EXHIBIT 21.1  Name of Subsidiary
  
  Jurisdiction of
  Incorporation
  
  Business Names3053840 Nova Scotia Company
  
  Nova Scotia
  
  same3053841 Nova Scotia Company
  
  Nova Scotia
  
  same3094494 Nova Scotia Company
  
  Nova Scotia
  
  same4Office AB
  
  Sweden
  
  sameAgawam Mill, LP
  
  USA
  
  sameAgena Inforgal S.A.
  
  Spain
  
  sameATG Nye Drift AS
  
  Norway
  
  sameAuxilia Graphica S.r.L.
  
  Italy
  
  sameBeijing Staples Commerce & Trade
  Co., Ltd.
  
  China
  
  sameBernard Belgium SA
  
  Belgium
  
  sameBernard France SAS
  
  France
  
  sameBinders Norge AS
  
  Norway
  
  sameBitupa B.V.
  
  Netherlands
  
  sameBjörsells Syntranet AB
  
  Sweden
  
  sameBT OPI Holding (US)
  
  USA
  
  sameBTOP USA, Corp.
  
  USA
  
  sameBuhrmann Beteiligungen Deutschland GmbH
  
  Germany
  
  sameBuhrmann Büro Beteiligungs GmbH
  
  Austria
  
  sameBuhrmann Financial Services Ltd
  
  Ireland
  
  sameBuhrmann Finco B.V.
  
  Netherlands
  
  sameBuhrmann Holding GmbH & Co. KG
  
  Germany
  
  sameBuhrmann Holding Verwaltungs GmbH
  
  Germany
  
  sameBuhrmann II B.V.
  
  Netherlands
  
  sameBuhrmann Insurances B.V.
  
  Netherlands
  
  sameBuhrmann Ireland Limited
  
  Ireland
  
  sameBuhrmann ISD B.V.
  
  Netherlands
  
  sameBuhrmann ISD Groupe S.A.
  
  France
  
  sameBuhrmann Nederland B.V.
  
  Netherlands
  
  sameBuhrmann Office Products Austria B.V.
  
  Netherlands
  
  sameBuhrmann Paper UK Limited
  
  United
  Kingdom
  
  sameBuhrmann UK Leasing Limited
  
  United
  Kingdom
  
  sameBuhrmann-Tetterode International Hellas
  A.E.E.
  
  Greece
  
  BTI-HellasBusiness Office Supply B.V.
  
  Netherlands
  
  Office CentreBVZ Büroversorgungszentrum GmbH
  
  Germany
  
  sameCarpa Holding France S.N.C.
  
  France
  
  sameCE Direct Pty Ltd
  
  Australia
  
  sameCEI Pty. Ltd.
  
  Australia
  
  sameCER New Zealand Limited
  
  New Zealand
  
  sameCherokee Mill, LP
  
  USA
  
  sameCoppell Mill, LP
  
  USA
  
  sameCorporate Express (Holdings) Ltd.
  
  United
  Kingdom
  
  sameCorporate Express (Irl) Limited
  
  Ireland
  
  sameCorporate Express (N.I.) Ltd.
  
  United
  Kingdom
  
  sameCorporate Express Asia Limited
  
  Hong Kong
  
  sameCorporate Express Australia Ltd.
  
  Australia
  
  sameCorporate Express Belgium N.V.
  
  Belgium
  
  sameCorporate Express Büroartikelhandel GmbH
  
  Austria
  
  sameCorporate Express Canada, Inc.
  
  Canada
  
  Corporate Express of: Alberta, Vancouver, Delivery Systems, Nova
  Scotia, Maritimes


Name of Subsidiary
  
  Jurisdiction of
  Incorporation
  
  Business NamesCorporate Express Danmark A/S
  
  Denmark
  
  Moller& Landschultz A/S, Meydan-Moller & Landschultz
  ApS, H+G Kontorforsyning ApS, C.L. Kontorpartner ApS, Carl Larsen Papirhandel
  ApS, Kontorpartner ApSCorporate Express Deutschland GmbH
  
  Germany
  
  sameCorporate Express Deutschland
  GmbH & Co.Vertriebs KG
  
  Germany
  
  sameCorporate Express Document & Print
  Management, Inc.
  
  USA
  
  CEDPM, StaplesCorporate Express Employee Share Plan
  Company Pty. Ltd.
  
  Australia
  
  sameCorporate Express España SA
  
  Spain
  
  sameCorporate Express Europe B.V.
  
