Exhibit 21
 SUBSIDIARIES OF OXFORD INDUSTRIES, INC.
  Jurisdiction of% of Voting
    
    Incorporation orName
    
    Securities
    
    OrganizationOxford Industries, Inc.Ben Sherman Clothing, Inc.
    
    100
    
    GeorgiaCamisas Bahia Kino S.A. de C.V.
    
    100
    
    MexicoIndustrias Lanier De Honduras S. de R.L.
    
    501
    
    GuatemalaLionshead Clothing Company
    
    100
    
    DelawareManufacturera de Sonora, S.A. de CV
    
    992
    
    MexicoOxford Caribbean, Inc.
    
    100
    
    DelawareOxford de Colon, S.A.
    
    100
    
    Costa RicaOxford Garment, Inc.
    
    100
    
    DelawareOxford Lockbox, Inc.
    
    100
    
    DelawareOxford Industries Foundation, Inc.
    
    100
    
    GeorgiaOxford International, Inc.
    
    100
    
    GeorgiaOxford of Europe
    
    100
    
    United KingdomOxford of South Carolina, Inc.
    
    100
    
    South CarolinaOxford Private Limited of Delaware, Inc.
    
    100
    
    DelawareOxford Products (International) Limited
    
    99.993
    
    Hong KongPiedmont Apparel Corporation
    
    100
    
    DelawareSFI of Oxford Acquisition Corporation
    
    100
    
    DelawareTommy Bahama Group, Inc.
    
    100
    
    DelawareViewpoint Marketing, Inc.
    
    100
    
    FloridaBen Sherman Group LimitedBen Sherman Australia (Pty) Ltd.
    
    100
    
    AustraliaBen Sherman (Lurgan) Limited
    
    100
    
    United Kingdom
 
 1
    
    50% of the voting securities of Industrias Lanier de
Honduras S.A. is owned by Oxford Caribbean, Inc.2
    
    1% of the voting securities of Manufacturera de Sonora,
S.A. de CV is owned by Oxford International, Inc.3
    
    One share of Oxford Products (International) Limited is
owned by Oxford International, Inc. Oxford Products (International) Limited has
150,000 shares issued and outstanding.




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Jurisdiction of% of Voting
    
    Incorporation orName
    
    Securities
    
    OrganizationBen Sherman (Manufacturing) Limited
    
    100
    
    United KingdomDunkeld Fashions Limited
    
    100
    
    United KingdomNeal and Cooper Limited
    
    100
    
    United KingdomRodeo International Limited
    
    100
    
    United KingdomSherman Cooper Marketing Limited
    
    100
    
    United KingdomSlix Limited
    
    100
    
    United KingdomTern Shirts Limited
    
    100
    
    United KingdomTextile Caledonia Investments Limited
    
    100
    
    United KingdomThe Branded Shirt Co. Limited
    
    100
    
    United KingdomBen Sherman Holdings LimitedOxford Industries (UK2) Limited
    
    100
    
    United KingdomBen Sherman LimitedBen Sherman Group Limited
    
    100
    
    United KingdomOxford Caribbean, Inc.Q.R. Fashions S. de R.L.
    
    100
    
    HondurasOxford Industries (UK2) LimitedOxford Industries (UK3) Limited
    
    100
    
    United KingdomOxford Industries (UK3) LimitedBen Sherman Limited
    
    100
    
    United KingdomOxford International, Inc.Oxford Internacional de Guatemala Sociedad Anonima
    
    994
    
    GuatemalaOxford Private Limited of Delaware, Inc.Ben Sherman Holdings Limited
    
    100
    
    United KingdomOxford Products (International) LimitedIndustrias Oxford de Merida, S.A. de CV
    
    995
    
    MexicoOxford Phillipines, Inc.
    
    96.256
    
    PhillippinesTommy Bahama Global Sourcing Limited
    
    100
    
    Hong KongPiedmont Apparel CorporationPatch Licensing LLC
    
    66-2/37
    
    Delaware
 
 4
    
    1% of the voting securities of Oxford Internacional de Guatemala Sociedad Anonima is
owned by various individuals.5
    
    1% of the voting securities of Industrias Oxford de Merida, S.A. de CV is owned by
Oxford Industries, Inc.6
    
    3.74% of the voting securities of Oxford Phillipines, Inc. is owned by Oxford
Industries, Inc. Nominal ownership interests of certain of the voting securities of Oxford
Phillippines, Inc. are owned by various individual employees.




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Jurisdiction of% of Voting
    
    Incorporation orName
    
    Securities
    
    OrganizationTommy Bahama Beverages, LLCTommy Bahama Texas Beverages, LLC
    
    100
    
    TexasTommy Bahama Global Sourcing LimitedMaxsend Trading Limited
    
    100
    
    Hong KongTommy Bahama Group, Inc.Tommy Bahama R&R Holdings, Inc.
    
    100
    
    DelawareTommy Bahama R&R Holdings, Inc.Tommy Bahama Beverages, LLC
    
    100
    
    Delaware
 
 7
    
    33-1/3% of the membership interests of Patch Licensing LLC are owned by an entity
unaffiliated with Oxford Industries, Inc.