                                 | WA | Limited      Partnership |
| Fretus      Investors Birmingham LLC   (Galleria Oaks)                           | AL | Limited      Liability Company |
| Fretus      Investors Dallas LP                                                                 | WA | Limited      Partnership |
| Fretus      Investors El Paso LP                                                                | WA | Limited      Partnership |
| Fretus      Investors Farmers Branch LP                                                         | WA | Limited      Partnership |
| Fretus      Investors Fort Wayne  LLC  (Village Oaks @ Fort Wayne      )    | IN | Limited      Liability Company |
| Fretus      Investors Fort Worth LP                                                             | WA | Limited      Partnership |
| Fretus      Investors Glendale LLC  (Village Oaks @Glendale)                          | AZ | Limited      Liability Company |
| Fretus      Investors Greenwood  LLC  (Village Oaks @ Greenwood      )      | IN | Limited      Liability Company |
| Fretus      Investors Hollywood Park  LP                                              | WA | Limited      Partnership |
| Fretus      Investors Houston LP                                                                | WA | Limited      Partnership |
| Fretus      Investors Indianapolis  LLC  (Meridian      Oaks)               | IN | Limited      Liability Company |
| Fretus      Investors Jacksonville  LLC  (Village Oaks @      Southpoint)   | FL | Limited      Liability Company |
| Fretus      Investors Las Vegas  LLC   (Loyalton of Las      Vegas)    | NV | Limited      Liability Company |
| Fretus      Investors Melbourne  LLC  (Village Oaks @      Melbourne)       | FL | Limited      Liability Company |
| Fretus      Investors Memorial Oaks Houston LP                                                  | WA | Limited      Partnership |
| Fretus      Investors Mesa  LLC   (Village Oaks @      Mesa)           | AZ | Limited      Liability Company |
| Fretus      Investors Orange Park  LLC  (Village Oaks @ Orange      Park)   | FL | Limited      Liability Company |
| Fretus      Investors Orlando  LLC   (Village Oaks @ Conway      )     | FL | Limited      Liability Company |
| Fretus      Investors Plano LP                                                                  | WA | Limited      Partnership |
| Fretus      Investors San Antonio LP                                                            | WA | Limited      Partnership |
| Fretus      Investors Sugar Lands LP                                                            | WA | Limited      Partnership |
| Fretus      Investors Winter Springs  LLC  (Village Oaks @      Tuskawilla) | FL | Limited      Liability Company |
| Heritage      Hills Retirement,  Inc.                                                 | NC | Corporation |
| Kingsley      Oaks Investors LLC                                                                | WA | Limited      Liability Company |
| Memorial      Oaks Investors LLC                                                                | WA | Limited      Liability Company |
| National      Orion Insurance Company                                                           | HI | Corporation |
| Northwest      Oaks Investors LLC                                                               | WA | Limited      Liability Company |
| Painted      Post LLC                                                                           | NY | Limited      Liability Company |
| Painted      Post Properties, Inc.                                                              | WA | Corporation |
| Ridgeland      Assisted Living, LLC                                                             | WA | Limited      Liability Company |
| Silver      Lake Assisted Living  LLC                                                 | WA | Limited      Liability Company |
| Sugar      Land Investors LLC                                                                   | WA | Limited      Liability Company |
| Tanglewood      Oaks Investors LLC                                                              | WA | Limited      Liability Company |
| Texas-ESC-Lubbock,      LP                                                                      | WA | Limited      Partnership |
| Urbantus,      LLC.                                                                             | DE | Limited      Liability Company |
| Village      Oaks Cielo Vista Investors LLC                                                     | WA | Limited      Liability Company |
| Village      Oaks Farmers Branch Investors LLC                                                  | WA | Limited      Liability Company |
| Village      Oaks Hollywood Park Investors LLC                                                  | WA | Limited      Liability Company |
| HC3      FT Meyers  LLC                                                               | DE | Limited      Liability Company |
| HC3      Orlando  LLC                                                                 | DE | Limited      Liability Company |
| HC3      Sunrise  LLC                                                                 | DE | Limited      Liability Company |
| EMERICHIP      Texas  LLC                                                             | DE | Limited      Liability Company |
| EMERICHIP      Renton  LLC                                                            | DE | Limited      Liability Company |
| EMERICHIP      Everett  LLC                                                           | DE | Limited      Liability Company |
| EMERICHIP      Phoenix  LLC                                                           | DE | Limited      Liability Company |

