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 of Formation
|                                              | 
|EGR CALIFORNIA REGION SUPPORT SERVICES, INC.  |  | California               
|GALLO SALAME, INC.                            |  | California               
|BRYAN FOODS, INC.                             |  | Delaware                 
|CONTINENTAL COFFEE PRODUCTS COMPANY           |  | Delaware                 
|COURTAULDS TEXTILES U.S., 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                 
|INTERNATIONAL AFFILIATES & INVESTMENT LLC     |  | Delaware                 
|SARA LEE  KIWI HOLDINGS, INC.                |  | Delaware                 
|SARA LEE BAKERY GROUP, INC.                   |  | Delaware                 
|SARA LEE C&T HOLDINGS, LLC                    |  | Delaware                 
|SARA LEE CHAMPION EUROPE, INC.                |  | Delaware                 
|SARA LEE COFFEE LLC                           |  | 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 LLC                    |  | Delaware                 
|SARA LEE INTERNATIONAL FINANCE CORPORATION    |  | Delaware                 
|SARA LEE INTERNATIONAL FUNDING COMPANY L.L.C. |  | Delaware                 
|SARA LEE INTERNATIONAL INVESTMENT, L.L.C.     |  | Delaware                 
|SARA LEE MEXICANA HOLDINGS INVESTMENT, L.L.C. |  | Delaware                 
|SARA LEE/DE US LLC                            |  | Delaware                 
|SARAMAR, L.L.C.                               |  | Delaware                 
|SOUTHERN FAMILY FOODS, L.L.C.                 |  | Delaware                 
|SPECIALTY BUYING, INC.                        |  | Delaware                 
|WS REAL ESTATE, LLC                           |  | Delaware                 
|DJW INCORPORATED                              |  | Kentucky                 
|METZ BAKING COMPANY, L.L.C.                   |  | Iowa                     
|BUTTER KRUST BAKING COMPANY, INC.             |  | Pennsylvania             
|EARTHGRAINS REFRIGERATED DOUGH PRODUCTS, L.P. |  | Texas                    



---

|                                                    |  |                          
|--------------------------------------------------- |  | -------------------------
|Name                                                |  | Jurisdiction of Formation
|                                                    | 
|NON-UNITED STATES SUBSIDIARIES                      |  |                          
|                                                    | 
|SARA LEE APPAREL (AUSTRALASIA) PTY. LTD.            |  | Australia                
|SARA LEE AUSTRALIA                                  |  | Australia                
|SARA LEE AUSTRALIA & NZ PTY. LTD.                   |  | Australia                
|SARA LEE FOOD & BEVERAGE (AUSTRALIA) PTY. LTD.      |  | Australia                
|SARA LEE FOOD HOLDINGS PTY. LTD.                    |  | Australia                
|SARA LEE FOODSERVICE (AUSTRALIA) 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                
|SANTORA KAFFEE SYSEM GMBH                           |  | Austria                  
|SARA LEE HOUSEHOLD AND BODY CARE OSTERREICH GMBH    |  | Austria                  
|BI BELGIUM B.V.B.A.                                 |  | Belgium                  
|DOUWE EGBERTS COFFEE SYSTEMS N.V.                   |  | Belgium                  
|INTRADAL PRODUKTIE BELGIUM NV                       |  | Belgium                  
|JACQMOTTE N.V.                                      |  | Belgium                  
|SARA LEE COFFEE & TEA BELGIUM N.V./S.A.             |  | Belgium                  
|SARA LEE FINANCE BELGIUM B.V.B.A.                   |  | Belgium                  
|SARA LEE HOUSEHOLD AND BODY CARE BELGIUM N.V.       |  | Belgium                  
|SARA LEE/DE IMMO N.V.                               |  | Belgium                  
|ZWARTE KAT B.V.B.A.                                 |  | Belgium                  
|CONOPLEX INSURANCE COMPANY LTD.                     |  | Bermuda                  
|SARA LEE CAFES DO BRASIL LTDA.                      |  | Brazil                   
|SARA LEE FOODSERVICE LTD.                           |  | Canada                   
|TANA CANADA, INC.                                   |  | Canada                   
|FUJIAN SARA LEE CONSUMER PRODUCTS CO. LTD.          |  | China                    
|KIWI BRANDS TIANJIN CO. LTD.                        |  | China                    
|NUTRI-METICS INTERNATIONAL (GUANGZHOU) LTD.         |  | China                    
|SARA LEE/DE (CYPRUS) LIMITED                        |  | Cyprus                   
|SARA LEE/DE INVESTMENTS (CYPRUS) LIMITED            |  | Cyprus                   
|BALIRNY DOUWE EGBERTS A.S.                          |  | 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                  
|APD CHEMICALS LIMITED                               |  | England                  
|ARIS ISOTONER UK LIMITED                            |  | England                  
|ASHE CHEMICAL LIMITED                               |  | England                  
|COFFEE COMPLETE LIMITED                             |  | England                  
|COURTAULDS TEXTILES (HOLDINGS) LIMITED              |  | England                  
|COURTAULDS TEXTILES LIMITED                         |  | England                  
|DOUWE EGBERTS COFFEE SYSTEMS LIMITED                |  | England                  



