EX-21.0 LIST OF SUBSIDIARIES

EXHIBIT 21.0

List of Subsidiaries
(Direct and Indirect)

Direct

1. FirstBank Puerto Rico

2. FirstBank Insurance Agency, Inc.

Indirect

1.   First Leasing and Rental Corporation

2.   First Federal Finance Corp. D/B/A Money Express “La Financiera”

3.   First Trade Inc.

4.   First Insurance Agency VI, Inc.

5.   First Express

6.   First Mortgage

7.   FirstBank Overseas Corp.

	1.	First Leasing and Rental Corporation

	2.	First Federal Finance Corp. D/B/A Money Express “La Financiera”

	3.	First Trade Inc.

	4.	First Insurance Agency VI, Inc.

	5.	First Express

	6.	First Mortgage

	7.	FirstBank Overseas Corp.