----

| EMERITUS      CORPORATION                           |
|-----------------------------------------------------|
| Consolidated      Subsidiaries as December 31, 2007 |
| COMPANY                                             | STATE | FORM |
|                                                |   |   |
| EMERICHIP      Bosie  LLC                 | DE | Limited      Liability Company |
| EMERICHIP      Voorhees  LLC              | DE | Limited      Liability Company |
| EMERICHIP      Walla Walla  LLC           | DE | Limited      Liability Company |
| EMERICHIP      Allentown  LLC             | DE | Limited      Liability Company |
| EMERICHIP      Latrobe LLC                          | DE | Limited      Liability Company |
| EMERICHIP      Dover LLC                            | DE | Limited      Liability Company |
| EMERICHIP      Pine Park  LLC             | DE | Limited      Liability Company |
| EMERICHIP      Hendersonville  LLC        | DE | Limited      Liability Company |
| EMERICHIP      Emerald Hills  LLC         | DE | Limited      Liability Company |
| EMERICHIP      Biloxi  LLC                | DE | Limited      Liability Company |
| EMERICHIP      Auburn  LLC                | DE | Limited      Liability Company |
| EMERICHIP      Alexandria  LLC            | DE | Limited      Liability Company |
| EMERICHIP      Lake Charles  LLC          | DE | Limited      Liability Company |
| EMERICHIP      Lafayette  LLC             | DE | Limited      Liability Company |
| EMERICHIP      Painted Post  LLC          | DE | Limited      Liability Company |
| EMERICHIP      Cedar Rapids  LLC          | DE | Limited      Liability Company |
| EMERICHIP      Bozeman  LLC               | DE | Limited      Liability Company |
| EMERICHIP      Lewiston  LLC              | DE | Limited      Liability Company |
| EMERICHIP      PuyallupLLUP  LLC          | DE | Limited      Liability Company |
| EMERICHIP      Englewood  LLC             | DE | Limited      Liability Company |
| EMERICHIP      Altamonte  LLC             | DE | Limited      Liability Company |
| EMERICHIP      La Casa Grande  LLC        | DE | Limited      Liability Company |
| EMERICHIP      Stockton  LLC              | DE | Limited      Liability Company |
| EMERICHIP      Escondido  LLC             | DE | Limited      Liability Company |
| EMERICHIP      Ontario  LLC               | DE | Limited      Liability Company |
| EMERICHIP      Lakeland  LLC              | DE | Limited      Liability Company |
| EMERICHIP      New Port Richey  LLC       | DE | Limited      Liability Company |
| EMERICHIP      Ocala East  LLC            | DE | Limited      Liability Company |
| EMERICHIP      Ocala West  LLC            | DE | Limited      Liability Company |
| EMERICHIP      Venice  LLC                | DE | Limited      Liability Company |
| EMERICHIP      Morristown  LLC            | DE | Limited      Liability Company |
| Summerville      Senior Living Inc.                 | DE | Corporation |
| Summerville      at Westminister Inc.               | MA | Corporation |
| Summerville      at Prince William Inc.             | DE | Corporation |
| Summerville      at Hillsborough LLC                | NJ | Limited      Liability Company |
| Summerville      at Stafford LLC                    | NJ | Limited      Liability Company |
| Summerville      at Voorhees LLC                    | NJ | Limited      Liability Company |
| Summerville      at Litchfield Hills LLC            | CT | Limited      Liability Company |
| Summerville      at South Windsor LLC               | CT | Limited      Liability Company |
| Summerville      at Kenner LLC                      | DE | Limited      Liability Company |
| Summerville      at Ocoee Inc.                      | DE | Corporation |
| Summerville      at Port Orange Inc.                | DE | Corporation |
| Summerville      at Potomac Inc.                    | DE | Corporation |
| Summerville      Management Inc.                    | DE | Corporation |
| Summerville      at COBBCO Inc.                     | CA | Corporation |
| South      Windsor Senior Living Properties INC     | DE | Corporation |
| Summerville      Management LLC                     | DE | Limited      Liability Company |
| Summerville      at Mentor LLC                      | DE | Limited      Liability Company |
| LH      Assisted Living LLC                         | DE | Limited      Liability Company |
| Summerville      at Carrollwood LLC                 | DE | Limited      Liability Company |
| Summerville      at Clearwater LLC                  | DE | Limited      Liability Company |