2



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|                                                          |  |                          
|--------------------------------------------------------- |  | -------------------------
|Name                                                      |  | Jurisdiction of Formation
|                                                          | 
|ELBEO LIMITED                                             |  | England                  
|IMPORT FOODS SARA LEE LIMITED                             |  | England                  
|KIWI (EA) LIMITED                                         |  | England                  
|KIWI CARIBBEAN LIMITED                                    |  | England                  
|KIWI HOLDINGS                                             |  | England                  
|LOVABLE ITALIANA LIMITED                                  |  | England                  
|MASTER MODELS LIMITED                                     |  | England                  
|NEW WAY PACKAGED PRODUCTS LIMITED                         |  | England                  
|PLAYTEX LIMITED                                           |  | England                  
|SARA LEE (UK INVESTMENTS) LIMITED                         |  | England                  
|SARA LEE ACQUISITION LIMITED                              |  | England                  
|SARA LEE BAKERY UK LIMITED                                |  | England                  
|SARA LEE COFFEE & TEA UK LIMITED                          |  | England                  
|SARA LEE FINANCE UK                                       |  | England                  
|SARA LEE HOUSEHOLD & BODY CARE UK LIMITED                 |  | England                  
|SARA LEE HOUSEHOLD UK LIMITED                             |  | England                  
|SARA LEE INVESTMENTS                                      |  | England                  
|SARA LEE UK HOLDINGS LIMITED                              |  | England                  
|SARA LEE UK LIMITED                                       |  | England                  
|SARA LEE UK PENSION TRUSTEE LIMITED                       |  | England                  
|SARA LEE/DE HOLDINGS LIMITED                              |  | England                  
|TEMANA INTERNATIONAL LIMITED                              |  | England                  
|YARNALL LIMITED                                           |  | England                  
|ZAMBESI FINANCE                                           |  | England                  
|BI FRANCE SARL                                            |  | France                   
|COURTAULDS TEXTILES HOLDING S.A.S.                        |  | France                   
|CT DIFFUSION SNC                                          |  | France                   
|DA+ S.A.S.                                                |  | France                   
|DEF FINANCE S.N.C.                                        |  | France                   
|DEF HOLDING S.N.C.                                        |  | France                   
|EURODOUGH, S.A.S.                                         |  | France                   
|EURO-RAULET, S.A.S.                                       |  | France                   
|EUROROL, S.A.S.                                           |  | France                   
|EUROVITA, S.A.S.                                          |  | France                   
|KIWI HOLDINGS S.N.C.                                      |  | France                   
|MAISON DU CAFÉ COFFEE SYSTEMS FRANCE S.N.C.               |  | France                   
|SARA LEE COFFEE & TEA FRANCE S.N.C.                       |  | 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/DE FRANCE S.A.S.                                 |  | France                   
|ALLSOHL GMBH                                              |  | Germany                  
|BAMA INTERNATIONAL, a branch of Sara Lee Deutschland GmbH |  | Germany                  
|COFFENCO INTERNATIONAL GMBH                               |  | Germany                  
|DEFACTO DEUTSCHLAND GMBH                                  |  | Germany                  



