Exhibit 21

Sara Lee CorporationSubsidiaries

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.



|                                               |  |                   
|---------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                             |  | PLACE OF FORMATION
|                                               | 
|UNITED STATES SUBSIDIARIES                     |  |                   
|                                               | 
|BRYAN FOODS, INC.                              |  | Delaware          
|EGR CALIFORNIA REGION SUPPORT SERVICES, INC.   |  | California        
|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          
|GALLO SALAME, INC.                             |  | California        
|INTERNATIONAL AFFILIATES & INVESTMENT LLC      |  | Delaware          
|SARA LEEKIWI HOLDINGS, INC.                   |  | Delaware          
|SARA LEE BAKERY GROUP, INC.                    |  | Delaware          
|SARA LEE CHAMPION EUROPE, INC.                 |  | Delaware          
|SARA LEE EQUITY, L.L.C.                        |  | Delaware          
|SARA LEE FOODS, LLC                            |  | Delaware          
|SARA LEE FRENCH FUNDING COMPANY L.L.C          |  | Delaware          
|SARA LEE FRENCH INVESTMENT COMPANY, L.L.C.     |  | Delaware          
|SARA LEE GLOBAL FINANCE, L.L.C.                |  | Delaware          
|SARA LEE INTERNATIONAL FINANCE CORPORATION     |  | Delaware          
|SARA LEE INTERNATIONAL FUNDING COMPANY L.L.C.  |  | Delaware          
|SARA LEE INTERNATIONAL LLC                     |  | 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          
|WS REAL ESTATE, LLC                            |  | Delaware          
|EARTHGRAINS REFRIGERATED DOUGH PRODCUTS, L.P.  |  | Texas             
|                                               | 
|FOREIGN SUBSIDIARIES                           |  |                   
|                                               | 
|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         



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|                                                                  |  |                   
|----------------------------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                                                |  | PLACE OF FORMATION
|                                                                  | 
|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 SYSTEME GmbH                                       |  | Austria           
|SARA LEE HOUSEHOLD AND BODY CARE OSTERREICH GMBH                  |  | Austria           
|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            
|Kiwi Canada, a division of Sara Lee of Canada Limited Partnership |  | Canada            
|Sara Lee Foodservice Ltd.                                         |  | Canada            
|TANA CANADA INCORPORATED/TANA CANADA INCORPOREE.                  |  | 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           
|Douwe Egberts Coffee Systems Limited                              |  | England           
|Import Foods Sara Lee Ltd                                         |  | England           
|Kiwi (EA) 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 Investments                                              |  | England           
|Sara Lee UK Finance Limited                                       |  | England           
|Sara Lee UK Holdings Limited                                      |  | England           
|Sara Lee/DE Holdings Limited                                      |  | England           
|Zambesi Finance                                                   |  | England           



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|                                                                       |  |                   
|---------------------------------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                                                     |  | PLACE OF FORMATION
|Courtaulds Textiles Holding S.A.S.                                     |  | 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 CAFÃ 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           
|FAIRWIND GMBH                                                          |  | Germany           
|INTEX DESSOUS GMBH, a branch of Sara Lee Germany 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 DEUTSCHLAND                             |  | Germany           
|Sara Lee Household & Body Care, a branch of Sara Lee Deutschland GmbH  |  | Germany           
|SARA LEE/DE HOLDING GMBH                                               |  | Germany           
|Yourstep GmbH                                                          |  | Germany           
|SARA LEE COFFEE AND TEA HELLAS S.A.                                    |  | Greece            
|SARA LEE HELLAS A.E.                                                   |  | Greece            
|Sara Lee Holdings Hellas E.P.E.                                        |  | Greece            
|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             



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|                                                              |  |                   
|------------------------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                                            |  | PLACE OF FORMATION
|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       
|DIM, a division of Sara Lee Branded Apparel Italia SpA        |  | Italy             
|EURODOUGH ITALIA SRL                                          |  | Italy             
|SARA LEE HOUSEHOLD AND BODY CARE ITALY S.p.A.                 |  | Italy             
|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          
|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            
|SARA LEE HOUSEHOLD AND BODY CARE DE MEXICO S. DE R.L. DE C.V. |  | Mexico            
|SARA LEE MEXICAN FUNDING, 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 CACAPRODUCTEN 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 U.A.    |  | Netherlands       
|DECAF B.V.                                                    |  | Netherlands       
|DEFACTO 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       



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|                                                                                                       |  |                     
|------------------------------------------------------------------------------------------------------ |  | --------------------
|NAME OF SUBSIDIARY                                                                                     |  | PLACE OF FORMATION  
|DOUWE EGBERTS KOFFIE & KADO BV                                                                         |  | 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         
|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         
|LODA B.V.                                                                                              |  | Netherlands         
|MARANDER ASSURANTIE COMPAGNIE 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 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 HOUSEHOLD AND BODY CARE NEDERLAND BV                                                          |  | Netherlands         
|Sara Lee International BV                                                                              |  | Netherlands         
|SARA LEE INTERNATIONAL HOLDINGS B.V.                                                                   |  | 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         
|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         



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|                                                                                 |  |                   
|-------------------------------------------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                                                               |  | PLACE OF FORMATION
|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       
|HOUSEHOLD AND BODY CARE, a division of Sara Lee Philippines Inc.                 |  | Philippines       
|METROLAB INDUSTRIES, INC.                                                        |  | Philippines       
|SARA LEE PHILIPPINES INC.                                                        |  | Philippines       
|BAMA Polska Sp. z.o.o.                                                           |  | Poland            
|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          
|SARA LEE EXPORT B.V. (Rep. Office)                                               |  | Russian Federation
|Sara Lee Rus LLC                                                                 |  | Russian Federation
|SARA LEE SINGAPORE PTE LTD.                                                      |  | Singapore         
|SARA LEE SLOVAKIA, s.r.o.                                                        |  | Slovak Republic   
|SARA LEE (SOUTH AFRICA) PTY LTD.                                                 |  | South Africa      
|SARA LEE HOUSEHOLD AND BODY CARE, a division of 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 Finance Spain S.L.                                                      |  | Spain             
|Sara Lee Household and Body Care Espana, S.L.                                    |  | Spain             
|Sara Lee Iberia, SL                                                              |  | 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            



6



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|                                                                    |  |                   
|------------------------------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                                                  |  | PLACE OF FORMATION
|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            
|Throgmorton UK Limited                                              |  | United Kingdom    
|SARA LEE KNIT PRODUCTS, Venezuelan branch of Sara Lee Colombia S.A. |  | Venezuela         
|SARA LEE HOUSEHOLD AND BODY CARE ZAMBIA LTD.                        |  | Zambia            
|KIWI BRANDS (PRIVATE) LIMITED                                       |  | Zimbabwe          
|SARA LEE HOUSEHOLD AND BODY CARE ZIMBABWE PTE LTD.                  |  | Zimbabwe          



7