EXHIBIT 21

SUBSIDIARIES

As of November 1, 2009



|                                                             |  |                             
|------------------------------------------------------------ |  | ----------------------------
|Name                                                         |  | Jurisdiction of Organization
|Hewitt Associates, S.A.                                      |  | Argentina                   
|Hewitt Associates Pty. Ltd                                   |  | Australia                   
|CSi The Remuneration Specialists Pty Limited                 |  | Australia                   
|Hewitt Associates GmbH                                       |  | Austria                     
|Hewitt Associates S.A.                                       |  | Belgium                     
|Hewitt Associates Administradoa e Corretora de Seguros Ltda. |  | Brazil                      
|Hewitt Associates Servicos de Recursos Humanos Ltda          |  | Brazil                      
|Hewitt Client Services Consultoria do Brasil Ltda            |  | Brazil                      
|Hewitt Associates                                            |  | Canada                      
|Hewitt Associates Corp.                                      |  | Canada                      
|Hewitt Holdings Canada Co.                                   |  | Canada                      
|Hewitt Management. Ltd.                                      |  | Canada                      
|Hewitt Western Management Amalco Inc.                        |  | Canada                      
|J. Allan Brown Consultants Inc.                              |  | Canada                      
|M.A. Shakeel Management Ltd.                                 |  | Canada                      
|682465 Canada Ltd.                                           |  | Canada                      
|Lincolnshire Insurance Company PCC Limited                   |  | Channel Islands (Guernsey)  
|Hewitt Associates (Chile) Limitada                           |  | Chile                       
|Hewitt Associates Consulting (Shanghai) Co. Ltd.             |  | China                       
|Hewitt Client Services Costa Rica S.R.L.                     |  | Costa Rica                  
|Hewitt Associates s.r.o.                                     |  | Czech Republic              
|Hewitt Associates SAS                                        |  | France                      
|Hewitt Associates GmbH                                       |  | Germany                     
|Hewitt Associates LLC                                        |  | Hong Kong                   
|Hewitt (Hong Kong) Limited                                   |  | Hong Kong                   
|Hewitt Human Consulting Limited Liability Company            |  | Hungary                     
|Hewitt Associates (India) Pvt. Ltd.                          |  | India                       
|Hewitt Outsourcing Services India Ltd.                       |  | India                       
|Hewitt Human Resource Services Limited                       |  | India                       
|Adept Investment Management PLC                              |  | Ireland                     
|Becketts Limited                                             |  | Ireland                     
|Hewitt Associates Limited                                    |  | Ireland                     
|Becketts Limited                                             |  | Ireland                     
|Becketts (Trustees) Limited                                  |  | Ireland                     
|Bacon & Woodrow Partnerships (Ireland) Limited               |  | Ireland                     
|Hewitt Associates s.r.l.                                     |  | Italy                       
|Hewitt Associates Kabushiki Kaisha                           |  | Japan                       
|Hewitt Asia Leadership Centre Sdn. Bhd.                      |  | Malaysia                    
|Hewitt Associates Sdn. Bhd                                   |  | Malaysia                    
|Empresas Hewitt S. de R.L. de C.V.                           |  | Mexico                      
|Hewitt Mexicana S. de R.L. de C.V.                           |  | Mexico                      
|Hewitt Associates S.C.                                       |  | Mexico                      
|CSi The Remuneration Specialists Limited                     |  | New Zealand                 
|Hewitt HR Partner AS                                         |  | Norway                      
|Hewitt Associates Panama, Inc.                               |  | Panama                      
|Hewitt Associates Inc.                                       |  | Philippines                 



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|                                               |  |                
|---------------------------------------------- |  | ---------------
|Hewitt Associates Sp. Z o.o.                   |  | Poland         
|Hewitt Associates Caribe, Inc                  |  | Puerto Rico    
|HA Insurance Services, Inc.                    |  | Puerto Rico    
|Hewitt Associates (CIS) LLC                    |  | Russia         
|Hewitt Associates Pte. Ltd                     |  | Singapore      
|Hewitt Client Services (Singapore) Pte Ltd.    |  | Singapore      
|Hewitt HR Delivery Services Pte. Ltd.          |  | Singapore      
|Hewitt Associates Korea Yuhan Hoesa            |  | South Korea    
|Hewitt Associates, S.A.                        |  | Spain          
|Hewitt Benefit Management AB                   |  | Sweden         
|Hewitt Löneanalyser AB                         |  | Sweden         
|Hewitt Associates SA                           |  | Switzerland    
|Hewitt Associates (Thailand) Limited           |  | Thailand       
|Hewitt Associates B.V                          |  | The Netherlands
|Hewitt Associates Outsourcing B.V.             |  | The Netherlands
|Hewitt Associates (Europe) Ltd.                |  | United Kingdom 
|Hewitt Associates Limited                      |  | United Kingdom 
|Hewitt Cyborg Limited                          |  | United Kingdom 
|Hewitt Associates BPO Limited                  |  | United Kingdom 
|Hewitt Associates Outsourcing Limited          |  | United Kingdom 
|Hewitt Associates Financial Services Limited   |  | United Kingdom 
|Hewitt Risk Management Services Limited        |  | United Kingdom 
|Bacon & Woodrow Limited                        |  | United Kingdom 
|Bacon & Woodrow Partnerships Limited           |  | United Kingdom 
|Cockman Consultants & Partners Limited         |  | United Kingdom 
|NBS Nominees Limited                           |  | United Kingdom 
|Hewitt Associates LLC                          |  | United States  
|Hewitt Associates International Services, Inc. |  | United States  
|Hewitt Associates Public Sector Consulting LLC |  | United States  
|Hewitt Financial Services LLC                  |  | United States  
|Hewitt Insurance Brokerage LLC                 |  | United States  
|Hewitt International Holdings Corporation      |  | United States  
|Hewitt Investment Group LLC                    |  | United States  
|Hewitt Non-Qualified Payment Services LLC      |  | United States  
|Disability Management Alternatives, LLC        |  | United States  
|RealLife HR                                    |  | United States  
|Hewitt Associates Caribe, Inc.                 |  | Venezuela