Exhibit
  21

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Subsidiaries of
  
  DEB SHOPS, INC. A Pennsylvania corporation1

|Deb
      Shops, Inc.                | Deb
        Shops of Iowa, Inc.,         | Deb
      Shops of Ohio, Inc.,          
|------------------------------------ | ---------------------------------------- | ----------------------------------------
|a
      New Jersey corporation       | an
      Iowa corporation                | an
      Ohio corporation               
|                                     |                                          |                                         
|Joy Shops, Inc.,                     | Deb of Kansas, Inc.,                     | Deb Shops of Oklahoma,
      Inc.,      
|a Pennsylvania corporation           | a Kansas corporation                     | an Oklahoma corporation                 
|                                     |                                          |                                         
|Joy
      Shops, Inc.,               | Deb
      of Kentucky, Inc.              | Deb
      of Oregon, Inc.,              
|a
      Delaware corporation         | a Kentucky
      corporation             | an
      Oregon corporation             
|                                     |                                          |                                         
|D. B. Interest, Inc.,                | Deb Shops of Louisiana,
      Inc.       | Deb of Pennsylvania,
      Inc.,        
|a Delaware corporation               | a Louisiana corporation                  | a Pennsylvania corporation              
|                                     |                                          |                                         
|D.
      B. Know, Inc.,              | Deb
      of Maine, Inc.,                | Deb
      of Rhode Island, Inc.,        
|a
      Delaware corporation         | a
      Maine corporation                | a Rhode
      Island corporation        
|                                     |                                          |                                         
|D. B. Royalty, Inc.,                 | Deb Shops of Maryland,
      Inc.,       | Deb of South Carolina,
      Inc.       
|a Delaware corporation               | a Maryland corporation                   | a South Carolina corporation            
|                                     |                                          |                                         
|Deb
      Shops of Alabama, Inc.     | Deb
      of Massachusetts, Inc.,        | Deb
      of South Dakota, Inc.,        
|An
      Alabama corporation         | a Massachusetts
      corporation        | a South
      Dakota corporation        
|                                     |                                          |                                         
|Deb Shops of Arizona,
      Inc.,    | Deb of Michigan, Inc.,                   | Deb of Tennessee, Inc.,                 
|an Arizona corporation               | a Michigan corporation                   | a Tennessee corporation                 
|                                     |                                          |                                         
|Deb
      of Arkansas, Inc.,         | Deb
      Shops of Minnesota, Inc.,      | Deb
      of Texas, Inc.,               
|an
      Arkansas corporation        | a Minnesota
      corporation            | a Texas
      corporation               
|                                     |                                          |                                         
|Deb of California,
      Inc.,       | Deb Shops of Missouri,
      Inc.,       | Deb of Utah, Inc.,                      
|a California corporation             | a Missouri corporation                   | a Utah corporation                      
|                                     |                                          |                                         
|Deb
      of Colorado, Inc.,         | Deb
      of Montana, Inc.,              | Deb
      of Vermont, Inc.,             
|a
      Colorado corporation         | a Montana
      corporation              | a Vermont
      corporation             
|                                     |                                          |                                         
|Deb of Connecticut,
      Inc.,      | Deb of Nebraska, Inc.,                   | Deb of Virginia, Inc.,                  
|a Connecticut corporation            | a Nebraska corporation                   | a Virginia corporation                  
|                                     |                                          |                                         
|Deb
      of Delaware, Inc.,         | Deb
      of New Hampshire, Inc.,        | Deb
      of Washington, Inc.,          
|a
      Delaware corporation         | a New
      Hampshire corporation        | a Washington
      corporation          
|                                     |                                          |                                         
|Deb Fashions of Florida,
      Inc., | Deb of New Jersey, Inc.,                 | Deb of West Virginia,
      Inc.,       
|a Florida corporation                | a New Jersey corporation                 | a West Virginia corporation             
|                                     |                                          |                                         
|Deb
      Shops of Georgia, Inc.,    | Deb
      of New Mexico, Inc.,           | Deb
      of Wisconsin, Inc.,           
|a
      Georgia corporation          | a New
      Mexico corporation           | a Wisconsin
      corporation           
|                                     |                                          |                                         
|Deb Shops of Idaho,
      Inc.,      | Deb of New York, Inc.,                   | Deb of Wyoming, Inc.,                   
|an Idaho corporation                 | a New York corporation                   | a Wyoming corporation                   
|                                     |                                          |                                         
|Deb
      of Illinois, Inc.,         | Deb
      Shops of North Carolina, Inc., | Deb
      Real Estate, Inc.,            
|an
      Illinois corporation        | a North
      Carolina corporation       | A Pennsylvania
      corporation        
|                                     |                                          |                                         
|Deb of Indiana, Inc.,                | Deb of North Dakota,
      Inc.,         | Tops N Bottoms
      of New York, Inc.,
|an Indiana corporation               | a North Dakota corporation               | a New York corporation                  

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