----

----

**EXHIBIT      21.1**

**SUBSIDIARIES      OF EQUITY INNS, INC.**

|                                                       | **Jurisdiction                of** |
|------------------------------------------------------------|------------------------------------|
| **Name**                                                   | **Incorporation/Organization**     |
|                                                       |                               |
| Equity                Inns Trust                           | Maryland                           |
| Equity                Inns Services, Inc.                  | Tennessee                          |
| Equity                Inns TRS Holdings, Inc.              | Tennessee                          |
| Equity                Inns Partnership, L.P.               | Tennessee                          |
| Equity                Inns Partnership II, L.P.            | Tennessee                          |
| Equity                Inns/West Virginia Partnership, L.P. | Tennessee                          |
| EQI                Financing Corporation                   | Tennessee                          |
| EQI                Financing Partnership I, L.P.           | Tennessee                          |
| EQI                Financing Corporation II                | Tennessee                          |
| EQI                Financing Partnership II, L.P.          | Tennessee                          |
| EQI/WV                Financing Partnership, L.P.          | Tennessee                          |
| EQI                Financing Corporation III               | Tennessee                          |
| EQI                Financing Partnership III, L.P.         | Tennessee                          |
| EQI                Financing Corporation IV                | Tennessee                          |
| EQI                Financing Partnership IV, L.P.          | Tennessee                          |
| EQI                Financing Corporation V                 | Tennessee                          |
| EQI                Financing Partnership V, L.P.           | Tennessee                          |
| EQI/WV                Financing Corporation                | Tennessee                          |
| EQI/WV                Financing Partnership II, L.P.       | Tennessee                          |
| E.                Inns Orlando, Inc.                       | Tennessee                          |
| E.I.P.                Orlando, L.P.                        | Tennessee                          |
| ENN                Company, Inc.                           | Tennessee                          |
| ENN                Leasing Company, Inc.                   | Tennessee                          |
| ENN                Leasing Company I, L.L.C.               | Delaware                           |
| ENN                Leasing Company II, L.L.C.              | Delaware                           |
| ENN                Leasing Company III, L.L.C.             | Delaware                           |
| ENN                Leasing Company IV, L.L.C.              | Delaware                           |
| ENN                Leasing Company V, L.L.C.               | Delaware                           |
| ENN                TRS, Inc.                               | Tennessee                          |
| ENN                TN, LLC                                 | Tennessee                          |
| ENN                TN I, LLC                               | Delaware                           |
| ENN                TN II, LLC                              | Delaware                           |
| ENN                TN IV, LLC                              | Delaware                           |
| ENN                TN V, LLC                               | Delaware                           |
| EQI                FL Corporation                          | Tennessee                          |

----

|                                                                   | **Jurisdiction                of** |
|------------------------------------------------------------------------|------------------------------------|
| **Name**                                                               | **Incorporation/Organization**     |
|                                                                   |                               |
| ENN                KS, Inc.                                            | Kansas                             |
| ENN                Gainesville, L.L.C.                                 | Delaware                           |
| ENN                Tampa, L.L.C.                                       | Delaware                           |
| ENN                Tallahassee, L.L.C.                                 | Delaware                           |
| ENN                Knoxville, L.L.C.                                   | Delaware                           |
| ENN                Chattanooga, L.L.C.                                 | Delaware                           |
| ENN                Savannah, L.L.C.                                    | Delaware                           |
| ENN                Asheville, L.L.C.                                   | Delaware                           |
| ENN                Athens, L.L.C.                                      | Delaware                           |
| EQI                Tallahassee, L.P.                                   | Tennessee                          |
| EQI                Athens, L.P.                                        | Tennessee                          |
| EQI                Gainesville, L.P.                                   | Tennessee                          |
| McKibbon                Hotel Group of Gainesville, Florida, L.P.      | Georgia                            |
| McKibbon                Hotel Group of Tallahassee, Florida #3, L.P.   | Georgia                            |
| McKibbon                Hotel Group of Sabal Park, Florida, L.P.       | Georgia                            |
| McKibbon                Hotel Group of Tallahassee, Florida, L.P.      | Georgia                            |
| McKibbon                Hotel Group of Knoxville, Tennessee #2, L.P.   | Georgia                            |
| McKibbon                Hotel Group of Savannah, Georgia, L.P.         | Georgia                            |
| McKibbon                Hotel Group of Asheville, North Carolina, L.P. | Georgia                            |
| McKibbon                Hotel Group of Chattanooga, Tennessee, L.P.    | Georgia                            |
| EQI                Mobile, L.P.                                        | Tennessee                          |
| EQI                Macon, L.P.                                         | Tennessee                          |
| McKibbon                Hotel Group of Knoxville, L.P.                 | Georgia                            |
| ENN                Knoxville 2, L.L.C.                                 | Delaware                           |
| ENN                Macon, L.L.C.                                       | Delaware                           |
| ENN                Mobile, L.L.C.                                      | Delaware                           |
| Equity                Inns TRS Holdings, Inc.                          | Tennessee                          |
| EQI                San Antonio L.P.                                    | Tennessee                          |
| EQI                Kentucky Corporation                                | Tennessee                          |
| EQI                Bowling Green Partnership, L.P.                     | Tennessee                          |
| EQI                Jacksonville Partnership, L.P.                      | Tennessee                          |
| EQI                Jacksonville Corporation                            | Tennessee                          |
| ENN                Jacksonville, L.L.C.                                | Delaware                           |
| McKibbon                Hotel Group of Sarasota, Florida #2, L.P.      | Georgia                            |
| McKibbon                Hotel Group of Ft. Myers, Florida, L.P.        | Georgia                            |
| McKibbon                Hotel Group of Sarasota, Florida, L.P.         | Georgia                            |
| ENN                Sarasota L.L.C.                                     | Delaware                           |
| ENN                Sarasota 2 L.L.C.                                   | Delaware                           |
| ENN                Ft. Myers L.L.C.                                    | Delaware                           |
| EQI                Franklin L.P.                                       | Tennessee                          |
| EQI                Carlsbad Corporation                                | Tennessee                          |

