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	Alabama Colorado
		Connecticut
		Florida Georgia
		Hawaii Indiana
		Louisiana
		Ohio
		Michigan
		Missouri
		Nevada
		New Jersey Tennessee
Kona Sushi, Inc. (2)	Arizona	California Idaho Illinois
		Minnesota
		Nebraska
		Virginia
Kona Texas Restaurants, Inc. (2)	Texas
Kona Baltimore, Inc. (3) Kona Grill International Holdings, Inc. (2) Kona Grill International, Inc. (4) Kona Grill Puerto Rico, Inc. (4)	Delaware Delaware Arizona Arizona	Maryland 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.