Exhibit 21



Sara Lee Corporation



Following is a list of active subsidiaries of the registrant. Subsidiaries that are inactive or exist solely to protect business names but do not conduct business have
been omitted. The omitted subsidiaries, considered in the aggregate, do not constitute a significant subsidiary.



UNITED STATES SUBSIDIARIES



|                                                  |  |             
|------------------------------------------------- |  | ------------
|Name                                              |  | Jurisdiction
|                                                  | 
|SARA LEE DIRECT, LLC                              |  | Colorado    
|                                                  | 
|ARP I LLC                                         |  | Delaware    
|                                                  | 
|BALI FOUNDATIONS, INC.                            |  | Delaware    
|                                                  | 
|BRYAN FOODS, INC.                                 |  | Delaware    
|                                                  | 
|CARIBESOCK, INC.                                  |  | Delaware    
|                                                  | 
|CARIBETEX, INC.                                   |  | Delaware    
|                                                  | 
|CEIBENA DEL, INC.                                 |  | Delaware    
|                                                  | 
|COURTAULDS TEXTILES AMERICA INC.                  |  | Delaware    
|                                                  | 
|COURTAULDS TEXTILES U.S., INC.                    |  | Delaware    
|                                                  | 
|DFP TECHNICAL, INDUSTRIAL, COMMERCIAL ENERGY INC. |  | Delaware    
|                                                  | 
|EARTHGRAINS BAKING COMPANIES, INC.                |  | Delaware    
|                                                  | 
|EARTHGRAINS INTERNATIONAL HOLDINGS, INC.          |  | Delaware    
|                                                  | 
|EGBERT LLC                                        |  | Delaware    
|                                                  | 
|EGR INTERNATIONAL, INC.                           |  | Delaware    
|                                                  | 
|EGR RESOURCES, INC.                               |  | Delaware    
|                                                  | 
|EGR TEXAS GENERAL PARTNER, LLC                    |  | Delaware    
|                                                  | 
|FAC NORTH AMERICA, LLC                            |  | Delaware    
|                                                  | 
|HANES DOMINICAN DEL, INC.                         |  | Delaware    
|                                                  | 
|HANES MENSWEAR, INC.                              |  | Delaware    
|                                                  | 
|HANES PUERTO RICO, INC.                           |  | Delaware    
|                                                  | 
|INTERNATIONAL AFFILIATES & INVESTMENT INC.        |  | Delaware    
|                                                  | 
|METZ HOLDINGS, INC.                               |  | Delaware    
|                                                  | 
|NUTRI-METICS INTERNATIONAL, L.L.C.                |  | Delaware    
|                                                  | 
|PLAYTEX DORADO CORPORATION                        |  | Delaware    
|                                                  | 
|PLAYTEX MARKETING CORPORATION                     |  | Delaware    
|                                                  | 
|SARA LEE - KIWI HOLDINGS, INC.                    |  | Delaware    
|                                                  | 
|SARA LEE BAKERY GROUP, INC.                       |  | Delaware    
|                                                  | 
|SARA LEE CHAMPION EUROPE, INC.                    |  | Delaware    
|                                                  | 
|SARA LEE COFFEE LLC                               |  | Delaware    
|                                                  | 
|SARA LEE DISTRIBUTION, INC.                       |  | Delaware    
|                                                  | 
|SARA LEE EQUITY II , LLC                          |  | Delaware    
|                                                  | 
|SARA LEE EQUITY, L.L.C.                           |  | Delaware    
|                                                  | 
|SARA LEE FOODS, INC.                              |  | Delaware    
|                                                  | 
|SARA LEE FRANCE, L.L.C.                           |  | Delaware    
|                                                  | 
|SARA LEE FRENCH FUNDING COMPANY L.L.C             |  | Delaware    
|                                                  | 
|SARA LEE FRENCH INVESTMENT COMPANY, L.L.C.        |  | Delaware    
|                                                  | 
|SARA LEE FRESH, INC.                              |  | Delaware    
|                                                  | 
|SARA LEE GLOBAL FINANCE, L.L.C.                   |  | Delaware    
|                                                  | 
|SARA LEE INTERNATIONAL CORPORATION                |  | Delaware    
|                                                  | 
|SARA LEE INTERNATIONAL FINANCE CORPORATION        |  | Delaware    



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                       |  |              
|------------------------------------------------------ |  | -------------
|                                                       | 
|SARA LEE INTERNATIONAL FUNDING COMPANY L.L.C.          |  | Delaware     
|                                                       | 
|SARA LEE INTERNATIONAL INVESTMENT, L.L.C.              |  | Delaware     
|                                                       | 
|SARA LEE INVESTMENTS, INC.                             |  | Delaware     
|                                                       | 
|SARA LEE JAPAN LTD a/k/a SARA LEE JAPAN KK CORPORATION |  | Delaware     
|                                                       | 
|SARA LEE MEXICAN INVESTMENTS, L.L.C.                   |  | Delaware     
|                                                       | 
|SARA LEE U.K. DEPOSITOR L.L.C.                         |  | Delaware     
|                                                       | 
|SARA LEE U.K. LEASING, L.L.C.                          |  | Delaware     
|                                                       | 
|SARA LEE/DE US LLC                                     |  | Delaware     
|                                                       | 
|SARAMAR, L.L.C.                                        |  | Delaware     
|                                                       | 
|SASL HOLDCO L.L.C.                                     |  | Delaware     
|                                                       | 
|SEAMLESS TEXTILES, INC.                                |  | Delaware     
|                                                       | 
|SL SOURCING, LLC                                       |  | Delaware     
|                                                       | 
|SLC TB ACQUISITION, L.L.C.                             |  | Delaware     
|                                                       | 
|SLKP ADMINISTRATIVE SERVICES COMPANY, INC.             |  | Delaware     
|                                                       | 
|SLKP SALES, INC.                                       |  | Delaware     
|                                                       | 
|SOUTHERN FAMILY FOODS, L.L.C.                          |  | Delaware     
|                                                       | 
|UPCR, INC.                                             |  | Delaware     
|                                                       | 
|UPEL, INC.                                             |  | Delaware     
|                                                       | 
|WS REAL ESTATE, LLC                                    |  | Delaware     
|                                                       | 
|METZ BAKING COMPANY                                    |  | Iowa         
|                                                       | 
|DJW INCORPORATED                                       |  | Kentucky     
|                                                       | 
|SARA LEE BUSINESS SERVICE CENTER, L.L.C.               |  | Maryland     
|                                                       | 
|QUIKAVA, INC.                                          |  | Massachusetts
|                                                       | 
|SLC LEASING (NEVADA) - II, INC.                        |  | Nevada       
|                                                       | 
|J.E. MORGAN KNITTING MILLS, INC.                       |  | Pennsylvania 
|                                                       | 
|EARTHGRAINS REFRIGERATED DOUGH PRODUCTS, L.P.          |  | Texas        
|                                                       | 
|SLC LEASING (WYOMING), INC.                            |  | Wyoming      
|                                                       | 
|INTERNATIONAL SUBSIDIARIES                             |  |              
|AOSTE ARGENTINA                                        |  | Argentina    
|                                                       | 
|HOUSE OF FULLER ARGENTINA S.A.                         |  | Argentina    
|                                                       | 
|INDUMENTARIA ANDINA SOCIEDAD ANONIMA                   |  | Argentina    
|                                                       | 
|NUVO ARGENTINA, S.A.                                   |  | Argentina    
|                                                       | 
|SARA LEE ARGENTINA S.A.                                |  | Argentina    
|                                                       | 
|COSMETIC MANUFACTURERS PTY. LTD.                       |  | Australia    
|                                                       | 
|NUTRIMETICS INTERNATIONAL (AUSTRALIA) PTY LTD          |  | Australia    
|                                                       | 
|SARA LEE APPAREL (AUSTRALASIA) PTY. LTD.               |  | Australia    
|                                                       | 
|SARA LEE BAKERY (AUSTRALIA) PTY. LTD.                  |  | Australia    
|                                                       | 
|SARA LEE COFFEE & TEA (AUSTRALIA) PTY LTD.             |  | Australia    