3



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|                                                                       |  |                          
|---------------------------------------------------------------------- |  | -------------------------
|Name                                                                   |  | Jurisdiction of Formation
|                                                                       | 
|FAIRWIND GMBH                                                          |  | Germany                  
|ISCAL GMBH                                                             |  | Germany                  
|JENSEN & GRAF KAFFEESPEZIALITATEN GMBH                                 |  | Germany                  
|JUSTEPAS GMBH                                                          |  | Germany                  
|MELTONIAN GMBH                                                         |  | Germany                  
|SARA LEE COFFEE & TEA GERMANY GMBH                                     |  | Germany                  
|SARA LEE DEUTSCHLAND GMBH                                              |  | Germany                  
|SARA LEE FOODS GERMANY GMBH                                            |  | Germany                  
|SARA LEE GERMANY GMBH                                                  |  | Germany                  
|SARA LEE HOUSEHOLD & BODY CARE, a branch of Sara Lee Deutschland GmbH  |  | Germany                  
|SARA LEE/DE HOLDING GMBH                                               |  | Germany                  
|YOURSTEP GMBH                                                          |  | Germany                  
|FORSEL CONSUMER A.E.                                                   |  | Greece                   
|SARA LEE COFFEE AND TEA HELLAS S.A.                                    |  | Greece                   
|SARA LEE HELLAS A.E.                                                   |  | Greece                   
|SARA LEE HOLDINGS HELLAS E.P.E.                                        |  | Greece                   
|NUTRI-METICS INTERNATIONAL (HONG KONG) LIMITED                         |  | Hong Kong                
|SARA LEE HONG KONG LTD.                                                |  | Hong Kong                
|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 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                
|LINNYSHAW INSURANCE LIMITED                                            |  | Isle Of Man              
|EURODOUGH ITALIA SRL                                                   |  | Italy                    
|SARA LEE HOUSEHOLD AND BODY CARE ITALY S.P.A.                          |  | Italy                    
|KIWI CARIBBEAN LTD.                                                    |  | Jamaica                  
|SARA LEE HOUSEHOLD AND BODY CARE KENYA LTD.                            |  | Kenya                    
|SARA LEE BALTIC, S.I.A.                                                |  | Latvia                   
|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                 
|SARA LEE MALAYSIA SDN. BHD.                                            |  | Malaysia                 
|SARA LEE SOUTH EAST ASIA SDN BHD                                       |  | Malaysia                 
|2476230 MALTA LIMITED                                                  |  | Malta                    



4



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|                                                              |  |                          
|------------------------------------------------------------- |  | -------------------------
|Name                                                          |  | Jurisdiction of Formation
|                                                              | 
|SARA LEE MAURITIUS HOLDING PTE LTD.                           |  | Mauritius                
|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                   
|MEXICAN TRADERS 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                   
|AVORY SHLAIN COSMETICS (NAMIBIA) PTY. LTD.                    |  | Namibia                  
|BARO BESTUURSMAATSCHAPPIJ B.V.                                |  | Netherlands              
|BEHEERSMAATSCHAPPIJ BEVEM B.V.                                |  | Netherlands              
|BETKE HOLLANDSCHE CACAPORDUCTEN EXPORT MAATSCHAPPIJ B.V.      |  | Netherlands              
|BIOTEX BV                                                     |  | Netherlands              
|BUTTRESS B.V.                                                 |  | Netherlands              
|COOPERATIEVE DOUWE EGBERTS FINANCE U.A.                       |  | Netherlands              
|COOPERATIEVE SARA LEE HOUSEHOLD AND BODY CARE FINANCE B.V.    |  | Netherlands              
|DECAF B.V.                                                    |  | Netherlands              
|DEFACTO B.V.                                                  |  | Netherlands              
|DEJ INTERNATIONAL RESEARCH COMPANY B.V.                       |  | Netherlands              
|DETREX B.V.                                                   |  | Netherlands              
|DETREX NEDERLAND B.V.                                         |  | Netherlands              
|DOUWE EGBERT KOFFIE & KADO B.V.                               |  | Netherlands              
|DOUWE EGBERTS (Y) B.V.                                        |  | Netherlands              
|DOUWE EGBERTS BELEGGINGSMAATSCHAPPIJ 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 TREATMENT & SUPPLY B.V.                  |  | Netherlands              
|DOUWE EGBERTS GLOBAL NETWORK B.V.                             |  | Netherlands              
|DOUWE EGBERTS NEDERLAND B.V.                                  |  | Netherlands              
|DOUWE EGBERTS RHO BV                                          |  | Netherlands              
|DOUWE EGBERTS SIGMA BV                                        |  | Netherlands              
|DOUWE EGBERTS VAN NELLE PARTICIPATIONS B.V.                   |  | Netherlands              
|EARTHGRAINS EUROPEAN HOLDINGS, C.V.                           |  | Netherlands              
|EARTHGRAINS EUROPEAN INVESTMENTS, B.V.                        |  | Netherlands              
|EURAGRAL B.V.                                                 |  | Netherlands              
|FIHOMIJ B.V.                                                  |  | Netherlands              
|I. TAS EZN B.V.                                               |  | Netherlands              
|INTEC B.V.                                                    |  | Netherlands              
|KIWI EUROPEAN HOLDINGS B.V.                                   |  | Netherlands              
|KONINKLIJKE DOUWE EGBERTS B.V.                                |  | Netherlands              



