Form: 10-K

Annual report [Section 13 and 15(d), not S-K Item 405]

March 5, 2004

SUBSIDIARIES OF THE COMPANY

Published on March 5, 2004

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EXHIBIT 21

Subsidiaries of the Company



Subsidiary Jurisdiction of Incorporation
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EPT DownREIT, Inc. Missouri
EPT DownREIT II, Inc. Missouri
3 Theatres, Inc. Missouri
Megaplex Holdings, Inc. Missouri
Megaplex 9, Inc. Missouri
Cantera 30 Theatre, Inc. Delaware
Megaplex Four, Inc. Missouri
Westcol Holdings, Inc Missouri
Westcol Theatre, LLC Delaware
Westcol Center, LLC Delaware
Theatre Sub, Inc. Missouri
30 W. Pershing, LLC Missouri
EPT Gulf States, LLC Delaware
EPR Hialeah, Inc. Missouri
EPT Waterparks, Inc. Missouri
Flik, Inc. Delaware
Flik Depositor, Inc. Delaware
Tampa Veterans 24, Inc. Delaware
EPT New Roc GP, Inc. Delaware
EPT New Roc, LLC Delaware
EPR Canada, Inc. Missouri


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