WORLDWIDE RESTAURANT CONCEPTS, INC. AND SUBSIDIARIES

EXHIBIT 21

PARENTS AND SUBSIDIARIES

James A. Collins, Chairman Emeritus and a Director, owned of record and beneficially, at June 30, 2004, 3,119,611 shares of the Company's common stock,
representing approximately 10.3 percent of the Company's total shares outstanding and may be considered a "parent" of the Company as such term is defined by the rules and regulations of the
Securities and Exchange commission 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, 2004:

Name of Subsidiary

Jurisdiction of
IncorporationCollins Food Group Pty, Ltd.

AustraliaCFI Insurers, Ltd.

BermudaCollins Finance and Management Pty, Ltd.

AustraliaCollins Foods Australia Pty, Ltd.

AustraliaCollins Foods International, Pty, Ltd.

NevadaCollins International, Inc.

DelawareCollins Properties, Inc.

DelawareCollins Property Development Pty, Ltd.

AustraliaCurly's of Springfield, P.A., Inc.

PennsylvaniaAffiliated Restaurant Corp.

CaliforniaFurnace Concepts Australia Corp.

NevadaFurnace Concepts International, Inc.

NevadaCollins Restaurants Queensland Pty, Ltd.

AustraliaJosephina's, Inc.

CaliforniaRestaurant Concepts International, Inc.

NevadaRestaurant Concepts of Australia Pty, Ltd.

NevadaScott's & Sizzler Ltd.

CanadaSizzler Australia Pty, Ltd.

AustraliaSizzler Family Steak Houses, Inc.

NevadaSizzler Franchise Development, Ltd.

BermudaSizzler Holdings of Canada, Inc.

CanadaSizzler International Marks, Inc.

DelawareSizzler New Zealand Limited

NevadaSizzler of N.Y., Inc.

New YorkSizzler Restaurants Group Pty, Ltd.

AustraliaSizzler Restaurant Services, Inc.

NevadaSizzler South Pacific Pty, Ltd.

NevadaSizzler Southeast Asia, Inc.

NevadaSizzler Steak Seafood Salad (S) Pte. Ltd.

SingaporeSizzler USA Franchise, Inc.

DelawareSizzler USA Real Property, Inc.

DelawareSizzler USA Restaurants, Inc.

DelawareSizzler USA, Inc.

DelawareFFPE, LLC

DelawareCollins Restaurants Management Pty, Ltd.

AustraliaCollins Restaurants NSW Pty, Ltd.

AustraliaSizzler Asia Holdings, Inc.

DelawareP&O San Diego Market 9850, LLC

DelawareP&O Orange County Market 9851, LLC

Delaware


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P&O San Bernardino Market 9852, LLC

DelawareP&O Core Store Market 9852, LLC

DelawareP&O Los Angeles Market 9854, LLC

DelawareP&O Carmel Mountain Ranch 2001, LLC

DelawareP&O Encinitas 2002, LLC

DelawareP&O Mission Valley 2003, LLC

DelawareP&O Temecula 2004, LLC

DelawareP&O Phoenix 2005, LLC

DelawareP&O Parkway Plaza 2006, LLC

DelawareP&O Irvine 2007, LLC

DelawareP&O Orange Town & Country 2008, LLC

DelawareP&O Mira Mesa 2009, LLC

DelawareP&O Lake Forest 2010, LLC

DelawareP&O Carlsbad 2011, LLC

DelawareP&O Carmel Valley 2012, LLC

DelawareP&O Plaza Camino Real 2013, LLC

DelawareP&O Ontario Mills 2015, LLC

DelawareP&O Downtown SD 2016, LLC

DelawareP&O Plaza Bonita 2017, LLC

DelawareP&O Puente Hills 2018, LLC

DelawareP&O Los Feliz 2019, LLC

DelawareP&O Palm Desert 2020, LLC

DelawareP&O Torrance 2021, LLC

DelawareP&O Buena Park 2022, LLC

DelawareP&O South Coast Metro 2023, LLC

DelawareP&O San Bernardino 2024, LLC

Delaware


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