2



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                    |  |                  
|--------------------------------------------------- |  | -----------------
|                                                    | 
|SARA LEE FOOD HOLDINGS PTY. LTD.                    |  | Australia        
|                                                    | 
|SARA LEE GROUP (AUSTRALIA) PTY. LTD.                |  | Australia        
|                                                    | 
|SARA LEE HOLDINGS (AUSTRALIA) PTY.LTD.              |  | Australia        
|                                                    | 
|SARA LEE HOUSEHOLD & BODY CARE (AUSTRALIA) PTY LTD. |  | Australia        
|                                                    | 
|SL/DE AUSTRALIA PTY. LTD.                           |  | Australia        
|                                                    | 
|SL/DE HOLDINGS (AUSTRALIA) PTY. LTD.                |  | Australia        
|                                                    | 
|DOUWE EGBERTS KAFFEE SYSTEME VERTIEB GMBH           |  | Austria          
|                                                    | 
|EDOO GESMBH                                         |  | Austria          
|                                                    | 
|NUR DIE GESMBH                                      |  | Austria          
|                                                    | 
|SANTORA KAFFEE GMBH                                 |  | Austria          
|                                                    | 
|SARA LEE AUSTRIA GMBH                               |  | Austria          
|                                                    | 
|SARA LEE HOUSEHOLD AND BODY CARE OSTERREICH GMBH    |  | Austria          
|                                                    | 
|AOSTE BELGIQUE B.V.                                 |  | Belgium          
|                                                    | 
|BELGIAN NUR DIE TEXTILE COMPANY S.A.                |  | Belgium          
|                                                    | 
|BI BELGIUM B.V.B.A.                                 |  | Belgium          
|                                                    | 
|DOUWE EGBERTS COFFEE SYSTEMS N.V.                   |  | Belgium          
|                                                    | 
|DOUWE EGBERTS N.V.                                  |  | Belgium          
|                                                    | 
|IMPERIAL COORDINATION CENTER BVBA                   |  | Belgium          
|                                                    | 
|IMPERIAL HOLDING N.V.                               |  | Belgium          
|                                                    | 
|IMPERIAL MEAT PRODUCTS N.V.                         |  | Belgium          
|                                                    | 
|INTRADAL PRODUKTIE BELGIUM NV                       |  | Belgium          
|                                                    | 
|JACQMOTTE N.V.                                      |  | Belgium          
|                                                    | 
|PIERRE YVES FASHION B.V.B.A.                        |  | Belgium          
|                                                    | 
|SARA LEE HOUSEHOLD AND BODY CARE BELGIUM N.V.       |  | Belgium          
|                                                    | 
|SARA LEE INTIMATES BELUX SA                         |  | Belgium          
|                                                    | 
|SARA LEE KNIT PRODUCTS EUROPE B.V.B.A.              |  | Belgium          
|                                                    | 
|SARA LEE/DE IMMO N.V.                               |  | Belgium          
|                                                    | 
|ZWARTE KAT B.V.B.A.                                 |  | Belgium          
|                                                    | 
|CONOPLEX INSURANCE COMPANY LTD.                     |  | Bermuda          
|                                                    | 
|NUAGE COSMETICS (BOTSWANA) LTD.                     |  | Botswana         
|                                                    | 
|SARA LEE BRASIL LIMITADA                            |  | Brazil           
|                                                    | 
|SARA LEE CAFES DO BRASIL LTDA.                      |  | Brazil           
|                                                    | 
|SARA LEE VENDA DIRETA DO BRASIL LTDA.               |  | Brazil           
|                                                    | 
|NUTRI-METICS (B) SDN. BHD.                          |  | Brunei Darussalam
|                                                    | 
|CANADELLE HOLDING CORPORATION LIMITED               |  | Canada           
|                                                    | 
|CANADELLE LIMITED PARTNERSHIP                       |  | Canada           
|                                                    | 
|NUTRI-METICS INTERNATIONAL (CANADA) INC.            |  | Canada           
|                                                    | 
|SARA LEE COFFEE & TEA LTD.                          |  | Canada           
|                                                    | 
|SARA LEE HOLDING CORPORATION LIMITED                |  | Canada           
|                                                    | 
|SARA LEE OF CANADA LIMITED PARTNERSHIP              |  | Canada           
|                                                    | 
|SARA LEE OF CANADA NS ULC                           |  | Canada           
|                                                    | 
|TANA CANADA, INC.                                   |  | Canada           



3



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                        |  |                   
|------------------------------------------------------- |  | ------------------
|                                                        | 
|CAYSOCK, INC.                                           |  | Cayman Islands    
|                                                        | 
|CAYTEX, INC.                                            |  | Cayman Islands    
|                                                        | 
|CAYWEAR, INC.                                           |  | Cayman Islands    
|                                                        | 
|CHOLOMA, INC.                                           |  | Cayman Islands    
|                                                        | 
|CONFECCIONES EL PEDREGAL, INC.                          |  | Cayman Islands    
|                                                        | 
|CONFECCIONES LA CALETA                                  |  | Cayman Islands    
|                                                        | 
|HANES CARIBE, INC.                                      |  | Cayman Islands    
|                                                        | 
|HANES DOMINICAN, INC.                                   |  | Cayman Islands    
|                                                        | 
|PTX (D.R.) INC.                                         |  | Cayman Islands    
|                                                        | 
|SLIA DOMINICANA, INC.                                   |  | Cayman Islands    
|                                                        | 
|FUJIAN SARA LEE CONSUMER PRODUCTS CO. LTD.              |  | China             
|                                                        | 
|KIWI BRANDS TIANJIN CO. LTD.                            |  | China             
|                                                        | 
|NUTRI-METICS INTERNATIONAL (GUANGZHOU) LTD.             |  | China             
|                                                        | 
|SARA LEE COLUMBIA S.A.                                  |  | Columbia          
|                                                        | 
|CARTEX MANUFACTURERA, S.A.                              |  | Costa Rica        
|                                                        | 
|INDUSTRIAS TEXTILERA DEL ESTE, S.A. (ITE)               |  | Costa Rica        
|                                                        | 
|MANUFACTURERA DE CARTAGO S.R.L.                         |  | Costa Rica        
|                                                        | 
|SARA LEE DE COSTA RICA, S.A.                            |  | Costa Rica        
|                                                        | 
|SERVICIOS DE SOPORTE INTMATE APPAREL S.R.L.             |  | Costa Rica        
|                                                        | 
|SLKP COMPANIA DE SERVICIOS ADMINISTRATIVOS S.A.         |  | Costa Rica        
|                                                        | 
|SARA LEE/DE (CYPRUS) LTD.                               |  | Cyprus            
|                                                        | 
|SARA LEE/DE INVESTMENTS (CYPRUS) LTD.                   |  | Cyprus            
|                                                        | 
|BALIRNY DOUWE EGBERTS A.S.                              |  | Czech Republic    
|                                                        | 
|SARA LEE APPAREL CESKA REPUBLICA, S.R.O.                |  | Czech Republic    
|                                                        | 
|A/S BLUMOLLER                                           |  | Denmark           
|                                                        | 
|MERRILD KAFFE A/S                                       |  | Denmark           
|                                                        | 
|SARA LEE INTIMATES SCANDINAVIA A/S                      |  | Denmark           
|                                                        | 
|SARA LEE/DE NORDIC FINANCE K/S                          |  | Denmark           
|                                                        | 
|SARA LEE/DE SCANDIC FINANCE K/S                         |  | Denmark           
|                                                        | 
|SOCKS DOMINICANA, S.A.                                  |  | Dominican Republic
|                                                        | 
|CONFECCIONES EL PEDREGAL, S.A. DE C.V.                  |  | El Salvador       
|                                                        | 
|CONFECCIONES JIBOA SOCIEDAD ANONIMA DE CAPITAL VARIABLE |  | El Salvador       
|                                                        | 
|CONFECCIONES LA HERRADURA, S.A. DE C.V.                 |  | El Salvador       
|                                                        | 
|HANES DE EL SALVADOR S.A. DE C.V.                       |  | El Salvador       
|                                                        | 
|JASPER SALVADOR, S.A. DE C.V.                           |  | El Salvador       
|                                                        | 
|MANUFACTURERA COMALAPA, S.A. DE C.V.                    |  | El Salvador       
|                                                        | 
|SLBA COMPANIA DE SERVICIOS, S.A. DE C.V.                |  | El Salvador       
|                                                        | 
|TEXLEE EL SALVADOR S.A. DE C.V.                         |  | El Salvador       
|                                                        | 
|3DK LIMITED                                             |  | England           
|                                                        | 
|ACTONBARN LIMITED                                       |  | England           
|                                                        | 
|APD CHEMICALS LIMITED                                   |  | England           



