Exhibit 21

FAMILY DOLLAR STORES, INC.

Listing of Active Corporations and other Entities



|                                             |  |                                     
|-------------------------------------------- |  | ------------------------------------
|Entity                                       |  | State of Incorporation/ Organization
|Family Dollar Stores, Inc.                   |  | Delaware                            
|Family Dollar, Inc.                          |  | North Carolina                      
|Family Dollar Holdings, Inc.                 |  | North Carolina                      
|Family Dollar Services, Inc.                 |  | North Carolina                      
|Family Dollar Operations, Inc.               |  | North Carolina                      
|Family Dollar Trucking, Inc.                 |  | North Carolina                      
|Family Dollar Merchandising, L.P.            |  | Delaware                            
|Family Dollar Distribution, LLC              |  | Texas                               
|Family Dollar Insurance, Inc.                |  | South Carolina                      
|Family Dollar Stores of Alabama, Inc.        |  | Alabama                             
|Family Dollar Stores of Arkansas, Inc.       |  | Arkansas                            
|Family Dollar Stores of Colorado, Inc.       |  | Colorado                            
|Family Dollar Stores of Connecticut, Inc.    |  | Connecticut                         
|Family Dollar Stores of Delaware, Inc.       |  | Delaware                            
|Family Dollar Stores of D.C., Inc.           |  | District of Columbia                
|Family Dollar Stores of Florida, Inc.        |  | Florida                             
|Family Dollar Stores of Georgia, Inc.        |  | Georgia                             
|Family Dollar Stores of Indiana, L.P.        |  | Indiana                             
|Family Dollar Stores of Iowa, Inc.           |  | Iowa                                
|Family Dollar Stores of Kentucky, Ltd.       |  | Kentucky                            
|Family Dollar Stores of Louisiana, Inc.      |  | Louisiana                           
|Family Dollar Stores of Maryland, Inc.       |  | Maryland                            
|Family Dollar Stores of Massachusetts, Inc.  |  | Massachusetts                       
|Family Dollar Stores of Michigan, Inc.       |  | Michigan                            
|Family Dollar Stores of Mississippi, Inc.    |  | Mississippi                         
|Family Dollar Stores of Missouri, Inc.       |  | Missouri                            
|Family Dollar Stores of New Jersey, Inc.     |  | New Jersey                          
|Family Dollar Stores of New Mexico, Inc.     |  | New Mexico                          
|Family Dollar Stores of New York, Inc.       |  | New York                            
|Family Dollar Stores of North Carolina, Inc. |  | North Carolina                      
|Family Dollar Stores of Ohio, Inc.           |  | Ohio                                
|Family Dollar Stores of Oklahoma, Inc.       |  | Oklahoma                            
|Family Dollar Stores of Pennsylvania, Inc.   |  | Pennsylvania                        
|Family Dollar Stores of Rhode Island, Inc.   |  | Rhode Island                        
|Family Dollar Stores of South Carolina, Inc. |  | South Carolina                      
|Family Dollar Stores of South Dakota, Inc.   |  | South Dakota                        
|Family Dollar Stores of Tennessee, Inc.      |  | Tennessee                           
|Family Dollar Stores of Texas, LLC           |  | Texas                               
|Family Dollar Stores of Vermont, Inc.        |  | Vermont                             
|Family Dollar Stores of Virginia, Inc.       |  | Virginia                            
|Family Dollar Stores of West Virginia, Inc.  |  | West Virginia                       
|Family Dollar Stores of Wisconsin, Inc.      |  | Wisconsin