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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