4



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                          |  |        
|----------------------------------------- |  | -------
|                                          | 
|ARABELLA POLLEN LIMITED                   |  | England
|                                          | 
|ARIS ISOTONER UK LIMITED                  |  | England
|                                          | 
|BAIRNS-WEAR LIMITED                       |  | England
|                                          | 
|BELLRISE FASHIONS LIMITED                 |  | England
|                                          | 
|CLAREMONT GARMENTS (HOLDINGS) LIMITED     |  | England
|                                          | 
|CLAREMONT GARMENTS (MIDLANDS) LIMITED     |  | England
|                                          | 
|CLAREMONT GARMENTS (SOUTH) LIMITED        |  | England
|                                          | 
|CLAREMONT GARMENTS LIMITED                |  | England
|                                          | 
|COLUMBUS SWIMWEAR LIMITED                 |  | England
|                                          | 
|COURTAULDS C.P.G. (HOLDINGS) LIMITED      |  | England
|                                          | 
|COURTAULDS CLOTHING BRANDS LIMITED        |  | England
|                                          | 
|COURTAULDS CLOTHING LIMITED               |  | England
|                                          | 
|COURTAULDS D.I.Y. LIMITED                 |  | England
|                                          | 
|COURTAULDS DISTRIBUTORS LIMITED           |  | England
|                                          | 
|COURTAULDS HOME FURNISHINGS LIMITED       |  | England
|                                          | 
|COURTAULDS INTIMATE APPAREL LIMITED       |  | England
|                                          | 
|COURTAULDS PRINTERS LIMITED               |  | England
|                                          | 
|COURTAULDS TEXTILES (HOLDINGS) LIMITED    |  | England
|                                          | 
|COURTAULDS TEXTILES (OVERSEAS) LIMITED    |  | England
|                                          | 
|COURTAULDS TEXTILES INVESTMENTS LIMITED   |  | England
|                                          | 
|COURTAULDS TEXTILES LIMITED               |  | England
|                                          | 
|COURTAULDS TEXTILES RETAIL LIMITED        |  | England
|                                          | 
|DOUWE EGBERTS COFFEE SYSTEMS LIMITED      |  | England
|                                          | 
|DOUWE EGBERTS UK LIMITED                  |  | England
|                                          | 
|GOSSARD (HOLDINGS) LIMITED                |  | England
|                                          | 
|GOSSARD LIMITED                           |  | England
|                                          | 
|INTER FOOD SERVICE LIMITED                |  | England
|                                          | 
|J & J FASHIONS INTERNATIONAL LIMITED      |  | England
|                                          | 
|KAYSER BONDOR LIMITED                     |  | England
|                                          | 
|KIWI (EA) LIMITED                         |  | England
|                                          | 
|KIWI HOLDINGS                             |  | England
|                                          | 
|MACANIE (LONDON) LIMITED                  |  | England
|                                          | 
|MAGELLAN INDUSTRIES LIMITED               |  | England
|                                          | 
|MAGELLAN MANAGEMENT LIMITED               |  | England
|                                          | 
|MERIDIAN LIMITED                          |  | England
|                                          | 
|NEW WAY PACKAGED PRODUCTS LIMITED         |  | England
|                                          | 
|NUTRI-METICS INTERNATIONAL (UK) LIMITED   |  | England
|                                          | 
|ROGER SCOTT LIMITED                       |  | England
|                                          | 
|SARA LEE (UK INVESTMENTS) LIMITED         |  | England
|                                          | 
|SARA LEE ACQUISITION LIMITED              |  | England
|                                          | 
|SARA LEE HOUSEHOLD & BODY CARE UK LIMITED |  | England
|                                          | 
|SARA LEE INTIMATES UK LIMITED             |  | England
|                                          | 
|SARA LEE INVESTMENTS                      |  | England
|                                          | 
|SARA LEE UK HOLDINGS LIMITED              |  | England
|                                          | 
|SARA LEE UK PENSION TRUSTEE LIMITED       |  | England
|                                          | 
|SARA LEE/DE HOLDINGS LIMITED              |  | England
|                                          | 
|SARA LEE/DE INTERNATIONAL FINANCE         |  | England
|                                          | 
|SARA LEE/DE INTERNATIONAL INVESTMENTS     |  | England
|                                          | 
|SILKVENTURE LIMITED                       |  | England
|                                          | 
|TAYLOR MERRYMADE LIMITED                  |  | England



