Exhibit 21

SUBSIDIARIES OF STEINER LEISURE LIMITED
Owned by Steiner Leisure Limited
Name of Subsidiary	Jurisdiction of Incorporation
Cosmetics Limited	The Bahamas
Elemis Limited	United Kingdom
Steiner Spa Resorts Limited	The Bahamas
Steiner Training Limited	United Kingdom
Steiner Transocean Limited	The Bahamas
Steiner U.S. Holdings, Inc.	Florida
Spa Resources Limited	The Bahamas
Owned by Steiner U.S. Holdings, Inc.
Steiner Education Group, Inc.	Florida
Steiner Beauty Products, Inc.	Florida
Steiner Management Services LLC	Florida
Steiner Spa Resorts (Nevada), Inc.	Florida
Owned by Steiner Education Group, Inc.
FCNH, Inc.	Florida
Mid-Atlantic Massage Therapy, Inc.	Florida
Virginia Massage Therapy, Inc.	Florida
Owned by Cosmetics Limited
Name of Subsidiary	Jurisdiction of Incorporation
EBSC Limited	The Bahamas
Owned by Elemis Limited
Name of Subsidiary	Jurisdiction of Incorporation
EJ Contracts Limited	United Kingdom
Emma Steiner Limited	United Kingdom
Owned by Steiner Training Limited
Name of Subsidiary	Jurisdiction of Incorporation
Steiner Group Limited	United Kingdom