**EXHIBIT 21**

 

WORLDWIDE RESTAURANT CONCEPTS, INC. AND SUBSIDIARIES

 

PARENTS AND SUBSIDIARIES

 

James A. Collins, the Company’s Chairman Emeritus , owned of record andbeneficially, at June 30, 2005, 3,119,611 shares of the Company’s commonstock, representing approximately 11.2 percent of the Company’s total sharesoutstanding and may be considered a “parent” of the Company as such term isdefined by the rules and regulations of the Securities and Exchangecommission under the Securities Act of 1933, as amended.

 

Set forth below is a list of all of the Company’s subsidiaries as of June 30,2005:

 
| ** **                                   | ** ** | **Jurisdiction of** |
|----------------------------------------------|------------|---------------------|
| **Name of Subsidiary**                       | ** ** | **Incorporation**   |
|                                         |       |                |
| Collins Foods Group Pty, Ltd.                |       | Australia           |
| CFI Insurers, Ltd.                           |       | Bermuda             |
| Collins Finance and Management Pty, Ltd.     |       | Australia           |
| Collins Foods Australia Pty, Ltd.            |       | Australia           |
| Collins Foods International, Pty, Ltd.       |       | Nevada              |
| Collins International, Inc.             |       | Delaware            |
| Collins Property Development Pty, Ltd.       |       | Australia           |
| Curly’s of Springfield, P.A., Inc. |       | Pennsylvania        |
| Affiliated Restaurant Corp.                  |       | California          |
| Furnace Concepts Australia Corp.             |       | Nevada              |
| Furnace Concepts International, Inc.    |       | Nevada              |
| Collins Restaurants Queensland Pty, Ltd.     |       | Australia           |
| Josephina’s, Inc.                  |       | California          |
| Restaurant Concepts International, Inc. |       | Nevada              |
| Restaurant Concepts of Australia Pty, Ltd.   |       | Nevada              |
| Scott’s & Sizzler Ltd.         |       | Canada              |
| Sizzler Australia Pty, Ltd.                  |       | Australia           |
| Sizzler Franchise Development, Ltd.          |       | Bermuda             |
| Sizzler Holdings of Canada, Inc.        |       | Canada              |
| Sizzler International Marks, Inc.       |       | Delaware            |
| Sizzler New Zealand Limited                  |       | Nevada              |
| Sizzler Restaurants Group Pty, Ltd.          |       | Australia           |
| Sizzler Restaurant Services, Inc.       |       | Nevada              |
| Sizzler South Pacific Pty, Ltd.              |       | Nevada              |
| Sizzler Southeast Asia, Inc.            |       | Nevada              |
| Sizzler Steak Seafood Salad (S) Pte. Ltd.    |       | Singapore           |
| Sizzler USA Franchise, Inc.             |       | Delaware            |
| Sizzler USA Real Property, Inc.         |       | Delaware            |
| Sizzler USA Restaurants, Inc.           |       | Delaware            |
| Sizzler USA, Inc.                       |       | Delaware            |

 

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| FFPE, LLC                                        |   | Delaware  |
|--------------------------------------------------|--------|-----------|
| Collins Restaurants Management Pty, Ltd.         |   | Australia |
| Collins Restaurants NSW Pty, Ltd.                |   | Australia |
| Sizzler Asia Holdings, Inc.                 |   | Delaware  |
| P&O San Diego Market 9850, LLC               |   | Delaware  |
| P&O Orange County Market 9851, LLC           |   | Delaware  |
| P&O San Bernardino Market 9852, LLC          |   | Delaware  |
| P&O Core Store Market 9852, LLC              |   | Delaware  |
| P&O Los Angeles Market 9854, LLC             |   | Delaware  |
| P&O Carmel Mountain Ranch 2001, LLC          |   | Delaware  |
| P&O Encinitas 2002, LLC                      |   | Delaware  |
| P&O Mission Valley 2003, LLC                 |   | Delaware  |
| P&O Temecula 2004, LLC                       |   | Delaware  |
| P&O Phoenix 2005, LLC                        |   | Delaware  |
| P&O Parkway Plaza 2006, LLC                  |   | Delaware  |
| P&O Irvine 2007, LLC                         |   | Delaware  |
| P&O Orange Town & Country 2008, LLC |   | Delaware  |
| P&O Mira Mesa 2009, LLC                      |   | Delaware  |
| P&O Lake Forest 2010, LLC                    |   | Delaware  |
| P&O Carlsbad 2011, LLC                       |   | Delaware  |
| P&O Carmel Valley 2012, LLC                  |   | Delaware  |
| P&O Plaza Camino Real 2013, LLC              |   | Delaware  |
| P&O Ontario Mills 2015, LLC                  |   | Delaware  |
| P&O Downtown SD 2016, LLC                    |   | Delaware  |
| P&O Plaza Bonita 2017, LLC                   |   | Delaware  |
| P&O Puente Hills 2018, LLC                   |   | Delaware  |
| P&O Los Feliz 2019, LLC                      |   | Delaware  |
| P&O Palm Desert 2020, LLC                    |   | Delaware  |
| P&O Torrance 2021, LLC                       |   | Delaware  |
| P&O Buena Park 2022, LLC                     |   | Delaware  |
| P&O South Coast Metro 2023, LLC              |   | Delaware  |
| P&O San Bernardino 2024, LLC                 |   | Delaware  |
| Club Sizzler Pty. Ltd.                           |   | Australia |
| Collins Food International, LLC                  |   | Delaware  |
| P&O Franchise, Inc.                     |   | Delaware  |
| Sizzler China Pte, Ltd.                          |   | Singapore |
| Collins Foods Superannuation Pty, Ltd            |   | Australia |

 

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