5



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                 |  |        
|------------------------------------------------ |  | -------
|                                                 | 
|TEMANA INTERNATIONAL LIMITED                     |  | England
|                                                 | 
|THE LONG EATON FABRIC COMPANY (HOLDINGS) LIMITED |  | England
|                                                 | 
|THE LONG EATON FABRIC COMPANY LIMITED            |  | England
|                                                 | 
|WILKINSON & RIDDELL (HOLDINGS) LIMITED           |  | England
|                                                 | 
|ZAMBESI FINANCE                                  |  | England
|                                                 | 
|SARA LEE PERSONAL PRODUCTS (FIJI) LIMITED        |  | Fiji   
|                                                 | 
|ABC INDUSTRIE S.A.                               |  | France 
|                                                 | 
|ANCILAR SARL                                     |  | France 
|                                                 | 
|AOSTE EXPORT SNC                                 |  | France 
|                                                 | 
|AOSTE FOOD SERVICE SA                            |  | France 
|                                                 | 
|AOSTE HOLDING SNC                                |  | France 
|                                                 | 
|AOSTE LIBRE SERVICE SNC                          |  | France 
|                                                 | 
|AOSTE MANAGEMENT S.A.                            |  | France 
|                                                 | 
|AOSTE SNC                                        |  | France 
|                                                 | 
|AOSTE TRAITEUR SNC                               |  | France 
|                                                 | 
|C.T. COMPAGNIE                                   |  | France 
|                                                 | 
|C.T. DIFFUSION SNC                               |  | France 
|                                                 | 
|C.T. PARTICIPATIONS S.A.S.                       |  | France 
|                                                 | 
|CALIXTE PRODUCTEUR SNC                           |  | France 
|                                                 | 
|COCHONOU SNC                                     |  | France 
|                                                 | 
|COURTAULDS TEXTILES HOLDING S.A.S.               |  | France 
|                                                 | 
|DEF FINANCE S.N.C.                               |  | France 
|                                                 | 
|DEF HOLDING S.N.C.                               |  | France 
|                                                 | 
|DIM FINANCE S.A.S.                               |  | France 
|                                                 | 
|DIM S.A.                                         |  | France 
|                                                 | 
|DOUWE EGBERTS COFFEE SYSTEMS FRANCE S.N.C.       |  | France 
|                                                 | 
|DOUWE EGBERTS FRANCE S.N.C.                      |  | France 
|                                                 | 
|ET.G.Y. S.A.                                     |  | France 
|                                                 | 
|EURO GOURMET, S.A.R.L.                           |  | France 
|                                                 | 
|EURO RAULET, S.A.S.                              |  | France 
|                                                 | 
|EURODOUGH, S.A.S.                                |  | France 
|                                                 | 
|EUROROL, S.A.S.                                  |  | France 
|                                                 | 
|EUROVITA, S.A.S.                                 |  | France 
|                                                 | 
|FI 2002 S.A.S.                                   |  | France 
|                                                 | 
|GIE G-SEC                                        |  | France 
|                                                 | 
|GOSSARD S.A.S.                                   |  | France 
|                                                 | 
|GROUPE IMPERIAL FRANCE SARL                      |  | France 
|                                                 | 
|HERMINE S.A.S.                                   |  | France 
|                                                 | 
|JUSTIN BRIDOU SNC                                |  | France 
|                                                 | 
|KIWI HOLDINGS S.N.C.                             |  | France 
|                                                 | 
|NUTRIMETICS FRANCE S.N.C.                        |  | France 
|                                                 | 
|NUTRI-METICS HOLDING FRANCE S.N.C.               |  | France 
|                                                 | 
|PHILIPPE MATIGNON FRANCE S.A.                    |  | France 
|                                                 | 
|PLAYTEX FRANCE S.A.S                             |  | France 
|                                                 | 
|PLAYTEX INVESTMENTS EUROPE S.A.                  |  | France 
|                                                 | 
|SAGEPAR S.A.R.L.                                 |  | France 
|                                                 | 
|SALAISONS DU DOUESYS S.A.                        |  | France 
|                                                 | 
|SARA LEE BRANDED APPAREL S.A.                    |  | France 



6



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                    |  |          
|--------------------------------------------------- |  | ---------
|                                                    | 
|SARA LEE CHARCUTERIE, S.A.                          |  | France   
|                                                    | 
|SARA LEE EUROPE DIRECT MARKETING S.A.               |  | France   
|                                                    | 
|SARA LEE FRANCE FINANCE S.A.S.                      |  | France   
|                                                    | 
|SARA LEE FRANCE S.N.C.                              |  | France   
|                                                    | 
|SARA LEE HOUSEHOLD AND BODY CARE FRANCE S.N.C.      |  | France   
|                                                    | 
|SARA LEE SOUTHERN EUROPE FRANCE S.A.                |  | France   
|                                                    | 
|SARA LEE/DE FINANCE SEP                             |  | France   
|                                                    | 
|SDP RUNGIS S.A.                                     |  | France   
|                                                    | 
|SEC, SNC                                            |  | France   
|                                                    | 
|SOCIETE DES BOYAUX DE BELLEY SAS                    |  | France   
|                                                    | 
|SOCIETE DES SALAISONS DE BALANOD SNC                |  | France   
|                                                    | 
|TRADI CHARCUTERIE S.A.                              |  | France   
|                                                    | 
|TRADI FRANCE S.A.                                   |  | France   
|                                                    | 
|AOSTE SB GMBH                                       |  | Germany  
|                                                    | 
|COFFENCO INTERNATIONAL GMBH                         |  | Germany  
|                                                    | 
|CONTENTA GMBH & CO. KG                              |  | Germany  
|                                                    | 
|DEFACTO DEUTSCHLAND GMBH                            |  | Germany  
|                                                    | 
|DOUWE EGBERTS COFFEE AND TEA CONSUMER PRODUCTS GMBH |  | Germany  
|                                                    | 
|FAIRWIND GMBH                                       |  | Germany  
|                                                    | 
|LOVABLE DESIGN GMBH                                 |  | Germany  
|                                                    | 
|NUR DIE TEXTILVERTRIEB GMBH                         |  | Germany  
|                                                    | 
|SARA LEE BRANDED APPAREL GMBH                       |  | Germany  
|                                                    | 
|SARA LEE DEUTSCHLAND GMBH                           |  | Germany  
|                                                    | 
|SARA LEE FOODS GERMANY GMBH                         |  | Germany  
|                                                    | 
|SARA LEE GERMANY GMBH                               |  | Germany  
|                                                    | 
|SARA LEE HOUSEHOLD & BODY CARE DEUTSCHLAND          |  | Germany  
|                                                    | 
|SARA LEE PRINTABLES GMBH                            |  | Germany  
|                                                    | 
|SARA LEE PRIVATE LABEL GMBH                         |  | Germany  
|                                                    | 
|SARA LEE/DE HOLDING GMBH                            |  | Germany  
|                                                    | 
|STROZZI VERMOGENSVERWALTUNG GMBH                    |  | Germany  
|                                                    | 
|TRICOTBEST GMBH                                     |  | Germany  
|                                                    | 
|VSE VEIWALTUNGS GMBH                                |  | Germany  
|                                                    | 
|NUTRI-METICS INTERNATIONAL (GREECE) A.E.            |  | Greece   
|                                                    | 
|SARA LEE BRANDED APPAREL HELLAS S.A.                |  | Greece   
|                                                    | 
|SARA LEE COFFEE AND TEA HELLAS S.A.                 |  | Greece   
|                                                    | 
|SARA LEE HELLAS A.E.                                |  | Greece   
|                                                    | 
|SARA LEE HOLDINGS HELLAS S.A.                       |  | Greece   
|                                                    | 
|HANES DE CENTROAMERICA S.A.                         |  | Guatemala
|                                                    | 
|CEIBA INDUSTRIAL S. DE R.L.                         |  | Honduras 
|                                                    | 
|HANES CHOLOMA S. DE R.L.                            |  | Honduras 
|                                                    | 
|HANES DE HONDURAS S. DE R.L. DE C.V.                |  | Honduras 
|                                                    | 
|INDUSTRIAS EL PORVENIR S. DE R.L.                   |  | Honduras 
|                                                    | 
|J.E. MORGAN DE HONDURAS, S.A.                       |  | Honduras 
|                                                    | 
|JASPER HONDURAS, S.A.                               |  | Honduras 
|                                                    | 
|JOGBRA HONDURAS S.A.                                |  | Honduras 
|                                                    | 
|MANUFACTURERA CEIBENA, S.A. DE R.L.                 |  | Honduras 



