Exhibit 21



Alberto-Culver Company and Subsidiaries

Subsidiaries of the Registrant



|                                            |  |                                             
|------------------------------------------- |  | --------------------------------------------
|Subsidiary                                  |  | State or Other Jurisdiction of Incorporation
|Alberto-Culver AB                           |  | Sweden                                      
|Alberto-Culver Holland B.V.                 |  | The Netherlands                             
|Alberto-Culver Holdings Australia Pty. Ltd. |  | Australia                                   
|Alberto-Culver Group Ltd.                   |  | United Kingdom                              
|Alberto-Culver Canada, Inc.                 |  | Canada                                      
|Alberto-Culver Company (U.K.), Limited      |  | United Kingdom                              
|Alberto-Culver Holdings, Ltd.               |  | Bermuda                                     
|Alberto-Culver International, Inc.          |  | Delaware                                    
|Alberto-Culver de Mexico, S.A. de C.V.      |  | Mexico                                      
|Alberto-Culver (N.Z.) Ltd.                  |  | New Zealand                                 
|Alberto-Culver (P.R.), Inc.                 |  | Delaware                                    
|Alberto-Culver USA, Inc.                    |  | Delaware                                    
|Armstrong-McCall Holdings, Inc.             |  | Texas                                       
|Armstrong-McCall Holdings, L.L.C.           |  | Delaware                                    
|Armstrong-McCall L.P.                       |  | Texas                                       
|Beauty Systems Group, Inc.                  |  | Delaware                                    
|Beauty Systems Group (Canada), Inc.         |  | Canada                                      
|BDM Grange, Ltd.                            |  | New Zealand                                 
|Cederroth A/S                               |  | Denmark                                     
|Cederroth A/S                               |  | Norway                                      
|Cederroth Iberica S.A.                      |  | Spain                                       
|Cederroth International AB                  |  | Sweden                                      
|Cederroth OY                                |  | Finland                                     
|CIFCO, Inc.                                 |  | Delaware                                    
|La Farmaco Argentina I. y C.S.A.            |  | Argentina                                   
|Ogee Limited                                |  | England                                     
|Paramedical A/S                             |  | Denmark                                     
|Pro-Line International, Inc.                |  | Delaware                                    
|Sally Beauty Company, Inc.                  |  | Delaware                                    
|Sally Beauty Distribution, Inc.             |  | Delaware                                    
|Sally Beauty Distribution of Ohio           |  | Delaware                                    
|Sally Beauty International, Inc.            |  | Delaware                                    
|Sally Hair and Beauty Supplies Ltd. (U.K.)  |  | England                                     
|Sally Holdings, Inc.                        |  | Delaware                                    
|Soraya, S.A.                                |  | Poland                                      
|St. Ives Laboratories, Inc.                 |  | Delaware                                    
|Victory Beauty Systems, Inc.                |  | Delaware                                    



Subsidiaries of the company omitted
from the above table, considered in the aggregate, would not be considered significant.