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                    |  |                   
|                                              | 
|GALLO SALAME, INC.                            |  | California        
|BRYAN FOODS, INC.                             |  | 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          
|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 DISTRIBUTION, LLC                    |  | Delaware          
|SARA LEE DIVERSIFIED, LLC                     |  | 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 REFRIGERATED DOUGH, LLC              |  | Delaware          
|SARA LEE VERNON, LLC                          |  | Delaware          
|SARA LEE/DE US LLC                            |  | Delaware          
|SARAMAR, L.L.C.                               |  | Delaware          
|SOUTHERN FAMILY FOODS, L.L.C.                 |  | Delaware          
|WS REAL ESTATE, LLC                           |  | Delaware          



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|                                                            |  |                     
|----------------------------------------------------------- |  | --------------------
|NAME OF SUBSIDIARY                                          |  | PLACE OF FORMATION  
|                                                            | 
|Foreign Subsidiaries                                        |  |                     
|                                                            | 
|SARA LEE AUSTRALIA                                          |  | Australia           
|INTRADAL PRODUKTIE BELGIUM NV                               |  | Belgium             
|CONOPLEX INSURANCE COMPANY LTD.                             |  | Bermuda             
|Sara Lee Foodservice Ltd.                                   |  | Canada              
|TANA CANADA INCORPORATED/TANA CANADA INCORPOREE.            |  | Canada              
|NUTRI-METICS INTERNATIONAL (GUANGZHOU) LTD.                 |  | China               
|BALIRNY DOUWE EGBERTS A.S.                                  |  | Czech Republic      
|SARA LEE HELLAS A.E.                                        |  | Greece              
|Sara Lee Holdings Hellas E.P.E.                             |  | Greece              
|SARA LEE HUNGARY KAVE ES TEA KERESKEDELMI KFT.              |  | Hungary             
|SARA LEE HOUSEHOLD AND BODY CARE KENYA LTD.                 |  | Kenya               
|AGEPAL SARL                                                 |  | Luxembourg          
|SARA LEE COFFEE LUXEMBOURG S.a.r.L.                         |  | Luxembourg          
|SARA LEE SOUTH EAST ASIA SDN BHD                            |  | Malaysia            
|CONGELACION Y CONSERVACION DE ALIMENTOS, 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             
|BETKE HOLLANDSCHE CACAPRODUCTEN EXPORT MAATSCHAPPIJ B.V.    |  | Netherlands         
|COOPERATIEVE SARA LEE HOUSEHOLD AND BODY CARE FINANCE U.A.  |  | Netherlands         
|SARA LEE EXPORT B.V.                                        |  | Netherlands         
|SARA LEE INVESTMENTS GREECE B.V.                            |  | Netherlands         
|CAITLIN FINANCIAL CORPORATION N.V.                          |  | Netherlands Antilles
|South African Gossard (Proprietary) Limited                 |  | South Africa        
|GODREJ SARA LEE LANKA PVT. LTD.                             |  | Sri Lanka           
|SARA LEE HOUSEHOLD AND BODY CARE (TURKEY), REP. OFFICE      |  | Turkey              
|SARA LEE HOUSEHOLD AND BODY CARE ZIMBABWE PTE LTD.          |  | Zimbabwe            
|Sara Lee Food & Beverage (Australia) Pty Ltd                |  | Australia           
|Sara Lee Foodservice (Australia) Pty. Ltd.                  |  | Australia           
|Sara Lee Household and Body Care (Australia) Pty Ltd        |  | Australia           
|Sara Lee Household and Body Care Österreich GmbH            |  | Austria             
|Jacqmotte NV (in liq)                                       |  | Belgium             
|Sara Lee Coffee & Tea Belgium NV                            |  | Belgium             
|Sara Lee Finance Belgium BVBA                               |  | Belgium             
|Sara Lee Household and Body Care Belgium NV/SA              |  | Belgium             
|Sara Lee/DE Immo N.V.                                       |  | Belgium             
|Warme Winter Chaleur dHiver vzw                            |  | Belgium             
|Sara Lee Cafés do Brasil Ltda                               |  | Brazil              
|Fujian Sara Lee Consumer Products Co Ltd                    |  | China               
|Kiwi Brands (Tianjin) Company Ltd.                          |  | China               