7



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                                       |  |                   
|---------------------------------------------------------------------- |  | ------------------
|                                                                       | 
|MANUFACTURERA SAN PEDRO SULA, S. DE R.L., (L.L.C.)                     |  | Honduras          
|                                                                       | 
|SARA LEE INTIMATES, S. DE R.L.                                         |  | Honduras          
|                                                                       | 
|SL SOCKS DE HONDURAS S. DE R.L.                                        |  | Honduras          
|                                                                       | 
|THE HARWOOD HONDURAS COMPANIES, S. DE R.L. DE C.V.                     |  | Honduras          
|                                                                       | 
|SARA LEE HONG KONG LTD.                                                |  | Hong Kong         
|                                                                       | 
|SARA LEE SOURCING ASIA LIMITED                                         |  | Hong Kong         
|                                                                       | 
|SARA LEE APPAREL HUNGARIA KFT.                                         |  | Hungary           
|                                                                       | 
|SARA LEE HUNGARY KAVE ES TEA KERESKEDELMI KFT.                         |  | Hungary           
|                                                                       | 
|SARA LEE KAVE ES TEA ELELMIEZER FELDOLGOZO, CSOMAGOLO, KERESKEDELMI RT |  | Hungary           
|                                                                       | 
|GODREJ SARA LEE LTD.                                                   |  | India             
|                                                                       | 
|SARA LEE APPAREL INDIA PRIVATE LIMITED                                 |  | India             
|                                                                       | 
|SARA LEE HOUSEHOLD AND BODY CARE INDIA PVT. LTD.                       |  | India             
|                                                                       | 
|P.T. PREMIER VENTURES INDONESIA                                        |  | Indonesia         
|                                                                       | 
|P.T. SARA LEE BODY CARE INDONESIA TBK                                  |  | Indonesia         
|                                                                       | 
|P.T. SARA LEE HOUSEHOLD INDONESIA                                      |  | Indonesia         
|                                                                       | 
|P.T. SARA LEE INDONESIA                                                |  | Indonesia         
|                                                                       | 
|P.T. SARA LEE TRADING INDONESIA                                        |  | Indonesia         
|                                                                       | 
|P.T. SURIA YOZANI INDONESIA                                            |  | Indonesia         
|                                                                       | 
|SARA LEE (IRELAND) LIMITED                                             |  | Ireland           
|                                                                       | 
|LINNYSHAW INSURANCE LIMITED                                            |  | Isle Of Man       
|                                                                       | 
|S.N. FIBERS LTD.                                                       |  | Israel            
|                                                                       | 
|AL PONTE PROSCIUTTI S.R.L.                                             |  | Italy             
|                                                                       | 
|EURODOUGH ITALIA SRL                                                   |  | Italy             
|                                                                       | 
|FONTANE DEL DUCA S.R.L.                                                |  | Italy             
|                                                                       | 
|SARA LEE BRANDED APPAREL ITALIA SPA                                    |  | Italy             
|                                                                       | 
|SARA LEE FINANCE ITALY S.P.A.                                          |  | Italy             
|                                                                       | 
|SARA LEE HOUSEHOLD AND BODY CARE ITALY S.P.A.                          |  | Italy             
|                                                                       | 
|SOLUZIONI WIN WIN SPA                                                  |  | Italy             
|                                                                       | 
|KIWI CARIBBEAN LTD.                                                    |  | Jamaica           
|                                                                       | 
|NATURCARE JAPAN LTD.                                                   |  | Japan             
|                                                                       | 
|SARA LEE JAPAN LTD                                                     |  | Japan             
|                                                                       | 
|KIWI (EAST AFRICA) LIMITED                                             |  | Kenya             
|                                                                       | 
|SARA LEE HOUSEHOLD AND BODY CARE KENYA LTD.                            |  | Kenya             
|                                                                       | 
|SWISSGARDE (KENYA) LTD.                                                |  | Kenya             
|                                                                       | 
|DECS GLOBAL NETWORK KOREA LTD.                                         |  | Korea, Republic of
|                                                                       | 
|SARA LEE BALTIC, S.I.A.                                                |  | Latvia            



8



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                               |  |           
|-------------------------------------------------------------- |  | ----------
|                                                               | 
|AGEPAL SARL                                                    |  | Luxembourg
|                                                               | 
|SARA LEE COFFEE LUXEMBOURG S.A.R.L.                            |  | Luxembourg
|                                                               | 
|SARA LEE FINANCE LUXEMBOURG SARL                               |  | Luxembourg
|                                                               | 
|SARA LEE HOUSEHOLD AND BODY CARE (MALAWI) LTD.                 |  | Malawi    
|                                                               | 
|HOMESAFE PRODUCTS (M) SDN. BHD.                                |  | Malaysia  
|                                                               | 
|KIWI MANUFACTURING SDN. BHD.                                   |  | Malaysia  
|                                                               | 
|NUTRI-METICS WORLDWIDE (MALAYSIA) SDN. BHD.                    |  | Malaysia  
|                                                               | 
|SARA LEE MALAYSIA SDN. BHD.                                    |  | Malaysia  
|                                                               | 
|SARA LEE SOUTH EAST ASIA SDN BHD                               |  | Malaysia  
|                                                               | 
|2476230 MALTA LIMITED                                          |  | Malta     
|                                                               | 
|UNDERWEAR LIMITED                                              |  | Malta     
|                                                               | 
|SARA LEE MAURITIUS HOLDING PTE LTD.                            |  | Mauritius 
|                                                               | 
|ALLENDE INTERNACIONAL, S.A, DE C.V.                            |  | Mexico    
|                                                               | 
|BAL-MEX, S. DE R.L. DE C.V.                                    |  | Mexico    
|                                                               | 
|BARRERA, SIQUEIROS, Y TORRES LANDA, S.C.                       |  | Mexico    
|                                                               | 
|CHAMPION PRODUCTS, S. DE R.L. DE C.V.                          |  | Mexico    
|                                                               | 
|CONFECCIONES DE MONCLOVA, S.A. DE C.V.                         |  | Mexico    
|                                                               | 
|CONFECCIONES DE NUEVA ROSITA, S.A. DE C.V.                     |  | Mexico    
|                                                               | 
|CONGELACION Y CONSERVACION DE ALIMENTOS, S. DE R.L. DE C.V.    |  | Mexico    
|                                                               | 
|DECS GLOBAL NETWORK MEXICANA, S.A. DE C.V.                     |  | Mexico    
|                                                               | 
|DECS INTERNATIONAL MEXICO, S.A. DE C.V.                        |  | Mexico    
|                                                               | 
|FULLER COSMETICS, S.A. DE C.V.                                 |  | Mexico    
|                                                               | 
|HOUSE OF FULLER HOLDINGS, S. DE R.L. DE C.V.                   |  | Mexico    
|                                                               | 
|HOUSE OF FULLER, S. DE R.L. DE C.V.                            |  | Mexico    
|                                                               | 
|INDUSTRIAS INTERNACIONALES DE SAN PEDRO, S.A. DE C.V.          |  | Mexico    
|                                                               | 
|INMOBILIARIA MECK-MEX, S.A. DE C.V.                            |  | Mexico    
|                                                               | 
|MADERO INTERNACIONAL, S.A. DE C.V.                             |  | Mexico    
|                                                               | 
|MONCLOVA INTERNACIONAL, S.A. DE C.V.                           |  | Mexico    
|                                                               | 
|PROBEMEX, S.A. DE C.V.                                         |  | Mexico    
|                                                               | 
|QUALTIA ALIMENTOS COMERCIAL, S. DE R.L. DE C.V.                |  | Mexico    
|                                                               | 
|QUALTIA ALIMENTOS OPERACIONES, S. DE R.L. DE C.V.              |  | Mexico    
|                                                               | 
|QUALTIA ALIMENTOS, S. DE R.L. DE C.V.                          |  | Mexico    
|                                                               | 
|QUALTIA ALIMENTOS SERVICIOS COMERCIALES, S. DE R.L. DE C.V.    |  | Mexico    
|                                                               | 
|SARA LEE HOUSEHOLD AND BODY CARE DE MEXICO, S. DE R.L. DE C.V. |  | Mexico    
|                                                               | 
|SARA LEE KNIT PRODUCTS MEXICO, S.A. DE C.V.                    |  | Mexico    
|                                                               | 
|SARA LEE MEXICAN FUNDING, S. DE R.L. DE C.V.                   |  | Mexico    
|                                                               | 
|SARA LEE MEXICANA HOLDINGS, S. DE R.L. DE C.V.                 |  | Mexico    
|                                                               | 
|SARA LEE MEXICANA, S.A. DE C.V.                                |  | Mexico    
|                                                               | 
|SARA LEE MODA FEMENINA, S.A. DE C.V.                           |  | Mexico    
|                                                               | 
|SARA LEE SOCK MEXICO, S.A. DE C.V.                             |  | Mexico    
|                                                               | 
|SERVICIOS ADMINISTRATIVOS SARA LEE, S. DE R.L. DE C.V.         |  | Mexico    
|                                                               | 
|XIGNUX, S.A. DE C.V.                                           |  | Mexico    
|                                                               | 
|DIFAN S.A.M.                                                   |  | Monaco    