----

| EMERITUS      CORPORATION                           |
|-----------------------------------------------------|
| Consolidated      Subsidiaries as December 31, 2007 |
| COMPANY                                             | STATE | FORM |
|                                                |   |   |
| Summerville      at Cy Fair LLC                     | DE | Limited      Liability Company |
| Summerville      at Friendswood LLC                 | DE | Limited      Liability Company |
| Summerville      at Gainesville LLC                 | DE | Limited      Liability Company |
| Summerville      at Lakeland LLC                    | DE | Limited      Liability Company |
| Summerville      at Mandarin LLC                    | DE | Limited      Liability Company |
| Summerville      at New Port Richey LLC             | DE | Limited      Liability Company |
| Summerville      at Ocala East LLC                  | DE | Limited      Liability Company |
| Summerville      at Ocala West LLC                  | DE | Limited      Liability Company |
| Summerville      at Pinella Park LLC                | DE | Limited      Liability Company |
| Summerville      at St. Augustine LLC               | DE | Limited      Liability Company |
| Summerville      at Venice LLC                      | DE | Limited      Liability Company |
| Ancillary      Health Care LLC                      | DE | Limited      Liability Company |
| Great      Lakes Home Care LLC                      | DE | Limited      Liability Company |
| Summerville      at Cy-Fair LP                      | DE | Limited      Partnership |
| Summerville      at Friendswood LP                  | DE | Limited      Partnership |
| Summerville      at Irving Associates LP            | DE | Limited      Partnership |
| Summerville      at Irving LLC                      | DE | Limited      Liability Company |
| Summerville      at Lakeland Associates LP          | DE | Limited      Partnership |
| Summerville      at Lakeland Hills LLC              | DE | Limited      Liability Company |
| Summerville      at Chestnut Hills LLC              | DE | Limited      Liability Company |
| Summerville      at Golden Pond LLC                 | DE | Limited      Liability Company |
| Summerville      at Atherton Court LLC              | DE | Limited      Liability Company |
| Summerville      at Barrington Court LLC            | DE | Limited      Liability Company |
| Summerville      at Roseville Gardens LLC           | DE | Limited      Liability Company |
| Summerville      at Camelot Place LLC               | DE | Limited      Liability Company |
| Summerville      at Fox Run LLC                     | DE | Limited      Liability Company |
| Summerville      at Hillen Vale LLC                 | DE | Limited      Liability Company |
| Summerville      at Lakeview LLC                    | DE | Limited      Liability Company |
| Summerville      at Oak Place LLC                   | DE | Limited      Liability Company |
| Summerville      at Oviedo  LLC           | DE | Limited      Liability Company |
| Summerville      at Wekiwa Springs LLC              | DE | Limited      Liability Company |
| The      Estates of Oak Ridge LLC                   | DE | Limited      Liability Company |
| The      Terrace at Lookout Pointe LLC              | DE | Limited      Liability Company |
| Senior      Living Properties  LLC        | DE | Limited      Liability Company |
| Summerville      at North Hills LLC                 | DE | Limited      Liability Company |
| The      Inn at Medina  LLC               | DE | Limited      Liability Company |
| Summerville      at Outlook Manor LLC               | DE | Limited      Liability Company |
| Summerville      at South Dayton LLC                | DE | Limited      Liability Company |
| Summerville      at Ridgewood Gardens LLC           | DE | Limited      Liability Company |
| Summerville      Investors  LLC           | DE | Limited      Liability Company |
| The      Inn at Grove City  LLC           | DE | Limited      Liability Company |
| Summerville      at Hazel Creek  LLC      | DE | Limited      Liability Company |
| Brick      Assisted Living INC                      | DE | Corporation |
| Summerville      at Baytown Inc.                    | DE | Corporation |
| Summerville      at Charlotte Inc.                  | DE | Corporation |
| Summerville      at Durham Inc.                     | DE | Corporation |
| Summerville      at Mount Vernon Inc.               | DE | Corporation |
| SW      Assisted Living LLC                         | DE | Limited      Liability Company |
| Summerville      1  LLC                   | DE | Limited      Liability Company |
| Summerville      2  LLC                   | DE | Limited      Liability Company |
| Summerville      3  LLC                   | DE | Limited      Liability Company |

----

| EMERITUS      CORPORATION                           |
|-----------------------------------------------------|
| Consolidated      Subsidiaries as December 31, 2007 |
| COMPANY                                             | STATE | FORM |
|                                                |   |   |
| Summerville      4  LLC                   | DE | Limited      Liability Company |
| Summerville      5  LLC                   | DE | Limited      Liability Company |
| Summerville      6  LLC                   | DE | Limited      Liability Company |
| Summerville      7  LLC                   | DE | Limited      Liability Company |
| Summerville      8  LLC                   | DE | Limited      Liability Company |
| Summerville      9  LLC                   | DE | Limited      Liability Company |
| Summerville      11  LLC                  | DE | Limited      Liability Company |
| Summerville      12  LLC                  | DE | Limited      Liability Company |
| Summerville      13  LLC                  | DE | Limited      Liability Company |
| Summerville      14  LLC                  | DE | Limited      Liability Company |
| Summerville      15  LLC                  | DE | Limited      Liability Company |
| Summerville      16  LLC                  | DE | Limited      Liability Company |
| Summerville      17  LLC                  | DE | Limited      Liability Company |
| Summerville      at Heritage Place LLC              | DE | Limited      Liability Company |
| Summerville      at Harden Ranch LLC                | DE | Limited      Liability Company |
| Summerville      at Fairwood Manor LLC              | DE | Limited      Liability Company |

----