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               
|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                 
|METZ HOLDINGS, INC.                           |  | 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 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 INVESTMENTS, INC.                    |  | Delaware                 
|SARA LEE MEXICANA HOLDINGS INVESTMENT, L.L.C. |  | Delaware                 
|SARA LEE REAL ESTATE HOLDING COMPANY, INC.    |  | Delaware                 
|SARA LEE U.K. DEPOSITOR L.L.C.                |  | Delaware                 
|SARA LEE U.K. HOLDINGS, INC.                  |  | Delaware                 
|SARA LEE U.K. LEASING, L.L.C.                 |  | Delaware                 
|SARA LEE/DE US LLC                            |  | Delaware                 
|SARAMAR, L.L.C.                               |  | Delaware                 
|SHOCK ABSORBER U.S. INC.                      |  | Delaware                 
|SOUTHERN FAMILY FOODS, L.L.C.                 |  | Delaware                 
|SPECIALTY BUYING, INC.                        |  | Delaware                 
|WS REAL ESTATE, LLC                           |  | Delaware                 



---

|                                                    |  |                          
|--------------------------------------------------- |  | -------------------------
|Name                                                |  | Jurisdiction of Formation
|                                                    | 
|DJW INCORPORATED                                    |  | Kentucky                 
|METZ BAKING COMPANY, L.L.C.                         |  | Iowa                     
|BUTTER KRUST BAKING COMPANY, INC.                   |  | Pennsylvania             
|SYNERGY ENTERPRISES, INC.                           |  | Tennessee                
|EARTHGRAINS REFRIGERATED DOUGH PRODUCTS, L.P.       |  | Texas                    
|                                                    | 
|NON-UNITED STATES SUBSIDIARIES                      |  |                          
|                                                    | 
|AOSTE ARGENTINA                                     |  | Argentina                
|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                
|DOUWE EGBERTS KAFFEE SYSTEME VERTIEB GmbH           |  | Austria                  
|SANTORA KAFFEE GmbH                                 |  | Austria                  
|SARA LEE HOUSEHOLD AND BODY CARE OSTERREICH GMBH    |  | Austria                  
|AOSTE BELGIQUE B.V.                                 |  | 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                  
|SARA LEE HOUSEHOLD AND BODY CARE BELGIUM N.V.       |  | 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                  
|Sara Lee Cafes Do Brasil Ltda.                      |  | Brazil                   
|DOUWE EGBERTS COFFEE SYSTEMS LIMITED                |  | Canada                   
|Sara Lee Coffee & Tea 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                  



2



---

|                                           |  |                          
|------------------------------------------ |  | -------------------------
|Name                                       |  | Jurisdiction of Formation
|                                           | 
|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                  
|Douwe Egberts UK Limited                   |  | England                  
|Elbeo Limited                              |  | England                  
|Inter Food Service Limited                 |  | England                  
|Jacqmotte Limited                          |  | England                  
|Kiwi (EA) Limited                          |  | England                  
|Kiwi Caribbean Limited                     |  | England                  
|Kiwi Holdings                              |  | England                  
|Kiwi Overseas Investments Limited          |  | England                  
|Laurentis UK 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 Finance UK                        |  | England                  
|Sara Lee Household & Body Care 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                  
|Sara Lee/DE International Finance          |  | England                  
|Sara Lee/DE International Investments      |  | England                  
|Temana International Limited               |  | England                  
|Zambesi Finance                            |  | England                  
|SARA LEE PERSONAL PRODUCTS (FIJI) LIMITED  |  | Fiji                     
|ABCI SASU                                  |  | France                   
|AOSTE EXPORT SNC                           |  | France                   
|AOSTE FOOD SERVICE SA                      |  | France                   
|AOSTE HOLDING SNC                          |  | France                   
|AOSTE LIBRE SERVICE PRETRANCHE SNC         |  | France                   
|AOSTE MANAGEMENT SASU                      |  | France                   
|AOSTE SNC                                  |  | France                   
|AOSTE TRAITEUR SNC                         |  | France                   
|BI FRANCE SARL                             |  | France                   
|CALIXTE PRODUCTEUR SNC                     |  | France                   
|COCHONOU SNC                               |  | France                   
|Courtaulds Textiles Holding S.A.S.         |  | France                   
|CT DIFFUSION SNC                           |  | France                   
|DEF FINANCE S.N.C.                         |  | France                   
|DEF HOLDING S.N.C.                         |  | France                   
|DOUWE EGBERTS COFFEE SYSTEMS FRANCE S.N.C. |  | France                   



3



---

|                                                                       |  |                          
|---------------------------------------------------------------------- |  | -------------------------
|Name                                                                   |  | Jurisdiction of Formation
|                                                                       | 
|DOUWE EGBERTS FRANCE S.N.C.                                            |  | France                   
|ET.G.Y. SASU                                                           |  | France                   
|EuroDough, S.A.S.                                                      |  | France                   
|Euro-Raulet, S.A.S.                                                    |  | France                   
|EuroRol, S.A.S.                                                        |  | France                   
|EuroVita, S.A.S.                                                       |  | France                   
|GIE G-SEC                                                              |  | France                   
|JUSTIN BRIDOU SNC                                                      |  | France                   
|KIWI HOLDINGS S.N.C.                                                   |  | France                   
|Salaisons du Douesy SASU                                               |  | France                   
|Sara Lee Charcuterie, 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/DE France S.A.S.                                              |  | France                   
|SDP RUNGIS S.A.                                                        |  | France                   
|SEC, SNC f/k/a Sara Lee French Holdco 1 S.A.                           |  | France                   
|SOCIETE DES SALAISONS DE BALANOD SNC                                   |  | France                   
|TRADI FRANCE S.A.                                                      |  | France                   
|Allsohl GmbH                                                           |  | Germany                  
|AOSTE SB GMBH                                                          |  | Germany                  
|BAMA INTERNATIONAL, a branch of Sara Lee Deutschland GmbH              |  | Germany                  
|COFFENCO INTERNATIONAL GMBH                                            |  | Germany                  
|CONTENTA GMBH & CO. KG                                                 |  | Germany                  
|DEFACTO DEUTSCHLAND GMBH                                               |  | Germany                  
|DOUWE EGBERTS COFFEE AND TEA CONSUMER PRODUCTS GMBH                    |  | Germany                  
|DOUWE EGBERTS GMBH                                                     |  | Germany                  
|FAIRWIND GMBH                                                          |  | Germany                  
|Jensen & Graf Kaffeespezialitaten GmbH                                 |  | Germany                  
|Justepas GmbH                                                          |  | Germany                  
|Meltonian 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                  
|STROZZI VERMOGENSVERWALTUNG GMBH                                       |  | Germany                  
|Vatter 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                    



4



---

|                                                              |  |                          
|------------------------------------------------------------- |  | -------------------------
|Name                                                          |  | Jurisdiction 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                
|Sara Lee (Ireland) Limited                                    |  | Ireland                  
|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                    
|UNDERWEAR LIMITED                                             |  | Malta                    
|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                   
|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              
|COMMANDANT 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              
|DECOMA OPERATING B.V.                                         |  | Netherlands              
|DEFACTO B.V.                                                  |  | Netherlands              
|DEJ INTERNATIONAL RESEARCH COMPANY B.V.                       |  | Netherlands              



5



---

|                                                                                                       |  |                          
|------------------------------------------------------------------------------------------------------ |  | -------------------------
|Name                                                                                                   |  | Jurisdiction of Formation
|                                                                                                       | 
|DETREX B.V.                                                                                            |  | Netherlands              
|DETREX NEDERLAND B.V.                                                                                  |  | Netherlands              
|DOUWE EGBERTS (Y) 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 GLOBAL NETWORK B.V.                                                                      |  | 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              
|I. TAS EZN B.V.                                                                                        |  | Netherlands              
|INTEC B.V.                                                                                             |  | Netherlands              
|INTERVEND AUTOMATEN B.V.                                                                               |  | Netherlands              
|KIWI EUROPEAN HOLDINGS B.V.                                                                            |  | Netherlands              
|KONINKLIJKE DOUWE EGBERTS 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              
|PLADUS B.V.                                                                                            |  | Netherlands              
|REDIPRO 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 NETHERLANDS 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              



6



---

|                                                                   |  |                          
|------------------------------------------------------------------ |  | -------------------------
|Name                                                               |  | Jurisdiction of Formation
|                                                                   | 
|Sara Lee Household and Body Care International B.V.                |  | Netherlands              
|Sara Lee International BV                                          |  | 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 CLEARING B.V.                                          |  | Netherlands              
|SARA LEE/DE FINANCE B.V.                                           |  | Netherlands              
|SARA LEE/DE FINANCIERINGSMAATSCHAPPIJ B.V.                         |  | Netherlands              
|SARA LEE/DE INVESTMENTS B.V.                                       |  | Netherlands              
|SARA LEE/DE N.V.                                                   |  | Netherlands              
|SARA LEE/DE SERVICES BV                                            |  | 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                 
|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                 
|INDUSTRIAS DE CARNES NOBRE, S.A.                                   |  | Portugal                 
|SARA LEE HOUSEHOLD AND BODY CARE PORTUGAL, PRODUTOS DE
CONSUMO Lda |  | Portugal                 
|SARA LEE PORTUGAL - SGPS, SOCIEDADA UNIPESSOAL, LIMITADA           |  | 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          
|Vatter Slovakia a.s.                                               |  | Slovak Republic          



7



---

|                                                       |  |                          
|------------------------------------------------------ |  | -------------------------
|Name                                                   |  | Jurisdiction of Formation
|                                                       | 
|Courtaulds Lingerie (SA) (Proprietary) Limited         |  | South Africa             
|SARA LEE (SOUTH AFRICA) PTY LTD.                       |  | South Africa             
|South African Gossard (Proprietary) Limited            |  | South Africa             
|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                    
|MARCILLA COFFEE SYSTEMS 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 ESPANA, S.A.                                  |  | Spain                    
|Sara Lee Finance Spain S.L.                            |  | Spain                    
|SARA LEE SOUTHERN EUROPE, S.L.                         |  | Spain                    
|Sara Lee/DE Espana S.A.                                |  | Spain                    
|GODREJ SARA LEE LANKA PVT. LTD.                        |  | Sri Lanka                
|SARA LEE HOUSEHOLD & BODY CARE LANKA PVT. LTD.         |  | Sri Lanka                
|MERRILD COFFEE SYSTEMS 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                  
|GOSSARD TEKSTIL SANAYI VE TICARET LIMITED SIRKETI      |  | Turkey                   
|SARA LEE HOUSEHOLD AND BODY CARE (TURKEY), REP. OFFICE |  | Turkey                   
|SARA LEE HOUSEHOLD & BODY CARE UGANDA LTD.             |  | Uganda                   
|TRICOBEST UKRAINE                                      |  | Ukraine                  
|UNINEX S.A.                                            |  | Uruguay                  
|SARA LEE HOUSEHOLD AND BODY CARE ZAMBIA LTD.           |  | Zambia                   
|KIWI BRANDS (PRIVATE) LIMITED                          |  | Zimbabwe                 
|SARA LEE HOUSEHOLD AND BODY CARE ZIMBABWE PTE LTD.     |  | Zimbabwe                 



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