  Netherlands
  
  sameCorporate Express Europe Import B.V.
  
  Netherlands
  
  sameCorporate Express Financieringen B.V.
  
  Netherlands
  
  sameCorporate Express Fined B.V.
  
  Netherlands
  
  sameCorporate Express France Holding S.A.S.
  
  France
  
  sameCorporate Express France S.A.S.
  
  France
  
  sameCorporate Express GmbH & Co.
  
  Austria
  
  sameCorporate Express Group Services B.V.
  
  Netherlands
  
  sameCorporate Express Holding (Ireland) Limited
  
  Ireland
  
  sameCorporate Express Hungary Kereskedelmi Kft
  
  Hungary
  
  CE HungaryCorporate Express International B.V.
  
  Netherlands
  
  sameCorporate Express Italia Holding SpA
  
  Italy
  
  sameCorporate Express Ltd.
  
  United
  Kingdom
  
  sameCorporate Express Luxembourg Finance
  S.A.R.L.
  
  Luxembourg
  
  sameCorporate Express Luxembourg Holding S.a.r.l.
  
  Luxembourg
  
  sameCorporate Express Luxembourg S.A.R.L.
  
  Luxembourg
  
  sameCorporate Express Nederland B.V.
  
  Netherlands
  
  Staples, Staples Advantage, Intercambio, Dawidenko, CE, Corporate
  ExpressCorporate Express Nederland Holding B.V.
  
  Netherlands
  
  sameCorporate Express New Zealand Limited
  
  New Zealand
  
  sameCorporate Express Nordic ASA
  
  Norway
  
  sameCorporate Express Norge AS
  
  Norway
  
  sameCorporate Express Norway Holdings AS
  
  Norway
  
  sameCorporate Express of Texas, Inc.
  
  USA
  
  sameCorporate Express Office
  Products, Inc.
  
  USA
  
  ICGS, Business Interiors, StaplesCorporate Express Oy AB
  
  Finland
  
  sameCorporate Express Participations B.V.
  
  Netherlands
  
  sameCorporate Express Polska Sp.z.o.o.
  
  Poland
  
  sameCorporate Express Print Management Limited
  
  New Zealand
  
  sameCorporate Express Promotional
  Marketing, Inc.
  
  USA
  
  CEPMCorporate Express Promotional Marketing,
  Limited
  
  United
  Kingdom
  
  CEPMCorporate Express Shared Service Center
  (Europe) N.V.
  
  Belgium
  
  sameCorporate Express Silver Europe BV
  
  Netherlands
  
  sameCorporate Express Silver Financing, LLC
  
  USA
  
  sameCorporate Express Silver S.A.
  
  Luxembourg
  
  sameCorporate Express Silver US, LLC
  
  USA
  
  sameCorporate Express SpA
  
  Italy
  
  sameCorporate Express Spain Holding B.V.
  
  Netherlands
  
  same


Name of Subsidiary
  
  Jurisdiction of
  Incorporation
  
  Business NamesCorporate Express Spain Holding S.L.
  
  Spain
  
  sameCorporate Express Spain Holding S.L. y Compania
  S.C.
  
  Spain
  
  sameCorporate Express Supply Chain Pty Limited
  
  Australia
  
  sameCorporate Express Svenska AB
  
  Sweden
  
  sameCorporate Express Sverige AB
  
  Sweden
  
  sameCorporate Express Swaps US, Inc.
  
  USA
  
  sameCorporate Express Sweden Holding AB
  
  Sweden
  
  sameCorporate Express UK Holding Limited
  
  United
  Kingdom
  
  sameCorporate Express US Finance, Inc
  
  USA
  
  sameCorporate Express US Inc.
  
  USA
  
  sameCorporate Express Verwaltungs GmbH
  
  Germany
  
  sameCTG Holding AB
  
  Sweden
  
  sameDamster Kantooristallaties B.V.
  
  Netherlands
  
  sameDeltagraf S.A.
  
  Spain
  
  sameDesk B.V.
  
  Netherlands
  
  sameDistribel B.V.
  
  Netherlands
  
  sameDistriho B.V.
  
  Netherlands
  
  sameEducational Experience Pty Limited
  
  Australia
  
  sameEmo AB
  
  Sweden
  
  sameEMO AS
  
  Norway
  
  sameFareham Developments (One) Limited
  
  United
  Kingdom
  
  sameFareham Developments (Two) Limited
  
  United
  Kingdom
  
  sameFimaf S.A.S.
  