5



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|                                                                                                       |  |                          
|------------------------------------------------------------------------------------------------------ |  | -------------------------
|Name                                                                                                   |  | Jurisdiction of Formation
|                                                                                                       | 
|LODA B.V.                                                                                              |  | Netherlands              
|MARANDER ASSURANTIE COMPAGNIE B.V.                                                                     |  | Netherlands              
|MEINDERSMA B.V.                                                                                        |  | Netherlands              
|NATRENA B.V.                                                                                           |  | Netherlands              
|SARA LEE B.A. B.V.                                                                                     |  | Netherlands              
|SARA LEE COFFEE & TEA ASIA B.V.                                                                        |  | Netherlands              
|SARA LEE EXPORT B.V.                                                                                   |  | Netherlands              
|SARA LEE FOODS EUROPE B.V.                                                                             |  | Netherlands              
|SARA LEE FOODS PARTICIPATIES B.V.                                                                      |  | Netherlands              
|SARA LEE HOUSEHOLD & BODY CARE NEDERLAND B.V.                                                          |  | Netherlands              
|SARA LEE HOUSEHOLD & BODY CARE RESEARCH, a branch of Sara Lee Household & Body Care International B.V. |  | Netherlands              
|SARA LEE HOUSEHOLD AND BODY CARE INTERNATIONAL B.V.                                                    |  | Netherlands              
|SARA LEE INTERNATIONAL BV                                                                              |  | Netherlands              
|SARA LEE INTERNATIONAL HOLDINGS BV                                                                     |  | Netherlands              
|SARA LEE INTIMATES NEDERLAND B.V.                                                                      |  | Netherlands              
|SARA LEE INVESTMENTS GREECE B.V.                                                                       |  | Netherlands              
|SARA LEE/DE FINANCE B.V.                                                                               |  | Netherlands              
|SARA LEE/DE INVESTMENTS B.V.                                                                           |  | Netherlands              
|SARA LEE/DE N.V.                                                                                       |  | Netherlands              
|SARAMAR EUROPE B.V.                                                                                    |  | Netherlands              
|TANA 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     
|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     
|SARA LEE (NZ) LTD.                                                                                     |  | New Zealand              
|SARA LEE FOODSERVICE (NZ) LTD.                                                                         |  | New Zealand              
|SARA LEE GROUP (N.Z.) LTD.                                                                             |  | New Zealand              
|SARA LEE HOLDINGS (NZ) LTD.                                                                            |  | New Zealand              
|KIWI (NIGERIA) LIMITED                                                                                 |  | Nigeria                  
|KAFFEHUSET FRIELE A/S                                                                                  |  | Norway                   
|SARA LEE HOUSEHOLD & BODY CARE NORGE AS                                                                |  | Norway                   
|SARA LEE CANADA HOLDINGS LIMITED                                                                       |  | Nova Scotia              
|PERVEZ INDUSTRIAL CORPORATION PTE. LTD.                                                                |  | Pakistan                 
|CAVITE HORIZONS HOLDING, INC.                                                                          |  | Philippines              
|METROLAB INDUSTRIES, INC.                                                                              |  | Philippines              
|SARA LEE PHILIPPINES INC.                                                                              |  | Philippines              
|BAMA POLSKA SP. Z.O.O.                                                                                 |  | Poland                   



