Exhibit 21

Kona Grill, Inc.

List of Subsidiaries

Name of Company	State of Incorporation	State(s) of Qualification
Kona Restaurant  Holdings, Inc. (1)	Delaware
Kona Macadamia, Inc. (2)	Delaware	Colorado
		Connecticut
		Florida
		Georgia
		Indiana
		Louisiana
		Ohio
		Michigan
		Missouri
		Nevada
		New Jersey
Kona Sushi, Inc. (2)	Arizona	Idaho
		Illinois
		Minnesota
		Nebraska
		Virginia
Kona Texas Restaurants, Inc. (2)	Texas
Kona Baltimore, Inc. (3)	Delaware	Maryland
Kona Grill International Holdings, Inc. (2)	Delaware
Kona Grill International, Inc. (4)	Arizona
Kona Grill Puerto Rico, Inc. (4)	Arizona	Puerto Rico

(1) Wholly owned subsidiary of Kona Grill, Inc.

(2) Wholly owned subsidiary of Kona Restaurant Holdings, Inc.

(3) Wholly owned subsidiary of Kona Macadamia, Inc.

(4) Wholly owned subsidiary of Kona Grill International Holdings, Inc.