----

|                                                              | **Jurisdiction                of** |
|-------------------------------------------------------------------|------------------------------------|
| **Name**                                                          | **Incorporation/Organization**     |
|                                                              |                               |
| EQI                Carlsbad Partnership, L.P.                     | Tennessee                          |
| ENN                Carlsbad, L.L.C.                               | Delaware                           |
| EQI                Dalton Partnership, L.P.                       | Tennessee                          |
| EQI                Jacksonville Partnership, L.P.                 | Tennessee                          |
| EQI                Asheville Partnership, L.P.                    | Tennessee                          |
| EQI                Ft. Myers Partnership, L.P.                    | Tennessee                          |
| EQI                Louisville Partnership, L.P.                   | Tennessee                          |
| EQI                Orlando Corporation                            | Tennessee                          |
| EQI                Orlando Partnership, L.P.                      | Tennessee                          |
| ENN                Orlando, L.L.C.                                | Delaware                           |
| EQI                Financing Corporation VI                       | Tennessee                          |
| Equity                Inns Services, L.L.C.                       | Tennessee                          |
| ENN                Services Corporation                           | Tennessee                          |
| McKibbon                Hotel Group of Sarasota, Florida #3, L.P. | Georgia                            |
| McKibbon                Hotel Group of Savannah, Georgia #2, L.P. | Georgia                            |
| ENN                Maitland L.L.C.                                | Delaware                           |
| ENN                Tampa 2, L.L.C.                                | Delaware                           |
| EQI                Maitland Corporation                           | Tennessee                          |
| EQI                Tampa 2 Corporation                            | Tennessee                          |
| McKibbon                Hotel Group of Mobile, Alabama #2, L.P.   | Georgia                            |
| EQI                Orlando 2, L.L.C.                              | Tennessee                          |
| EQI                Ann Arbor Partnership, L.P.                    | Tennessee                          |
| EQI                Ann Arbor Corporation                          | Tennessee                          |
| ENN                Ann Arbor, L.L.C.                              | Delaware                           |
| EQI                Milford Partnership, L.P.                      | Tennessee                          |
| EQI                Milford Corporation                            | Tennessee                          |
| ENN                Milford, L.L.C.                                | Delaware                           |
| EQI                Meriden Partnership, L.P.                      | Tennessee                          |
| EQI                Meriden Corporation                            | Tennessee                          |
| ENN                Meriden, L.L.C.                                | Delaware                           |
| EQI                Naperville Partnership, L.P.                   | Tennessee                          |
| EQI                Naperville Corporation                         | Tennessee                          |
| ENN                Naperville, L.L.C.                             | Delaware                           |
| EQI                Indianapolis Partnership, L.P.                 | Tennessee                          |
| EQI                Indianapolis Corporation                       | Tennessee                          |
| ENN                Indianapolis, L.L.C.                           | Delaware                           |
| EQI                HI Austin Corporation                          | Tennessee                          |
| ENN                Austin, L.L.C.                                 | Delaware                           |
| EQI                HI Austin Partnership, L.P.                    | Tennessee                          |
| EQI                College Station Partnership, L.P.              | Tennessee                          |

----

|                                              | **Jurisdiction                of** |
|---------------------------------------------------|------------------------------------|
| **Name**                                          | **Incorporation/Organization**     |
|                                              |                               |
| EQI                College Station Corporation    | Tennessee                          |
| ENN                College Station, L.L.C.        | Delaware                           |
| EQI                Knoxville Partnership, L.P.    | Tennessee                          |
| EQI                Knoxville Corporation          | Tennessee                          |
| ENN                Knoxville 3, L.L.C.            | Delaware                           |
| ENN                Jacksonville Beach, L.L.C.     | Delaware                           |
| EQI                Lexington 2 Partnership, L.P.  | Tennessee                          |
| ENN                Lexington 2, L.L.C.            | Delaware                           |
| EQI                Lexington Partnership, L.P.    | Tennessee                          |
| ENN                Lexington, L.L.C.              | Delaware                           |
| EQI                Rio Rancho Partnership, L.P.   | Tennessee                          |
| ENN                Rio Rancho, L.L.C.             | Delaware                           |
| EQI                Augusta Partnership, L.P.      | Tennessee                          |
| ENN                Augusta, L.L.C.                | Delaware                           |
| EQI                Houston Partnership, L.P.      | Tennessee                          |
| ENN                Houston, L.L.C.                | Delaware                           |
| EQI                East Lansing Partnership, L.P. | Tennessee                          |
| ENN                East Lansing, L.L.C.           | Delaware                           |
| EQI                Orlando 2 Partnership, L.P.    | Tennessee                          |
| ENN                Orlando 2, L.L.C.              | Delaware                           |
| EQI                Urbana Partnership, L.P.       | Tennessee                          |
| ENN                Urbana, L.L.C.                 | Delaware                           |
| EQI                Seattle Partnership, L.P.      | Tennessee                          |
| ENN                Seattle, L.L.C.                | Delaware                           |
| EQI                Sarasota 3 Partnership, L.P.   | Tennessee                          |
| ENN                Sarasota 3, L.L.C              | Delaware                           |
| EQI                Savannah 2 Partnership, L.P.   | Tennessee                          |
| ENN                Savannah 2, L.P.               | Delaware                           |