6



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|                                                                   |  |                          
|------------------------------------------------------------------ |  | -------------------------
|Name                                                               |  | Jurisdiction of Formation
|                                                                   | 
|PRZEDIEBIORSTWO PRIMA SA                                           |  | Poland                   
|SARA LEE HOUSEHOLD AND BODY CARE POLAND SP.Z.O.O.                  |  | Poland                   
|BIMBO-PRODUCTOS ALIMENTARES SOCOEDADE UNIPESSOAL, LIMITADA         |  | Portugal                 
|DOUWE EGBERTS PORTUGALPRODUTOS ALIMENTARES LDA.                   |  | Portugal                 
|SARA LEE HOUSEHOLD AND BODY CARE PORTUGAL, PRODUTOS DE CONSUMO LDA |  | Portugal                 
|SARA LEE/DE ESPANA, PORTUGUESE BRANCH                              |  | Portugal                 
|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 SLOVAKIA, S.R.O.                                          |  | Slovak Republic          
|SARA LEE (SOUTH AFRICA) PTY LTD.                                   |  | South Africa             
|SOUTH AFRICAN GOSSARD (PROPRIETARY) LIMITED                        |  | South Africa             
|BIMBO, S.A.                                                        |  | Spain                    
|BIMBO-MARTINEZ COMERCIAL, 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 CAFES A LA CREMA J. MARCILLA Y CAFES SOLEY, S.L.          |  | Spain                    
|SARA LEE FINANCE SPAIN S.L.                                        |  | Spain                    
|SARA LEE HOUSEHOLD AND BODY CARE ESPANA, S.L.                      |  | Spain                    
|SARA LEE IBERIA, S.L.                                              |  | Spain                    
|SARA LEE SOUTHERN EUROPE, S.L.                                     |  | Spain                    
|GODREJ SARA LEE LANKA PVT. LTD.                                    |  | Sri Lanka                
|SARA LEE HOUSEHOLD & BODY CARE LANKA PVT. LTD.                     |  | Sri Lanka                
|MERRILD COFFEE SYSTEMS SVERIGE AB                                  |  | Sweden                   
|OPUS HEALTH CARE AB                                                |  | Sweden                   
|SARA LEE HOUSEHOLD & BODY CARE SVERIGE AB                          |  | Sweden                   
|SARA LEE INTIMATES SCANDINAVIA AB                                  |  | Sweden                   
|DECOTRADE AG                                                       |  | Switzerland              
|PRODUCT SUPPLIERS A.G.                                             |  | Switzerland              
|SARA LEE HOUSEHOLD AND BODY CARE SCHWEIZ AG                        |  | Switzerland              
|TELEC A.G.                                                         |  | Switzerland              
|KIWI (THAILAND) LTD                                                |  | Thailand                 
|SARA LEE (THAILAND) LTD.                                           |  | Thailand                 
|SARA LEE COFFEE & TEA (THAILAND) LTD.                              |  | Thailand                 
|GROMTEX S.A.R.L.                                                   |  | Tunisia                  
|KRS S.A.R.L.                                                       |  | Tunisia                  
|P.T.X. TUNISIE S.A.R.L.                                            |  | Tunisia                  
|SARA LEE HOUSEHOLD AND BODY CARE (TURKEY), REP. OFFICE             |  | Turkey                   
|SARA LEE HOUSEHOLD & BODY CARE UGANDA LTD.                         |  | Uganda                   
|UNINEX S.A.                                                        |  | Uruguay                  



7



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|                                                   |  |                          
|-------------------------------------------------- |  | -------------------------
|Name                                               |  | Jurisdiction of Formation
|                                                   | 
|SARA LEE RETIREMENT PTY. LTD.                      |  | Victoria                 
|SARA LEE HOUSEHOLD AND BODY CARE ZAMBIA LTD.       |  | Zambia                   
|KIWI BRANDS (PRIVATE) LIMITED                      |  | Zimbabwe                 
|SARA LEE HOUSEHOLD AND BODY CARE ZIMBABWE PTE LTD. |  | Zimbabwe                 



8