  France
  
  sameFingraf N.V.
  
  Belgium
  
  sameGrafimat N.V.
  
  Belgium
  
  sameGrieg Kalenderforlag
  
  Norway
  
  sameHartmann S.A., Maquinaria Artes Graficas
  
  Spain
  
  sameHedén & Francke AB
  
  Sweden
  
  sameHolbel B.V.
  
  Netherlands
  
  sameHong Kong Staples Brands Limited
  
  China
  
  sameIdasil Investimentos Imobiliarios S.A.
  
  Portugal
  
  IDASILIN Designs Global, Inc.
  
  USA
  
  American Identity, Staples Promotional ProductsIncertive Group of Companies Limited
  
  United
  Kingdom
  
  sameInforgal Agena SGPS S.A.
  
  Portugal
  
  sameInforgal Informatica e Gestao S.A.
  
  Portugal
  
  sameJean Paul Guisset JPG France SAS
  
  France
  
  JPGJPG Benelux Sp.r.l.
  
  Belgium
  
  sameJPG Netherlands B.V.
  
  Netherlands
  
  JPG QuillKNP BT 1989 Limited
  
  United
  Kingdom
  
  sameKNP Leykam N.V.
  
  Netherlands
  
  sameLebanon Mill, LP
  
  USA
  
  sameLoca Genas SCI
  
  France
  
  sameMacchingraf S.p.A. Macchine e accessori per
  lindustria grafica
  
  Italy
  
  sameMalling Beck AsP
  
  Denmark
  
  Quill, Malling BeckMedical Arts Press, Inc.
  
  USA
  
  MAPMilbro, Inc.
  
  USA
  
  sameMondOffice s.r.l.
  
  Italy
  
  same


Name of Subsidiary
  
  Jurisdiction of
  Incorporation
  
  Business NamesOA365 International Company Limited
  
  Cayman
  Islands
  
  sameOFCEP - Office Centre Portugal -
  Equipamento de Escritório, Lda
  
  Portugal
  
  Office CentreOffice Net S.A.
  
  Argentina
  
  sameOfficenet Comercio de Materias para
  Escritorio Ltda.
  
  Brazil
  
  sameOfficenet, B2 Express - Comercio, Servicos
  e Representacoes Ltda.
  
  Brazil
  
  sameOranda AG
  
  Switzerland
  
  samePeterborough, L.P.
  
  Ontario,
  Canada
  
  samePlantin S.A.
  
  Belgium
  
  samePressel AG
  
  Switzerland
  
  Quill, PresselPressel Kereskedelmi Kft.
  
  Hungary
  
  Quill, PresselPressel Post B.V.
  
  Netherlands
  
  Quill, PresselPressel Post b.v.b.a.
  
  Belgium
  
  Quill, PresselPressel Sarl
  
  France
  
  Quill, PresselPressel Sp z.o.o
  
  Poland
  
  Quill, PresselPressel Systems Sp z.o.o
  
  Poland
  
  Quill, PresselPressel Systems spol.s.r.o.
  
  Czech
  Republic
  
  Quill, PresselPressel Versand GmbH
  
  Germany
  
  Quill, PresselPressel Versand International GmbH
  
  Austria
  
  Quill, PresselPSM Deutschland GmbH
  
  Germany
  
  samePSM Internationale Handelsgesellschaft
  m.b.H.
  
  Austria
  
  samePSM Internationale Handelsgesellschaft
  m.b.H. & Co.KG
  
  Austria
  
  sameQuill Corporation
  
  USA
  
  sameQuill Kontorslagret AB
  
  Sweden
  
  sameQuill Lincolnshire, Inc.
  
  USA
  
  sameReliable France SAS
  
  France
  
  sameRestructure (Vic) Pty. Ltd.
  
  Australia
  
  sameRich Andvord Grafisk AS
  
  Norway
  
  sameScandinavian Office Supply AB
  
  Sweden
  
  sameSchoolKidz.com LLC
  
  USA
  
  sameSchoolKidz.com, Inc.
  
  USA
  
  sameSEC UK Delivery Limited
  
  United
  Kingdom
  
  sameShenzhen Staples Commerce & Trade
  Co., Ltd.
  
  China
  
  sameSistemas Kalamazoo S.L.
  
  Spain
  
  sameSkrivab AB
  
  Sweden
  
  sameSmilemakers Canada, Inc.
  
