EXHIBIT
21



SUBSIDIARIES
OF THE INTERGROUP CORPORATION



|(1)  |  | Intergroup
    Summit Hills, Inc. (incorporated on August 12, 1993 in TX)                          
|---- |  | ---------------------------------------------------------------------------------------------------
|(2)  |  | Intergroup
    Mariposa, Inc. (incorporated on June 23, 1994 in TX)                                
|(3)  |  | Intergroup
    Cross Keys, Inc. (incorporated on April 1, 1994 in MO)                              
|(4)  |  | Intergroup
    Bridgeton, Inc. (incorporated on May 12, 1994 in MO)                                
|(5)  |  | Intergroup
    Whisperwood, Inc. (incorporated on June 20, 1994 in PA)                             
|(6)  |  | Mutual
    Real Estate Corp. (incorporated on March 10, 1994 in TX)                                
|(7)  |  | Golden
    West Entertainment, Inc. (incorporated February 15, 1990 in CA)                         
|(8)  |  | Golden
    West Television Productions, Inc. (incorporated September 17, 1991 in CA)               
|(9)  |  | Golden
    West Television Productions, Inc. (incorporated March 17, 1986 in NY)                   
|(10) |  | Intergroup
    Meadowbrook Gardens, Inc. (incorporated on June 23, 1994 in NJ)                     
|(11) |  | Intergroup
    Pine Lake, Inc. (incorporated on February 9, 1996 in KY)                            
|(12) |  | Healthy
    Planet Communications, Inc. (incorporated July 3, 1997 in CA)                          
|(13) |  | Portsmouth
    Square, Inc. (incorporated July 6, 1967 in CA) *                                    
|(14) |  | 2301
    Bel-Air Equity, Inc. (incorporated May 25, 2000 in CA)                                    
|(15) |  | 11371
    Ovada Properties, Inc. (incorporated May 25, 2000 in CA)                                 
|(16) |  | 11361
    Ovada Properties, Inc. (incorporated June 1, 2000 in CA)                                 
|(17) |  | 11680
    Bellagio Properties, Inc. (incorporated May 25, 2000 in CA)                              
|(18) |  | 11650
    Bellagio Properties, Inc. (incorporated August 17, 2000 in CA)                           
|(19) |  | 636
    Acanto Properties, Inc. (incorporated February 15, 2001 in CA)                             
|(20) |  | 614
    Acanto Properties, LLC. (converted from 614 Acanto Properties Inc. November 16, 2020 in CA)
|(21) |  | Intergroup
    Uluniu, Inc. (incorporated August 12, 2004 in HI)                                   
|(22) |  | 850
    Moraga Properties LLC (formed on October 19, 2010 in CA)                                   
|(23) |  | 855
    Moraga Properties LLC (formed on October 19, 2010 in CA)                                   
|(24) |  | 11666
    Bellagio Properties LLC (formed on July 8, 2015 in CA)                                   
|(25) |  | 801
    26th Street Properties LLC (formed on June 23, 2016 in CA)                                 
|(26) |  | 11678
    Bellagio Properties LLC (formed on July 3, 2003 in CA)                                   
|(27) |  | 606
    Acanto Properties LLC (formed on April 19, 2021 in CA)                                     



Unless
otherwise indicated, all subsidiaries are 100%-owned.



|* | The
    InterGroup Corporation owns approximately 75.0% of Portsmouth Square, Inc.
|- | ----------------------------------------------------------------------------------