EXHIBIT 21



WORLDWIDE RESTAURANT CONCEPTS, INC. AND SUBSIDIARIES



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 ofIncorporation
|Collins Food 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 Properties, 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 Family Steak Houses, Inc.          |  | Nevada                      
|Sizzler Franchise Development, Ltd.        |  | Bermuda                     
|Sizzler Holdings of Canada, Inc.           |  | Canada                      
|Sizzler International Marks, Inc.          |  | Delaware                    
|Sizzler New Zealand Limited                |  | Nevada                      
|Sizzler of N.Y., Inc.                      |  | New York                    
|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                    



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|                                         |  |          
|---------------------------------------- |  | ---------
|Sizzler USA Restaurants, Inc.            |  | Delaware 
|Sizzler USA, Inc.                        |  | Delaware 
|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