EXHIBIT 21.1

                        SUNGLASS HUT INTERNATIONAL, INC.
                         Subsidiaries of the Registrant

                                                             STATE OR COUNTRY
NAME OF SUBSIDIARY                                           OF INCORPORATION
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SUNGLASS HUT INTERNATIONAL, INC.                             FLORIDA
SUNGLASS HUT CORPORATION                                     FLORIDA
SUNGLASS HUT TRADING CORPORATION                             FLORIDA
SUNGLASS HUT OF CANADA, LTD.                                 ONTARIO, CANADA
SUNGLASS HUT OF PUERTO RICO, INC.                            PUERTO RICO 
SUNGLASS HUT OF VIRGIN ISLANDS, INC.                         US VIRGIN ISLANDS
SUNGLASS HUT REALTY CORPORATION                              FLORIDA
SUNGLASS HUT OF FLORIDA, INC.                                FLORIDA
SUNGLASS HUT (U.K.) LIMITED                                  UNITED KINGDOM
SUNGLASS HUT IRELAND, LTD.                                   IRELAND
SUNGLASS HUT NETHERLANDS B.V.                                NETHERLANDS
SUNGLASS HUT BELGIUM N.V.                                    BELGIUM
SUNGLASS HUT ITALY S.R.L.                                    ITALY
SUNGLASS HUT ACQUISITION CORP.                               FLORIDA
SUNGLASS HUT OF MEXICO, INC.                                 FLORIDA
SUNGLASS HUT HOLDINGS OF MEXICO, INC.                        FLORIDA
IHS DISTRIBUTION CORPORATION                                 FLORIDA
IHS PROCUREMENT CORP.                                        FLORIDA
SUNGLASS HUT DE MEXICO, SA DE CV                             MEXICO
DISTRIBUIDORA MEXICANA DE ARTICULOS PARA SOL SA DE CV        MEXICO
SUNGLASS HUT HOLDINGS OF FRANCE, INC.                        FLORIDA
SUNGLASS HUT OF NORTHERN FRANCE, INC.                        FLORIDA
SUNGLASS HUT OF SOUTHERN FRANCE, INC.                        FLORIDA
SUNGLASS HUT OF FRANCE, S.A.                                 FRANCE
SHI SALES CORP.                                              FLORIDA
SUNGLASS HUT AUSTRALIA PTY LIMITED                           AUSTRALIA
SUNGLASS WORLD HOLDING PTY LIMITED                           AUSTRALIA
SUNGLASS HUT SWEDEN AB                                       SWEDEN
SUNGLASS HUT PORTUGAL, COMERCIO DE OCULOS, LDA.              PORTUGAL
SUNGLASS HUT EYEX COMPANY                                    FLORIDA
SUNGLASS HUT GERMANY GMBH                                    GERMANY
SUNGLASS HUT SPAIN SL                                        SPAIN
SINGLASS HUT AG                                              SWITZERLAND
WATCH STATION, INC.                                          FLORIDA
SUNGLASS HUT VERTRIEBS GMBH                                  GERMANY
SUNGLASS HUT (SINT MAARTEN) N.V.                             NETHERLAND ANTILLES
SUNGLASS HUT (ST. MARTIN) SARL                               FRENCH ANTILLES
SUNGLASS HUT (CURACAO) N.V.                                  CURACAO
SUNGLASS HUT (BONAIRE) N.V.                                  BONAIRE
SUNGLASS HUT (ANTIGUA) LIMITED                               ANTIGUA
SUNGLASS HUT (NEW ZEALAND) PTY LTD.                          NEW ZEALAND
SUNGLASS HUT (ST. CROIX) LTD.                                ST. CROIX
SUNGLASS HUT (BARBADOS), INC.                                BARBADOS