9



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                           |  |            
|---------------------------------------------------------- |  | -----------
|                                                           | 
|INTERNATIONAL UNDERWEAR S.A.R.L.                           |  | Morocco    
|                                                           | 
|MORNATEX S.A.R.L.                                          |  | Morocco    
|                                                           | 
|AVROY SHLAIN COSMETICS (NAMIBIA) PTY. LTD.                 |  | Namibia    
|                                                           | 
|SWISSGARDE (NAMIBIA) (PTY.) LTD.                           |  | Namibia    
|                                                           | 
|BARO BESTUURSMAATSCHAPPIJ B.V.                             |  | Netherlands
|                                                           | 
|BEHEERSMAATSCHAPPIJ BEVEM B.V.                             |  | Netherlands
|                                                           | 
|BETKE HOLLANDSCHE CACAPRODUCTEN EXPORT MAATSCHAPPIJ B.V.   |  | Netherlands
|                                                           | 
|BIOTEX BV                                                  |  | Netherlands
|                                                           | 
|BUTTRESS B.V.                                              |  | Netherlands
|                                                           | 
|CONTROL INTERNATIONAL INVESTMENTS (CONSECFIN) BV           |  | Netherlands
|                                                           | 
|COOPERATIEVE DOUWE EGBERTS FINANCE U.A.                    |  | Netherlands
|                                                           | 
|COOPERATIEVE SARA LEE HOUSEHOLD AND BODY CARE FINANCE U.A. |  | Netherlands
|                                                           | 
|DECAF B.V.                                                 |  | Netherlands
|                                                           | 
|DECEM B.V.                                                 |  | Netherlands
|                                                           | 
|DECOMA OPERATING B.V.                                      |  | Netherlands
|                                                           | 
|DEFACTO B.V.                                               |  | Netherlands
|                                                           | 
|DETREX B.V.                                                |  | Netherlands
|                                                           | 
|DOUWE EGBERTS ASIA B.V.                                    |  | Netherlands
|                                                           | 
|DOUWE EGBERTS BELEGGINGSMAATSCHAPPIJ B.V.                  |  | Netherlands
|                                                           | 
|DOUWE EGBERTS COFFEE CARE B.V.                             |  | Netherlands
|                                                           | 
|DOUWE EGBERTS COFFEE SYSTEMS GLOBAL NETWORK B.V.           |  | Netherlands
|                                                           | 
|DOUWE EGBERTS COFFEE SYSTEMS INTERNATIONAL B.V.            |  | Netherlands
|                                                           | 
|DOUWE EGBERTS COFFEE SYSTEMS NEDERLAND B.V.                |  | Netherlands
|                                                           | 
|DOUWE EGBERTS COFFEE SYSTEMS OPERATING B.V.                |  | Netherlands
|                                                           | 
|DOUWE EGBERTS COFFEE TREATMENT & SUPPLY B.V.               |  | Netherlands
|                                                           | 
|DOUWE EGBERTS DIENSTEN BV                                  |  | Netherlands
|                                                           | 
|DOUWE EGBERTS HOLDINGS BV                                  |  | Netherlands
|                                                           | 
|DOUWE EGBERTS NEDERLAND B.V.                               |  | Netherlands
|                                                           | 
|DOUWE EGBERTS RHO BV                                       |  | Netherlands
|                                                           | 
|DOUWE EGBERTS SIGMA BV                                     |  | Netherlands
|                                                           | 
|DOUWE EGBERTS TAU BV                                       |  | Netherlands
|                                                           | 
|DOUWE EGBERTS VAN NELLE PARTICIPATIONS B.V.                |  | Netherlands
|                                                           | 
|DROSTE ADMINISTRATIE MAATSCHAPPIJ B.V.                     |  | Netherlands
|                                                           | 
|DROSTE INKOOP MAATSCHAPPIJ B.V.                            |  | Netherlands
|                                                           | 
|DUYVIS B.V.                                                |  | Netherlands
|                                                           | 
|DUYVIS PRODUCTION B.V.                                     |  | Netherlands
|                                                           | 
|EARTHGRAINS EUROPEAN HOLDINGS, C.V.                        |  | Netherlands
|                                                           | 
|EARTHGRAINS EUROPEAN INVESTMENTS, B.V.                     |  | Netherlands
|                                                           | 
|EURAGRAL B.V.                                              |  | Netherlands
|                                                           | 
|FIHOMIJ B.V.                                               |  | Netherlands
|                                                           | 
|FINDEGGO FINANCE (GERMANY) B.V.                            |  | Netherlands
|                                                           | 
|FINDEGGO INVESTMENTS B.V.                                  |  | Netherlands
|                                                           | 
|FULLER BRANDS B.V.                                         |  | Netherlands
|                                                           | 
|I. TAS EZN B.V.                                            |  | Netherlands
|                                                           | 
|INTEC B.V.                                                 |  | Netherlands
|                                                           | 
|KIWI EUROPEAN HOLDINGS B.V.                                |  | Netherlands
|                                                           | 
|KOFFIEBRANDERIJ EN THEEHANDEL DE HANZE B.V.                |  | Netherlands
|                                                           | 
|KONINKLIJKE DOUWE EGBERTS B.V.                             |  | Netherlands