  USA
  
  sameSmilemakers for Children Company
  
  Canada
  
  sameSmilemakers, Inc.
  
  USA
  
  sameSOM Hagerstown, Inc.
  
  USA
  
  sameStaples (Asia) Investments Limited
  
  Cayman
  Islands
  
  sameStaples (China) Investment Co., Ltd.
  
  China
  
  sameStaples (Deutschland) GmbH
  
  Germany
  
  sameStaples Acquisition B.V.
  
  Netherlands
  
  sameStaples Acquisition II B.V.
  
  Netherlands
  
  sameStaples Acquisition III B.V.
  
  Netherlands
  
  sameStaples Austria GmbH
  
  Austria
  
  sameStaples Belgium BVBA
  
  Belgium
  
  sameStaples Brand Consulting (Shenzhen) Co.,
  Ltd.
  
  China
  
  sameStaples Canada, Inc.
  
  Ontario,
  Canada
  
  Staples The Business Depot, Bureau en Gross, Staples the Office
  Superstore


Name of Subsidiary
  
  Jurisdiction of
  Incorporation
  
  Business NamesStaples Commerce & Trade Company
  Ltd.
  
  China
  
  OA365Staples Connecticut, Inc.
  
  USA
  
  sameStaples Contract &
  Commercial, Inc.
  
  USA
  
  Staples Advantage, Staples Business Advantage, Staples National
  AdvantageStaples Delivery Limited
  
  United
  Kingdom
  
  sameStaples Dutch Management BV
  
  Netherlands
  
  sameStaples Employment Services Limited
  
  United
  Kingdom
  
  sameStaples Enterprise Risk
  Solutions, Inc.
  
  USA
  
  sameStaples Europe Holdings, G. P.
  
  Bermuda
  
  sameStaples Foundation for Learning, Inc.
  
  USA
  
  sameStaples France Holding SAS
  
  France
  
  sameStaples Future Office Products Private
  Limited
  
  India
  
  sameStaples Global Holdings, L.P.
  
  Bermuda
  
  sameStaples Global Markets, Inc.
  
  USA
  
  Global Identity, Staples Promtional ProductsStaples GP, LLC
  
  USA
  
  sameStaples Hong Kong Investments Limited
  
  Hong Kong
  
  sameStaples Intermediary Holdings L.P.
  
  Bermuda
  
  sameStaples International Limited
  
  United
  Kingdom
  
  sameStaples International, Inc.
  
  USA
  
  sameStaples Luxco S.a.r.l.
  
  Luxembourg
  
  sameStaples Mail Order UK Limited
  
  United
  Kingdom
  
  sameStaples Netherlands B.V.
  
  Netherlands
  
  sameStaples of Maryland, LLC
  
  USA
  
  sameStaples Office Centre Grosshandels
  GmbH & Co.KG
  
  Germany
  
  sameStaples Office Centre Verwaltungs GmbH
  
  Germany
  
  sameStaples Partners, LLC
  
  USA
  
  sameStaples PeiPei Office (Jiangsu) Products
  Co. Ltd.
  
  China
  
  sameStaples Procurement & Management
  Services Private Limited
  
  India
  
  sameStaples Product Sourcing Group Europe,
  B.V.B.A.
  
  Belgium
  
  sameStaples Security Corporation
  
  USA
  
  sameStaples Shared Service Center, LLC
  
  USA
  
  sameStaples the Office Superstore East, Inc.
  
  USA
  
  sameStaples the Office Superstore, Limited
  Partnership
  
  USA
  
  sameStaples the Office Superstore, LLC
  
  USA
  
  sameStaples Transportation LLC
  
  USA
  
  sameStaples UK Limited
  
  USA
  
  sameStaples UK Retail Limited
  
  United
  Kingdom
  
  Office WorldStaples UPS Business Services Co. Ltd.
  
  China
  
  sameStaples Value, LLC
  
  Virginia
  
  sameStavanger Kopi og Kontorrekvisita AS
  
  Norway
  
  sameTeacher Direct Limited
  
  New Zealand
  
  sameTetterode-Nederland B.V.
  
  Netherlands
  
  sameThrive Networks, Inc.
  
  USA
  
  sameUB Staples Corporation Limited
  
  Cayman
  Islands
  
  sameUnion B.V., Exploitatie Maatschappij
  
  Netherlands
  
  sameVRG-Papier B.V.
  
  Netherlands
  
  sameWellbox Handels GmbH
  
  Austria
  
  same