EXHIBIT 21

TRANS WORLD ENTERTAINMENT CORPORATION

SIGNIFICANT SUBSIDIARIES OF THE REGISTRANT

|Name of Significant       |  |                        |  |                                
|------------------------- |  | ---------------------- |  | -------------------------------
|Subsidiary                |  | State of Incorporation |  | Subsidiary Trade Names         
|                          |  |                        |  |                                
|Media Logic USA, LLC.     |  | New York               |  | Media Logic USA, LLC           
|                         
|Record Town, Inc.         |  | New York               |  | Record Town, Inc.              
|                          |  |                        |  | Planet Music                   
|                          |  |                        |  | The Wall                       
|                          |  |                        |  | CD World                       
|                          |  |                        |  | Disc Jockey                    
|                          |  |                        |  | f.y.e. Games                   
|                          |  |                        |  | Streetside Records             
|                          |  |                        |  | Specs                          
|                          |  |                        |  | fye.com                        
|                          |  |                        |  | wherehouse.com                 
|                          |  |                        |  | secondspin.com                 
|                          |  |                        |  | suncoast.com                   
|                          |  |                        |  | samgoody.com                   
|                         
|Record Town USA, LLC      |  | Delaware               |  | Record Town USA, LLC           
|                          |  |                        |  | f.y.e. (For Your Entertainment)
|                          |  |                        |  | Coconuts                       
|                          |  |                        |  | Saturday Matinee               
|                          |  |                        |  | Strawberries                   
|                          |  |                        |  | f.y.e. movies                  
|                          |  |                        |  | Second Spin                    
|                          |  |                        |  | Wherehouse Music               
|                          |  |                        |  | On Cue                         
|                          |  |                        |  | Suncoast Motion Pictures       
|                          |  |                        |  | Sam Goody                      
|                         
|Record Town Utah, LLC     |  | New York               |  | Record Town Utah, LLC          
|                          |  |                        |  | f.y.e. Superstore              
|                         
|Movies Plus, Inc.         |  | New York               |  | Movies Plus, Inc.              
|                          |  |                        |  | f.y.e. Superstore              
|                         
|Trans World New York, LLC |  | New York               |  | Trans World New York, LLC      
|                         
|Trans World Florida, LLC  |  | Florida                |  | Trans World Florida, LLC       



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