10



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                    |  |                     
|--------------------------------------------------- |  | --------------------
|                                                    | 
|KORTMAN NEDERLAND B.V.                              |  | Netherlands         
|                                                    | 
|LASSIE B.V.                                         |  | Netherlands         
|                                                    | 
|LAURENTIS B.V.                                      |  | Netherlands         
|                                                    | 
|LODA B.V.                                           |  | Netherlands         
|                                                    | 
|MARANDER ASSURANTIE COMPAGNIE B.V.                  |  | Netherlands         
|                                                    | 
|MEESTER STEGEMAN C.V.                               |  | Netherlands         
|                                                    | 
|MEINDERSMA B.V.                                     |  | Netherlands         
|                                                    | 
|NATRENA B.V.                                        |  | Netherlands         
|                                                    | 
|OEGSTGEEST CAPITAL B.V.                             |  | Netherlands         
|                                                    | 
|REDIPRO B.V.                                        |  | Netherlands         
|                                                    | 
|SARA LEE EXPORT B.V.                                |  | Netherlands         
|                                                    | 
|SARA LEE FOODS EUROPE B.V.                          |  | Netherlands         
|                                                    | 
|SARA LEE FOODS NETHERLANDS B.V.                     |  | Netherlands         
|                                                    | 
|SARA LEE FOODS PARTICIPATIES B.V.                   |  | Netherlands         
|                                                    | 
|SARA LEE HOUSEHOLD & BODY CARE NEDERLAND B.V.       |  | Netherlands         
|                                                    | 
|SARA LEE HOUSEHOLD AND BODY CARE INTERNATIONAL B.V. |  | Netherlands         
|                                                    | 
|SARA LEE INTIMATES NEDERLAND B.V.                   |  | Netherlands         
|                                                    | 
|SARA LEE INVESTMENTS GREECE B.V.                    |  | Netherlands         
|                                                    | 
|SARA LEE/DE BEHEERSMAATSCHAPIJ B.V.                 |  | Netherlands         
|                                                    | 
|SARA LEE/DE FINANCE B.V.                            |  | Netherlands         
|                                                    | 
|SARA LEE/DE FINANCIERINGSMAATSCHAPPIJ B.V.          |  | Netherlands         
|                                                    | 
|SARA LEE/DE INTERNATIONAL BV                        |  | Netherlands         
|                                                    | 
|SARA LEE/DE INVESTMENTS B.V.                        |  | Netherlands         
|                                                    | 
|SARA LEE/DE N.V.                                    |  | Netherlands         
|                                                    | 
|SARAMAR EUROPE B.V.                                 |  | Netherlands         
|                                                    | 
|TANA B.V.                                           |  | Netherlands         
|                                                    | 
|TRICOTBEST B.V.                                     |  | Netherlands         
|                                                    | 
|VLIJMENSE BELEGGING-MAATSCHAPPIJ B.V.               |  | Netherlands         
|                                                    | 
|ZIJLSTRAS MEUBELFABRIEK B.V.                       |  | Netherlands         
|                                                    | 
|CAITLIN FINANCIAL CORPORATION N.V.                  |  | Netherlands Antilles
|                                                    | 
|CODEF FINANCIAL SERVICES CV                         |  | Netherlands Antilles
|                                                    | 
|COFICO N.V.                                         |  | Netherlands Antilles
|                                                    | 
|DEFICO N.V.                                         |  | Netherlands Antilles
|                                                    | 
|DEFIN C.V.                                          |  | Netherlands Antilles
|                                                    | 
|SARA LEE/DE ANTILLES N.V.                           |  | Netherlands Antilles
|                                                    | 
|SARA LEE/DE FINANCE (ANTILLES) N.V.                 |  | Netherlands Antilles
|                                                    | 
|SARA LEE/DE FINANCE S.E.P.                          |  | Netherlands Antilles
|                                                    | 
|SARA LEE/DE INVESTMENTS (ANTILLES) NV               |  | Netherlands Antilles
|                                                    | 
|SARA LEE/DE TRADING (ANTILLES) N.V.                 |  | Netherlands Antilles
|                                                    | 
|NUTRIMETICS INTERNATIONAL (NZ) LTD.                 |  | New Zealand         
|                                                    | 
|SARA LEE COFFEE AND TEA (NZ) LTD.                   |  | New Zealand         
|                                                    | 
|SARA LEE GROUP (N.Z.) LTD.                          |  | New Zealand         
|                                                    | 
|SARA LEE HOLDINGS (NZ) LTD.                         |  | New Zealand         
|                                                    | 
|SARA LEE HOUSEHOLD AND BODY CARE (NZ) LTD.          |  | New Zealand         
|                                                    | 
|KIWI (NIGERIA) LTD.                                 |  | Nigeria             
|                                                    | 
|KAFFEHUSET FRIELE A/S                               |  | Norway              



11



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                                   |  |                   
|------------------------------------------------------------------ |  | ------------------
|                                                                   | 
|SARA LEE HOUSEHOLD & BODY CARE NORGE AS                            |  | Norway            
|                                                                   | 
|SARA LEE CANADA HOLDINGS LIMITED                                   |  | Nova Scotia       
|                                                                   | 
|PERVEZ INDUSTRIAL CORPORATION PTE. LTD.                            |  | Pakistan          
|                                                                   | 
|BALI DOMINICANA INC.                                               |  | Panama            
|                                                                   | 
|BALI DOMINICANA TEXTILES, S.A.                                     |  | Panama            
|                                                                   | 
|HANES PANAMA, INC.                                                 |  | Panama            
|                                                                   | 
|CAVITE HORIZONS HOLDING INC.                                       |  | Philippines       
|                                                                   | 
|CAVITE HORIZONS LAND INC.                                          |  | Philippines       
|                                                                   | 
|METROLAB INDUSTRIES, INC.                                          |  | Philippines       
|                                                                   | 
|PENN PHILIPPINES INC                                               |  | Philippines       
|                                                                   | 
|SARA LEE PHILIPPINES INC.                                          |  | Philippines       
|                                                                   | 
|BAMA POLSKA SP. Z.O.O.                                             |  | Poland            
|                                                                   | 
|PRZEDIEBIORSTWO PRIMA SA                                           |  | Poland            
|                                                                   | 
|SARA LEE APPAREL POLSKA SP. Z.O.O.                                 |  | Poland            
|                                                                   | 
|SARA LEE HOUSEHOLD AND BODY CARE POLAND SP.Z.O.O.                  |  | Poland            
|                                                                   | 
|BIMBO-PRODUCTOS ALIMENTARES SOCOEDADE UNIPESSOAL, LIMITADA         |  | Portugal          
|                                                                   | 
|DIM PORTUGAL - IMPORTACAO E COMMERCIALIZACADO, LIMITADA            |  | Portugal          
|                                                                   | 
|DOUWE EGBERTS PORTUGAL - PRODUTOS ALIMENTARES LDA.                 |  | Portugal          
|                                                                   | 
|INDUSTRIAS DE CARNES NOBRE, S.A.                                   |  | Portugal          
|                                                                   | 
|NUTRI-METICS INTERNATIONAL (PORTUGAL) LDA.                         |  | Portugal          
|                                                                   | 
|SARA LEE HOUSEHOLD AND BODY CARE PORTUGAL, PRODUTOS DE CONSUMO LDA |  | Portugal          
|                                                                   | 
|SARA LEE PORTUGAL - SGPS, SOCIEDADE UNIPESSOAL, LIMITADA           |  | Portugal          
|                                                                   | 
|PIKECU S.R.L.                                                      |  | Romania           
|                                                                   | 
|ROSKO TEXTIL S.R.L.                                                |  | Romania           
|                                                                   | 
|DOUW EGBERTS RUSSBRANDS Z.A.O.                                     |  | Russian Federation
|                                                                   | 
|SARA LEE EXPORT B.V. (REP. OFFICE)                                 |  | Russian Federation
|                                                                   | 
|SARA LEE SINGAPORE PTE LTD.                                        |  | Singapore         
|                                                                   | 
|SARA LEE/DE N.V., SINGAPORE BRANCH                                 |  | Singapore         
|                                                                   | 
|TRICOTBEST SLOVENSKO, SPOL. S.R.O.                                 |  | Slovak Republic   
|                                                                   | 
|SARA LEE SLOVAKIA, S.R.O.                                          |  | Slovak Republic   
|                                                                   | 
|AVROY SHLAIN COSMETICS PTY. LTD.                                   |  | South Africa      
|                                                                   | 
|COURTAULDS LINGERIE (SA) (PROPRIETARY) LIMITED                     |  | South Africa      
|                                                                   | 
|KAYSER (SOUTH AFRICA) (PTY) LIMITED                                |  | South Africa      
|                                                                   | 
|NATAL TEXTILES (PROPRIETARY) LIMITED                               |  | South Africa      
|                                                                   | 
|SARA LEE (SOUTH AFRICA) PTY LTD.                                   |  | South Africa      
|                                                                   | 
|SARA LEE/DE HOLDINGS (SOUTH AFRICA) (PTY.) LIMITED                 |  | South Africa      
|                                                                   | 
|SATG MANAGEMENT SERVICES (PROPRIETARY) LIMITED                     |  | South Africa      
|                                                                   | 
|SWISSGARDE (PTY.) LTD.                                             |  | South Africa      



