EXHIBIT 21

TRANS WORLD ENTERTAINMENT CORPORATION

SIGNIFICANT SUBSIDIARIES OF THE REGISTRANT

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|Name of Significant
  Subsidiary |  | State of Incorporation |  | Subsidiary Trade Names                                                                                                                                                                      
|                                 |  |                        |  |                                                                                                                                                                                             
|Media Logic
  USA, LLC.          |  | New York               |  | Media Logic
  USA, LLC                                                                                                                                                                      
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|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
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|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
  Sam Goody      
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|Record Town
  Utah, LLC          |  | New York               |  | Record Town
  Utah, LLC
  f.y.e. Superstore                                                                                                                                                 
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|Movies Plus,
  Inc.              |  | New York               |  | Movies Plus,
  Inc.
  f.y.e. Superstore                                                                                                                                                     
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|Trans World
  New York, LLC      |  | New York               |  | Trans World
  New York, LLC                                                                                                                                                                 
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|Trans World
  Florida, LLC       |  | Florida                |  | Trans World
  Florida, LLC                                                                                                                                                                  

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