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|                                                                                                     |  |                   
|---------------------------------------------------------------------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                                                                                   |  | PLACE OF FORMATION
|Sara Lee (China) Trading Company Limited                                                             |  | China             
|Sara Lee Czech Republic, a.s.                                                                        |  | Czech Republic    
|Courtaulds Textiles Holding SAS                                                                      |  | France            
|DA+ S.A.S.                                                                                           |  | France            
|DEF Finance SNC                                                                                      |  | France            
|DEF Holding SNC                                                                                      |  | France            
|Euroraulet SAS                                                                                       |  | France            
|Kiwi Holding SNC                                                                                     |  | France            
|Maison du Café Coffee Systems France SNC                                                             |  | France            
|Sara Lee Coffee & Tea France SNC                                                                     |  | France            
|Sara Lee France Finance SAS                                                                          |  | France            
|Sara Lee Household and Body Care France SNC                                                          |  | France            
|Sara Lee/DE France S.A.S.                                                                            |  | France            
|Allsohl GmbH                                                                                         |  | Germany           
|Coffenco International GmbH                                                                          |  | Germany           
|Iscal GmbH                                                                                           |  | Germany           
|Jensen & Graf Kaffeespezialitäten 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 and Body Care ZN der Sara Lee Deutschland GmbH                                    |  | Germany           
|Sara Lee/DE Holding GmbH                                                                             |  | Germany           
|Yourstep GmbH                                                                                        |  | Germany           
|Sara Lee Coffee and Tea Hellas SA                                                                    |  | Greece            
|Sara Lee Hellas -Industrial and Commercial Single Person Limited Liability Company of Consumer Goods |  | Greece            
|Sara Lee Holdings Participation Limited Liability Company (Hellas Holdings)                          |  | Greece            
|Sara Lee Hong Kong Ltd.                                                                              |  | Hong Kong         
|Sara Lee Hungary Manufacturing and Trading Closed Company Ltd.                                       |  | Hungary           
|SARA LEE KAVE ES TEA ELELMIEZER FELDOLGOZO, CSOMAGOLO, KERESKEDELMI RT                               |  | Hungary           
|Godrej Sara Lee Ltd                                                                                  |  | India             
|PT Premier Ventures Indonesia                                                                        |  | Indonesia         
|PT Sara Lee Body Care Indonesia Tbk                                                                  |  | Indonesia         
|PT Sara Lee Household Indonesia                                                                      |  | Indonesia         
|PT Sara Lee Indonesia                                                                                |  | Indonesia         
|PT Sara Lee Trading Indonesia                                                                        |  | Indonesia         
|Linnyshaw Insurance Limited                                                                          |  | Isle Of Man       
|Eurodough Italia Srl                                                                                 |  | Italy             



