Exhibit 21

T H E  
G I L L E T T E   C O M P A N Y   
  S U B S I D I A R I E S



|Name                                                 |  |  |  | Organized Under Laws Of
|---------------------------------------------------- |  |  |  | -----------------------
|Gillette
Australia Pty. Ltd.                         |  |  |  |                        
|Gillette Holding
GmbH                                |  |  |  |                        
|Its
subsidiaries:                                    |  |  |  |                        
|Braun
GmbH                                           |  |  |  |                        
|Gillette
Beteiligungs GmbH                           |  |  |  |                        
|Its
subsidiaries:                                    |  |  |  |                        
|Gillette
Berlin Holding GmbH and Gillette            |  |  |  |                        
|Verwaltungs
GmbH                                     |  |  |  |                        
|Partners
in:                                         |  |  |  |                        
|Gillette
Deutschland GmbH & Co.                      |  |  |  |                        
|Gillette
Gruppe Deutschland GmbH & Co. oHG           |  |  |  |                        
|Braun Espanola,
S.A.                                 |  |  |  |                        
|The Gillette
Company and Services CV Management Ltd. |  |  |  |                        
|Partners
in:                                         |  |  |  |                        
|Series
International C.V.                            |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Gillette Group
(Europe) Holdings B.V.                |  |  |  |                        
|Its
subsidiaries:                                    |  |  |  |                        
|Gillette Group
International Sarl                    |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Gillette
Trading Sarl                                |  |  |  |                        
|Silk-Epil
S.A.S.                                     |  |  |  |                        
|Braun Oral-B
Ireland Limited                         |  |  |  |                        
|Gilfin
B.V.                                          |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Parkfin
Ltd.                                         |  |  |  |                        
|Gillette
Canada Overseas Holding Company             |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Oral-B
Laboratories International LLC                |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Oral-B
Laboratories Islands Limited                  |  |  |  |                        
|Gillette Latin
America Holding B.V.                  |  |  |  |                        
|Its
subsidiaries:                                    |  |  |  |                        
|Gillette
Fountain LLC                                |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Grupo
Gillette, S.A. de C.V.                         |  |  |  |                        
|Gillette
Brasil Holding B.V.                         |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Gillette do
Brasil Ltda.                             |  |  |  |                        
|Gillette Canada
Holdings, Inc.                       |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Gillette
Canada Company                              |  |  |  |                        
|Its
subsidiary:                                      |  |  |  |                        
|Gillette Nova
Scotia Company                         |  |  |  |                        
|Partners
in:                                         |  |  |  |                        
|Oral-B
Laboratories                                  |  |  |  |                        
|Gillette
International B.V.                          |  |  |  |                        
|Gillette Korea
Limited                               |  |  |  |                        
|Groupe Gillette
France S.A.                          |  |  |  |                        

21

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|Name                                       |  |  |  | Organized Under Laws Of
|------------------------------------------ |  |  |  | -----------------------
|Gillette Japan
Inc.                        |  |  |  |                        
|Gillette de
Mexico, Inc.                   |  |  |  |                        
|Gillette Sanayi
ve Ticaret A.S.            |  |  |  |                        
|Gillette Group
South Africa (Pty.) Limited |  |  |  |                        
|Gillette Group
India Private Limited       |  |  |  |                        
|Gillette
Industries Limited                |  |  |  |                        
|Its
subsidiaries:                          |  |  |  |                        
|Gillette Group
UK Limited                  |  |  |  |                        
|Gillette U.K.
Limited                      |  |  |  |                        
|Gillette (PPI
2000)                        |  |  |  |                        
|NV Duracell
Batteries S.A.                 |  |  |  |                        
|Gillette
Petersburg Investment Inc.        |  |  |  |                        
|Its
subsidiaries:                          |  |  |  |                        
|Gillette Group
LLC                         |  |  |  |                        
|Petersburg
Products International zao      |  |  |  |                        
|Gillette Home
Diagnostics, Inc.            |  |  |  |                        
|Its
subsidiary:                            |  |  |  |                        
|Thermoscan
Inc.                            |  |  |  |                        



All of the voting securities of each subsidiary
listed above are owned by its parent companies, partners, or members. The percentage ownership in Gillette India Limited and Fujian Nanping
Nanfu Battery Co., Ltd. is 76% and 72%, respectively.




There are a number of additional subsidiaries in the
United States and foreign countries which, considered in the aggregate, do not constitute a significant subsidiary.


22

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