**Exhibit 21**

**WATSON WYATT WORLDWIDE,INC.**

**SUBSIDIARIES**

**(1-26-07)**
| **SUBSIDIARY NAME**                              | ** ** | ** **       | ** ** | **JURISDICTION OF  INCORPORATION/  ORGANIZATION** | ** ** | **Name(s) under which  such subsidiary does  business (if different)(a)** | ** ** |
|-------------------------------------------------------|------------|------------------|------------|--------------------------------------------------------|------------|---------------------------------------------------------------------------------------------------------|------------|
|                                                  |       |             |       |                                                   |       |
| Watson Wyatt Argentina  S.A.                          |       | Argentina        |       |                                                   |       |
| Watson Wyatt Australia  Pty Ltd                       |       | Australia        |       |                                                   |       |
| Wycomp Pty Ltd                                        |       | Australia        |       |                                                   |       |
| Watson Wyatt  Superannuation Pty Ltd                  |       | Australia        |       |                                                   |       |
| Watson Wyatt NV                                       |       | Belgium          |       |                                                   |       |
| Watson Wyatt Insurance  & Financial Services SA   |       | Belgium          |       |                                                   |       |
| Watson Wyatt Brasil  Ltda.                            |       | Brazil           |       |                                                   |       |
| Watson Wyatt Canada ULC                               |       | Canada,  Alberta |       |                                                   |       |
| Watson Wyatt Chile S.A.                               |       | Chile            |       |                                                   |       |
| Corredores de Seguros  Watson Wyatt Limitada          |       | Chile            |       |                                                   |       |
| Watson Wyatt  Consultancy (Shanghai) Ltd.             |       | China            |       |                                                   |       |
| Watson Wyatt  Consultancy (Shenzhen) Ltd.             |       | China            |       |                                                   |       |
| Watson Wyatt Hong Kong  Limited                       |       | China            |       |                                                   |       |
| Watson Wyatt Insurance  Consulting Ltd.               |       | China            |       |                                                   |       |
| Watson Wyatt Investment  Consulting Hong Kong Limited |       | China            |       |                                                   |       |
| Watson Wyatt  Consultores Colombia S.A.               |       | Colombia         |       |                                                   |       |
| Watson Wyatt S.A.R.L.                                 |       | France           |       |                                                   |       |
| Watson Wyatt GmbH                                     |       | Germany          |       |                                                   |       |
| Watson Wyatt  Deutschland GmbH                        |       | Germany          |       |                                                   |       |
| Watson Wyatt Insurance  Consulting GmbH               |       | Germany          |       |                                                   |       |
| Watson Wyatt Kft                                      |       | Hungary          |       |                                                   |       |
| Watson Wyatt (Ireland)  Limited                       |       | Ireland          |       |                                                   |       |
| Watson Wyatt India  Private Limited                   |       | India            |       |                                                   |       |
| Watson Wyatt Insurance  Consulting Private Ltd        |       | India            |       |                                                   |       |
| P.T. Watson Wyatt  Purbajaga                          |       | Indonesia        |       |                                                   |       |
| P.T. Watson Wyatt  Indonesia                          |       | Indonesia        |       |                                                   |       |
| Watson Wyatt Italia  s.r.l.                           |       | Italy            |       |                                                   |       |
| Watson Wyatt K.K.                                     |       | Japan            |       |                                                   |       |

  