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|                                                                   |  |                     
|------------------------------------------------------------------ |  | --------------------
|NAME OF SUBSIDIARY                                                 |  | PLACE OF FORMATION  
|Sara Lee Branded Apparel Italia Srl                                |  | Italy               
|Sara Lee Household and Body Care Italy SpA                         |  | Italy               
|Sara Lee Japan Ltd                                                 |  | Japan               
|Sara Lee Kenya Ltd.                                                |  | Kenya               
|Sara Lee Finance Luxembourg SARL                                   |  | Luxembourg          
|Sara Lee Holdings Luxembourg Sarl                                  |  | Luxembourg          
|Homesafe Products (M) Sdn Bhd                                      |  | Malaysia            
|Kiwi Manufacturing SDN BHD                                         |  | Malaysia            
|Sara Lee Malaysia SDN BHD                                          |  | Malaysia            
|Administradora de Marcas Fuller S. de R.L. de C.V.                 |  | Mexico              
|DECS Global Network Mexicana, SA de CV                             |  | Mexico              
|DECS International Mexico, SA de CV                                |  | Mexico              
|Mexican Traders, SA de CV                                          |  | Mexico              
|Sara Lee Household and Body Care de Mexico, SA de CV               |  | Mexico              
|Douwe Egberts Coffee Systems Global Network BV                     |  | Netherlands         
|Earthgrains European Investments BV                                |  | Netherlands         
|Koninklijke Douwe Egberts BV                                       |  | Netherlands         
|Vereninging Bedrijfsbrandweer Douwe Egberts Utrecht                |  | Netherlands         
|Codef Financial Services CV                                        |  | Netherlands Antilles
|Sara Lee/DE Antilles NV                                            |  | Netherlands Antilles
|Sara Lee/DE Finance (Antilles) NV                                  |  | Netherlands Antilles
|Sara Lee/DE Investments (Antilles) NV                              |  | Netherlands Antilles
|Sara Lee New Zealand Limited                                       |  | New Zealand         
|Kaffehuset Friele A/S                                              |  | Norway              
|Cavite Horizons Holdings, Inc.                                     |  | Philippines         
|Cavite Horizons Land, Inc.                                         |  | Philippines         
|Metrolab Industries, Inc.                                          |  | Philippines         
|Sara Lee Philippines, Inc                                          |  | Philippines         
|BAMA Polska Sp. z.o.o.                                             |  | Poland              
|Prima - Sara Lee Coffee and Tea Poland S.A.                        |  | Poland              
|Bimbo Produtos Alimentares, Sociedade Unipessoal Limitada          |  | Portugal            
|Douwe Egberts (Portugal)- Produtos Alimentares Lda                 |  | Portugal            
|Sara Lee Household and Body Care Portugal, Produtos de Consumo Lda |  | Portugal            
|Sara Lee (South Africa) Pty Ltd                                    |  | South Africa        
|Bimbo, S.A.                                                        |  | Spain               
|Bimbo-Martínez 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               



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|                                          |  |                   
|----------------------------------------- |  | ------------------
|NAME OF SUBSIDIARY                        |  | PLACE OF FORMATION
|Sara Lee Finance Spain S.L.               |  | Spain             
|Sara Lee Iberia, S.L.                     |  | Spain             
|Sara Lee Southern Europe, SL              |  | Spain             
|Opus Health Care AB                       |  | Sweden            
|Sara Lee Household & Body Care Sverige AB |  | Sweden            
|Decotrade AG                              |  | Switzerland       
|Kiwi (Thailand) Ltd                       |  | Thailand          
|Sara Lee (Thailand) Ltd                   |  | Thailand          
|Sara Lee Coffee & Tea (Thailand) Limited  |  | Thailand          
|Aris Isotoner UK                          |  | United Kingdom    
|Coffee Complete                           |  | United Kingdom    
|Courtaulds Textiles (Holdings) Limited    |  | United Kingdom    
|Courtaulds Textiles Limited               |  | United Kingdom    
|Douwe Egberts Coffee Systems Ltd, UK      |  | United Kingdom    
|Import Foods Sara Lee Limited             |  | United Kingdom    
|Kiwi (EA) Limited                         |  | United Kingdom    
|Sara Lee (UK Investments) Limited         |  | United Kingdom    
|Sara Lee Acquisition Limited              |  | United Kingdom    
|Sara Lee Coffee & Tea UK Ltd              |  | United Kingdom    
|Sara Lee Finance UK                       |  | United Kingdom    
|Sara Lee Household & Body Care UK Limited |  | United Kingdom    
|Sara Lee Investments                      |  | United Kingdom    
|Sara Lee UK Finance Ltd                   |  | United Kingdom    
|Sara Lee UK Holdings Limited              |  | United Kingdom    
|Sara Lee UK Pension Trustee Limited       |  | United Kingdom    
|Sara Lee/DE Holdings Limited              |  | United Kingdom    
|Throgmorton UK Limited                    |  | United Kingdom    
|Zambesi Finance                           |  | United Kingdom    



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