EXHIBIT 21

SUBSIDIARIES OF STEINER LEISURE LIMITED

Name of Subsidiary Jurisdiction of
Incorporation

Owned by Steiner Leisure Limited

Cosmetics Limited	The Bahamas
Steiner Marks Limited	Bahamas
Steiner Spa Resorts Limited	The Bahamas
Steiner Training Limited	United Kingdom
Steiner Transocean Limited	The Bahamas
Steiner U.S. Holdings, Inc.	Florida
Steiner Spa Limited	The Bahamas
Steiner Spa Asia 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
Steiner Spa Resorts (Connecticut), Inc.	Florida
Florida Luxury Spa Group, Inc.	Florida
Mandara Spa (Hawaii) LLC	Delaware
Mandar PSLV, LLC	Delaware
Steiner International Holdings, LLC	Delaware

Owned by Steiner Education Group, Inc.

FCNH, Inc.	Florida
Mid-Atlantic Massage Therapy, Inc.	Florida
Virginia Massage Therapy, Inc.	Florida

Name of Subsidiary Jurisdiction of Incorporation

Owned by Steiner Transocean Limited

Mandara (Cruise I) LLC	Delaware
Mandara (Cruise II) LLC	Delaware

Owned by Steiner Spa Asia Limited

Mandara Spa Asia Limited British Virgin Islands

Owned by Steiner Spa Limited

Mandara Spa LLC	Delaware
Mandara Spa Puerto Rico, Inc.	Puerto Rico

Owned by Steiner International Holdings, LLC

Mandara Spa de Mexico c. de R.L. de C.V. Mexico

Owned by Cosmetics Limited

Elemis Limited United Kingdom

Owned by Mandara Spa LLC

Mandara Spa Aruba N.V.	Neth Antilles
Mandara Spa (Saipan) Inc.	Northern Mariana Islands
Mandara Spa (Guam), LLC	Guam

Owned by Mandara Spa Asia Limited

Mandara Spa Malaysia Sdn. Bhd.	Malaysia
Mandara Spa (Fiji) Limited	Fiji
Mandara Spa Indonesia PT	Indonesia
Mandara Spa (Maldives) PVT Ltd.	Maldives