12



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                    |  |            
|--------------------------------------------------- |  | -----------
|                                                    | 
|AOSTE ESPANA S.A.                                   |  | Spain      
|                                                    | 
|BIMBO, S.A.                                         |  | Spain      
|                                                    | 
|BIMBO-MARTINEZ COMERCIAL, S.L.                      |  | Spain      
|                                                    | 
|CAFES A LA CREMA J. MARCILLA Y CAFES SOLEY, S.L.    |  | Spain      
|                                                    | 
|CATDES, S.A.                                        |  | Spain      
|                                                    | 
|PIMAD, S.A.                                         |  | Spain      
|                                                    | 
|SARA LEE BAKERY IBERIA CORPORATIVA, S.L.            |  | Spain      
|                                                    | 
|SARA LEE BAKERY IBERIAN INVESTMENTS, S.L.           |  | Spain      
|                                                    | 
|SARA LEE BRANDED APPAREL ESPANA S.L.                |  | Spain      
|                                                    | 
|SARA LEE FINANCE SPAIN S.L.                         |  | Spain      
|                                                    | 
|SARA LEE SOUTHERN EUROPE, S.L.                      |  | Spain      
|                                                    | 
|SARA LEE/DE ESPANA S.A.                             |  | Spain      
|                                                    | 
|COURTAULDS CLOTHING LANKA (PRIVATE) LIMITED         |  | Sri Lanka  
|                                                    | 
|GODREJ SARA LEE LANKA PVT. LTD.                     |  | Sri Lanka  
|                                                    | 
|ISABELLA (PRIVATE) LTD.                             |  | Sri Lanka  
|                                                    | 
|LEISURELINE (PVT) LIMITED                           |  | Sri Lanka  
|                                                    | 
|MAST INDUSTRIES (FAR EAST) LIMITED                  |  | Sri Lanka  
|                                                    | 
|SARA LEE HOUSEHOLD & BODY CARE LANKA PVT. LTD.      |  | Sri Lanka  
|                                                    | 
|SHADOWLINE (PVT) LTD                                |  | Sri Lanka  
|                                                    | 
|SLIMLINE (PRIVATE) LIMITED                          |  | Sri Lanka  
|                                                    | 
|UNICHELA (PVT) LTD                                  |  | Sri Lanka  
|                                                    | 
|NUAGE COSMETICS (PROPRIETARY) LTD.                  |  | Swaziland  
|                                                    | 
|MERRILD COFFEE SYSTEMS AB                           |  | Sweden     
|                                                    | 
|OPUS HEALTH CARE AB                                 |  | Sweden     
|                                                    | 
|SARA LEE HOUSEHOLD & BODY CARE SVERIGE AB           |  | Sweden     
|                                                    | 
|SARA LEE INTIMATES SCANDINAVIA AB                   |  | Sweden     
|                                                    | 
|ADMINISTRADORA DE MARCUS FULLER, S. DE R.L. DE C.V. |  | Switzerland
|                                                    | 
|DECOTRADE AG                                        |  | Switzerland
|                                                    | 
|DIM SCHWEIZ AG / DIM SUISSE SA                      |  | Switzerland
|                                                    | 
|INTEX TEXTIL-VERTRIEBSGESELLSCHAFT AG               |  | Switzerland
|                                                    | 
|PRODUCT SUPPLIERS A.G.                              |  | Switzerland
|                                                    | 
|SARA LEE HOUSEHOLD AND BODY CARE SCHWEIZ AG         |  | Switzerland
|                                                    | 
|TELEC A.G.                                          |  | Switzerland
|                                                    | 
|SARA LEE TAIWAN CO., LTD.                           |  | Taiwan     
|                                                    | 
|SWISSGARDE (TANZANIA) LTD.                          |  | Tanzania   
|                                                    | 
|KIWI (THAILAND) LTD                                 |  | Thailand   
|                                                    | 
|NUTRIMETICS INTERNATIONAL (THAILAND) LTD.           |  | Thailand   
|                                                    | 
|SARA LEE (THAILAND) LTD.                            |  | Thailand   
|                                                    | 
|SARA LEE COFFEE & TEA (THAILAND) LTD.               |  | Thailand   
|                                                    | 
|ALLBRAINS SARL                                      |  | Tunisia    
|                                                    | 
|ANCILAR SARL                                        |  | Tunisia    
|                                                    | 
|ESSEL TUNISIE S.A.R.L.                              |  | Tunisia    



13



---

|Sara Lee Corporation | Exhibit 21
|-------------------- | ----------



|                                                       |  |          
|------------------------------------------------------ |  | ---------
|                                                       | 
|GROMTEX S.A.                                           |  | Tunisia  
|                                                       | 
|KRS S.A.R.L.                                           |  | Tunisia  
|                                                       | 
|P.T.X. TUNISIE S.A.R.L.                                |  | Tunisia  
|                                                       | 
|TAGCO S.A.R.L.                                         |  | Tunisia  
|                                                       | 
|COURTAULDS  TEKSTURE TEKSTIL SANAGI VE TICARET A.S.   |  | Turkey   
|                                                       | 
|GOSSARD TEKSTIL SANAYI VE TICARET LIMITED SIRKETI      |  | Turkey   
|                                                       | 
|SARA LEE HOUSEHOLD AND BODY CARE (TURKEY), REP. OFFICE |  | Turkey   
|                                                       | 
|SWISSGARDE (UGANDA) LTD.                               |  | Uganda   
|                                                       | 
|TRICOBEST UKRAINE                                      |  | Ukraine  
|                                                       | 
|NUVO COSMETICOS SA                                     |  | Uruguay  
|                                                       | 
|UNINEX S.A.                                            |  | Uruguay  
|                                                       | 
|SARA LEE PERSONAL PRODUCTS (VENEZUELA) S.A.            |  | Venezuela
|                                                       | 
|SARA LEE HOUSEHOLD AND BODY CARE ZAMBIA LTD.           |  | Zambia   
|                                                       | 
|SWISSGARDE (ZAMBIA) (PTY.) LTD.                        |  | Zambia   
|                                                       | 
|KIWI BRANDS (PRIVATE) LIMITED                          |  | Zimbabwe 
|                                                       | 
|SARA LEE HOUSEHOLD AND BODY CARE ZIMBABWE PTE LTD.     |  | Zimbabwe 



14