##### 



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.

|                                                   |  |                
|-------------------------------------------------- |  | ---------------
|                                                   |  | Jurisdiction of
|Name of Subsidiary                                 |  | Organization   
|                                                   |  |                
|Bowne Business Communications, Inc.                |  | New York       
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|Bowne Business Enterprises, L.P.                   |  | Delaware       
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|Bowne Business Solutions, Inc.                     |  | Delaware       
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|Bowne de Montréal, Inc.                            |  | Canada         
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|                                                  
|Bowne Enterprise Solutions, L.L.C.                 |  | New York       
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|Bowne Global Solutions, Inc.                       |  | California     
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|Bowne Global Solutions (France), S.A.R.L.          |  | France         
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|Bowne Global Solutions (Germany), G.m.b.H.         |  | Germany        
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|Bowne Global Solutions (Ireland), Ltd.             |  | Ireland        
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|Bowne Global Solutions Japan, Inc.                 |  | Japan          
|                                                  
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|Bowne Global Solutions (Netherlands), B.V.         |  | Netherlands    
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|Bowne Global Solutions (Spain), S.L.               |  | Spain          
|                                                  
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|BGS Companies, Inc.                                |  | Delaware       
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|Bowne Technology Enterprise, L.L.C.                |  | New York       
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|Bowne International, Ltd.                          |  | United Kingdom 
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|Bowne International, S.A.R.L.                      |  | France         
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|Bowne Litigation Solutions, L.P.                   |  | Delaware       
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|Bowne Localization, Inc.                           |  | Delaware       
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|Bowne of Atlanta, Inc.                             |  | Georgia        
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|Bowne of Boston, Inc.                              |  | Massachusetts  
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|Bowne of Canada, Ltd.                              |  | Ontario, Canada
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|Bowne of Chicago, Inc.                             |  | Delaware       
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|Bowne of Cleveland, Inc.                           |  | Ohio           
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|Bowne of Dallas, L.P.                              |  | Delaware       
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|Bowne of Europe, B.V.                              |  | Netherlands    
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|Bowne of Germany Holding G.m.b.H.                  |  | Germany        
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|Bowne of Los Angeles, Inc.                         |  | California     
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|Bowne of New York City, L.L.C.                     |  | New York       
|                                                  
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|Bowne of Ontario, L.P.                             |  | Ontario, Canada
|                                                  
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|Bowne of Phoenix, Inc.                             |  | Arizona        
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|Bowne Solutions, L.L.C.                            |  | Delaware       
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|Bowne of South Bend, Inc.                          |  | Delaware       
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|Mendez, B.V.B.A                                    |  | Belgium        
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|Lernout & Hauspie Spain S.A.                       |  | Spain          
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|Mendez, France, S.A.R.L.                           |  | France         
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|L & H Editions, S.A.                               |  | France         
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|L & H Linguex, S.A.                                |  | France         
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|L & H Mendez Brazil, Ltda                          |  | Brazil         
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|L & H  Mendez Portugal, Ltda                       |  | Portugal       
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|L & H Italia, S.r.L.                               |  | Italy          
|                                                  
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|L & H Sweden, AB                                   |  | Sweden         
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|L & H Mendez Sweden, AB                            |  | Sweden         
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|Mendez, OY                                         |  | Finland        
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|Mendez Nederland, B.V.                             |  | Netherlands    
|                                                  
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|Lernout & Hauspie, LLC                             |  | Washington     
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|Mendez, Denmark A/S                                |  | Denmark        
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|Mendez Norge A/S                                   |  | Norway         
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|L & H Mendez, Gmbh                                 |  | Germany        
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|Lernout & Hauspie Investments, Ltd                 |  | U.K.           
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|L & H Mendez Japan, KK                             |  | Japan          
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|World Tech Corp.                                   |  | Korea          
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|Clockworks Ireland                                 |  | Ireland        
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|Bowne Global Solutions Korea                       |  | Korea          
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|Bowne Global Solutions Denmark, A/S                |  | Denmark        
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|Bowne Global Solution Finland OY(1)                |  | Finland        
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|Bowne Global Solutions Italy                       |  | Italy          
|                                                  
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|Technical Core., KK                                |  | Japan          
|                                                  
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|DataLink Co., KK                                   |  | Japan          
|                                                  
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|Bowne Global Solutions Limitada Brazil             |  | Brazil         
|                                                  
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|Bowne International, LLC                           |  | Delaware       
|                                                  
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|Bowne International de Mexico, S.A.de.C.V.         |  | Mexico         
|                                                  
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|Bowne Williams Lea Pty Ltd.                        |  | New South Wales
|                                                  
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|Bowne Global Solutions II (Sweden) AB              |  | Sweden         
|                                                  
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|Bowne Global Solutions II (U.K.) Limited           |  | United Kingdom 
|                                                  
|                                                  
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|                                                  
|Bowne Global Solutions II Canada, Inc.             |  | Ontario, Canada
|                                                  
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|Bowne Global Solutions II Chile Traducciones Ltda. |  | Chile          
|                                                  
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|Bowne Global Solutions II Denmark A/S              |  | Denmark        
|                                                  
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|Bowne Global Solutions II Espana, S.L.             |  | Spain          
|                                                  
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|                                                  
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|Bowne Global Solutions II France S.A.S.            |  | France         
|                                                  
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|Bowne Global Solutions II GmbH                     |  | Germany        
|                                                  
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|                                                  
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|Bowne Global Solutions II Japan, Inc.              |  | Japan          
|                                                  
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|Bowne Global Solutions II Norway AS                |  | Norway         
|                                                  
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|Bowne Global Solutions II (Finland) AB             |  | Finland        
|                                                  
|                                                  
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|                                                  
|Bowne Global Solutions II, Inc.                    |  | New York       
|                                                  
|                                                  
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|                                                  
|DecisionQuest                                      |  | California     
|                                                  
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|                                                  
|DQ Squared, Inc.                                   |  | California     
|                                                  
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|                                                  
|Color Cave, Inc.                                   |  | California     
|                                                  
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|CaseSoft(2)                                        |  | California     
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|                                                  
|                                                  
|                                                  
|CaseVenture(3)                                     |  | California     




|    |                                          
|--- | -----------------------------------------
|(1) | 80% owned by an affiliate of the Company.
|(2) | 49% owned by an affiliate of the Company.
|(3) | 50% owned by an affiliate of the Company.