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| Watson Wyatt Insurance  Consulting KK                                        |   | Japan        |   |   |   |
|------------------------------------------------------------------------------|--------|--------------|--------|--------|--------|
| Watson Wyatt Insurance  Consulting (Korea) Limited                           |   | Korea        |   |   |   |
| Watson Wyatt (Malaysia)  Sdn. Bhd.                                           |   | Malaysia     |   |   |   |
| Watson Wyatt Holdings  (Mauritius) Limited                                   |   | Mauritius    |   |   |   |
| Watson Wyatt Mexico,  S.A. de C.V.                                           |   | Mexico       |   |   |   |
| Watson Wyatt B.V.                                                            |   | Netherlands  |   |   |   |
| Watson Wyatt European  Region B.V.                                           |   | Netherlands  |   |   |   |
| Watson Wyatt Insurance  Consulting BV                                        |   | Netherlands  |   |   |   |
| Watson Wyatt  Philippines, Inc.                                              |   | Philippines  |   |   |   |
| Watson Wyatt Puerto  Rico, Inc.                                              |   | Puerto  Rico |   |   |   |
| Watson Wyatt Singapore  Pte. Ltd.                                            |   | Singapore    |   |   |   |
| Watson Wyatt Insurance  Consulting Pte Ltd                                   |   | Singapore    |   |   |   |
| Watson Wyatt de España,  S.A.                                           |   | Spain        |   |   |   |
| Watson Wyatt Insurance  Consulting (Spain) SA                                |   | Spain        |   |   |   |
| Watson Wyatt A.B.                                                            |   | Sweden       |   |   |   |
| Watson Wyatt AG                                                              |   | Switzerland  |   |   |   |
| Watson Wyatt (Thailand)  Ltd.                                                |   | Thailand     |   |   |   |
| Watson Wyatt Uruguay  S.A.                                                   |   | Uruguay      |   |   |   |
| Wyatt Trustee Limited                                                        |   | U.K.         |   |   |   |
| PCL (1991) Limited                                                           |   | U.K.         |   |   |   |
| PCL Limited                                                                  |   | U.K.         |   |   |   |
| The Wyatt Company (UK)  Limited                                              |   | U.K.         |   |   |   |
| The Wyatt Company  Holdings Limited                                          |   | U.K.         |   |   |   |
| Watson Wyatt Healthcare  Trustees Limited                                    |   | U.K.         |   |   |   |
| Watson Wyatt Holdings  Limited                                               |   | U.K.         |   |   |   |
| Watson Wyatt Holdings  (Europe) Limited                                      |   | U.K.         |   |   |   |
| Watson Wyatt  International Limited                                          |   | U.K.         |   |   |   |
| Wyatt Financial  Services Limited                                            |   | U.K.         |   |   |   |
| Wyatt Pension Plan  Trustee Limited                                          |   | U.K.         |   |   |   |
| Watson Wyatt European  Region Limited                                        |   | U.K.         |   |   |   |
| Watson Wyatt Limited                                                         |   | U.K.         |   |   |   |
| Watson Wyatt (UK)  Acquisitions 1 Limited                                    |   | U.K.         |   |   |   |
| Watson Wyatt (UK)  Acquisitions 2 Limited                                    |   | U.K.         |   |   |   |
| Watson Wyatt European  Investment LP                                         |   | U.K.         |   |   |   |
| Watson Wyatt European  Investment Holdings Limited                           |   | U.K.         |   |   |   |
| Watson Wyatt Insurance  & Financial Services Consulting Holdings Limited |   | U.K.         |   |   |   |
| Watson Wyatt Trustees  Limited                                               |   | U.K.         |   |   |   |

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| Watsons International  Limited                         |   | U.K.           |       |       |       |
|--------------------------------------------------------|--------|----------------|------------|------------|------------|
| RWS Trustees Limited                                   |   | U.K.           |       |       |       |
| Watson Wyatt Pretium  Limited                          |   | U.K.           |       |       |       |
| Watson’s Pensioneer  Trustees Limited             |   | U.K.           |       |       |       |
| Watson Wyatt Services  Limited                         |   | U.K.           |       |       |       |
| Watson Wyatt Healthcare  Trustees Limited              |   | U.K.           |       |       |       |
| Watson Wyatt &  Company                            |   | U.S.  Delaware |       |       |       |
| Watson Wyatt Insurance  Consulting, Inc.               |   | U.S.  Delaware |       |       |       |
| Watson Wyatt Canadian  Holdings, Inc.                  |   | U.S.  Delaware |       |       |       |
| Watson Wyatt Investment  Consulting, Inc.              |   | U.S.  Delaware |       |       |       |
| Wyatt Data Services,  Inc.                             |   | U.S.  Delaware |       |       |       |
| Watson Wyatt European  Investment Holdings, Inc.       |   | U.S.  Delaware |       |       |       |
| Watson Wyatt European  Investment Holdings 1, LLC      |   | U.S.  Delaware |       |       |       |
| Watson Wyatt European  Investment Holdings 2, LLC      |   | U.S.  Delaware |       |       |       |
| Watson Wyatt Insurance  & Financial Services, Inc. |   | U.S.  Delaware | ** ** | ** ** | ** ** |
| Watson Wyatt International, Inc.                       |   | U.S. Nevada    |       |       |       |

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(a) All of thesesubsidiaries do business under their own name or under the name Watson WyattWorldwide.

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