EXHIBIT 21

SUBSIDIARIES OF JONES APPAREL GROUP, INC.

 

| Name                                        | State or Country of Incorporation | Other Names Under Which Subsidiary Does          Business                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|---------------------------------------------|-----------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Apparel Testing Services,          Inc.     | New Jersey                        | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Energie Knitwear, inc.                      | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Exportex de Mexico, S.A.          de C.V.   | Mexico                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Apparel Group          Canada ULC     | Canada                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Apparel Group          Canada, LP     | Canada                            | JNY Blue          Jones New York Factory Store          Jones New York                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Jones Apparel Group Holdings, Inc.          | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Apparel Group USA,          Inc.      | Delaware                          | Jones Apparel Group USA		(DE), Inc. (New York only)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Canada, Inc.                          | Canada                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Distribution Corporation              | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Holding Inc.                          | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones International          Limited        | Hong Kong                         | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Investment Co. Inc.                   | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Jeanswear Group,		Inc.                | New York                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Jones Management Service          Company   | Delaware                          | Apparel Management          Service Company (New Hampshire only)          JAG Management Service Company (Rhode Island and Maine only)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Jones Retail Corporation                    | New Jersey                        | Anne Klein			Anne Klein New York			AK Anne Klein			Banister Shoe			Banister Shoe Studio			Banister/Easy Spirit			Bandolino			Banister Shoe			e			Enzo Angiolini			Easy Spirit			Easy Spirit Outlet			Jones New York			Jones New York Woman			Jones New York Sport			Jones New York Factory Stores			Jones New York Country			Jones New York Company Store			Jones New York Country/Sport			Jones New York Sport Factory Stores			Jones New York Mens & Womens Suits			Jones New York The Executive Suite			Jones New York Factory Finale			Kasper			Nine West			Nine West Apparel			Nine West Lifestyle			Nine West Outlet			NW Clearance			Nine West Clearance			Rena Rowan			Shoe Woo			The Napier Factory Store |
| L.E.I. Group, Inc.                          | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Maxwell Footwear of California, Inc.        | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| McNaughton Apparel Group Inc.               | New York                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Nine West Accessories          (HK) Limited | Hong Kong                         | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Nine West Development Corporation           | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Nine West Footwear          Corporation     | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Rachel Roy IP Company LLC                   | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Victoria + Co Ltd.                          | Rhode Island                      | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |

Certain non-significant subsidiaries were omitted pursuant to Item601(b)(21)(ii) of Regulation S-K under the Securities Exchange Act of 1934, as amended.