EXHIBIT 21

AMERICAN COMMUNITY PROPERTIES TRUST
CONSOLIDATED ENTITES AND SUBSIDIARIES OF THE REGISTRANT
DECEMBER 31, 1999

At December 31, 1999, the financial statements of the following entities were consolidated with those of the Registrant in the Consolidated Financial Statements incorporated herein:

At December 31, 1999, the Registrant and its consolidated entities had the following significant unconsolidated subsidiaries: