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Exhibit 21

SUBSIDIARIES OF THE COMPANY

Listed below are the significant subsidiaries of
the Company and their jurisdictions of organization. All are
wholly-owned unless otherwise indicated. Other subsidiaries have
been omitted because, considered in the aggregate, they would
not constitute a significant subsidiary.

|                                                   |  |              |                 | 
|-------------------------------------------------- |  | ------------ | --------------- | 
|Name of Subsidiary                                 |  | Organization
|                                                   |  |             
|BGS Companies Inc.                                 |  |              | Delaware        | 
|BGS Jyväskylä Oy                                   |  |              | Finland         | 
|BGS Yokohama, Inc.                                 |  |              | Japan           | 
|Bowne Global Solutions (Italy) II S.r.l.           |  |              | Italy           | 
|Bowne Business Communications, Inc.,               |  |              | New York        | 
|Bowne Business Enterprises, LP                     |  |              | Delaware        | 
|Bowne Business Solutions, Inc.                     |  |              | Delaware        | 
|Bowne de Montréal, Inc.                            |  |              | Canada          | 
|Bowne Enterprise Solutions, L.L.C                  |  |              | New York        | 
|Bowne Global Solutions Deutschland GmbH            |  |              | Germany         | 
|Bowne Global Solutions (Denmark) II A/ S           |  |              | Denmark         | 
|Bowne Global Solutions (Ireland) II Ltd.           |  |              | Ireland         | 
|Bowne Global Solutions (Singapore) Pte Ltd         |  |              | Singapore       | 
|Bowne Global Solutions (U.K.) II Limited           |  |              | United Kingdom  | 
|Bowne Global Solutions B.V.                        |  |              | Netherlands     | 
|Bowne Global Solutions Belgium B.V.B.A.            |  |              | Belgium         | 
|Bowne Global Solutions Canada, Inc.                |  |              | Ontario, Canada | 
|Bowne Global Solutions Chile Traducciones Ltda.    |  |              | Chile           | 
|Bowne Global Solutions Denmark, A/ S               |  |              | Denmark         | 
|Bowne Global Solutions Finland Oy (1)              |  |              | Finland         | 
|Bowne Global Solutions France, S.A.S.              |  |              | France          | 
|Bowne Global Solutions Holding GmbH                |  |              | Germany         | 
|Bowne Global Solutions Holdings (Netherlands) B.V. |  |              | Netherlands     | 
|Bowne Global Solutions II Ltda                     |  |              | Brazil          | 
|Bowne Global Solutions II, Inc.                    |  |              | New York        | 
|Bowne Global Solutions Investment AB               |  |              | Sweden          | 
|Bowne Global Solutions Investments Ltd.            |  |              | United Kingdom  | 
|Bowne Global Solutions Ireland Ltd.                |  |              | Ireland         | 
|Bowne Global Solutions Italy S.r.l.                |  |              | Italy           | 
|Bowne Global Solutions Japan, Inc.                 |  |              | Japan           | 
|Bowne Global Solutions Korea Co., Ltd.             |  |              | Korea           | 
|Bowne Global Solutions Ltd.                        |  |              | United Kingdom  | 
|Bowne Global Solutions Nederland, B.V.             |  |              | Netherlands     | 
|Bowne Global Solutions Nordic AB                   |  |              | Sweden          | 



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##### 



|                                                  |  |  |                 | 
|------------------------------------------------- |  |  | --------------- | 
|Bowne Global Solutions Norway A/S (Bergen office) |  |  | Norway          | 
|Bowne Global Solutions Norway A/S (Oslo office)   |  |  | Norway          | 
|Bowne Global Solutions Participações
    Ltda.    |  |  | Brazil          | 
|Bowne Global Solutions Portugal, Lda              |  |  | Portugal        | 
|Bowne Global Solutions Slovakia s.r.o.            |  |  | Slovakia        | 
|Bowne Global Solutions Sp.z.oo                    |  |  | Poland          | 
|Bowne Global Solutions Spain, S.L.                |  |  | Spain           | 
|Bowne Global Solutions Stockholm AB               |  |  | Sweden          | 
|Bowne Global Solutions Sweden AB                  |  |  | Sweden          | 
|Bowne Global Solutions Traducciones, S.L.         |  |  | Spain           | 
|Bowne Global Solutions, Inc.                      |  |  | California      | 
|Bowne International de Mexico, S.A.de.C.V.        |  |  | Mexico          | 
|Bowne International Holdings GmbH                 |  |  | Switzerland     | 
|Bowne International, LLC                          |  |  | Delaware        | 
|Bowne International, Ltd.                         |  |  | United Kingdom  | 
|Bowne International, S.à.r.l.                     |  |  | France          | 
|Bowne Japan & Co, Inc.                            |  |  | Japan           | 
|Bowne Litigation Solutions, L.P.                  |  |  | Delaware        | 
|Bowne of Atlanta, Inc.                            |  |  | Georgia         | 
|Bowne of Boston, Inc.                             |  |  | Massachusetts   | 
|Bowne of Canada, Ltd.                             |  |  | Ontario, Canada | 
|Bowne of Chicago, Inc.                            |  |  | Delaware        | 
|Bowne of Cleveland, Inc.                          |  |  | Ohio            | 
|Bowne of Dallas Limited Partnership               |  |  | Delaware        | 
|Bowne of Europe, B.V.                             |  |  | Netherlands     | 
|Bowne of Gibraltar B.V.                           |  |  | Netherlands     | 
|Bowne of Los Angeles, Inc.                        |  |  | California      | 
|Bowne of New York City, L.L.C.                    |  |  | New York        | 
|Bowne of Ontario, L.P.                            |  |  | Ontario, Canada | 
|Bowne of Phoenix, Inc.                            |  |  | Arizona         | 
|Bowne of South Bend, Inc.                         |  |  | Delaware        | 
|Bowne of the Netherlands B.V.                     |  |  | Netherlands     | 
|Bowne Solutions, L.L.C.                           |  |  | Delaware        | 
|Bowne Technology Enterprise, LLC                  |  |  | New York        | 
|Bowne Williams Lea Pty Ltd.                       |  |  | New South Wales | 
|CaseVenture, Inc. (2)                             |  |  | Florida         | 
|CaseSoft, Inc. (3)                                |  |  | Florida         | 
|Clockworks Ireland                                |  |  | Ireland         | 
|Color Cave, Inc.                                  |  |  | California      | 
|DataLink Co., KK                                  |  |  | Japan           | 
|DecisionQuest, Inc.                               |  |  | California      | 



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##### 



|                                                 |  |  |                | 
|------------------------------------------------ |  |  | -------------- | 
|DQ Squared, Inc.                                 |  |  | California     | 
|Equipe Consortium Ltd.                           |  |  | United Kingdom | 
|Interworks Multimedia Ltd.                       |  |  | Ireland        | 
|L & H Mendez Brazil, Ltda.                       |  |  | Brazil         | 
|L & H Mendez Japan, K.K.                         |  |  | Japan          | 
|Mendez Globalisation S.A.                        |  |  | France         | 
|Mendez Ireland Ltd.                              |  |  | Ireland        | 
|Oy Bowne Global Solutions (Finland) II Ab        |  |  | Finland        | 
|Technical Core Co., K.K.                         |  |  | Japan          | 
|TMPS Ltd.                                        |  |  | United Kingdom | 
|World Tech Corp.                                 |  |  | Korea          | 
|                                                 |  |  |                | 
|(1) 80%
    owned by an affiliate of the Company
|(2) 50%
    owned by an affiliate of the Company
|(3) 49%
    owned by an affiliate of the Company