EXHIBIT 21

SUBSIDIARIES

As of September 30, 2007



|                                                    |  |  |  |                             
|--------------------------------------------------- |  |  |  | ----------------------------
|Name                                                |  |  |  | Jurisdiction of Organization
|Hewitt Associates, S.A.                             |  |  |  | Argentina                   
|Hewitt Associates Pty. Ltd.                         |  |  |  | Australia                   
|Hewitt Associates GmbH                              |  |  |  | Austria                     
|Hewitt Associates S.A.                              |  |  |  | Belgium                     
|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                      
|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 SARL                              |  |  |  | France                      
|Hewitt Associates GmbH                              |  |  |  | Germany                     
|Hewitt Associates LLC                               |  |  |  | Hong Kong                   
|Hewitt (Hong Kong) Limited                          |  |  |  | Hong Kong                   
|Hewitt Inside Consulting Kft.                       |  |  |  | Hungary                     
|Hewitt Associates (India) Pvt. Ltd.                 |  |  |  | India                       
|Hewitt Outsourcing Services India Ltd.              |  |  |  | India                       
|Hewitt Human Resource Services Limited              |  |  |  | India                       
|Becketts Limited                                    |  |  |  | Ireland                     
|Hewitt Associates Limited                           |  |  |  | Ireland                     
|Bacon & Woodrow Partnerships (Ireland) Limited      |  |  |  | Ireland                     
|Hewitt Associates s.r.l.                            |  |  |  | Italy                       
|Hewitt Associates Kabushiki Kaisha                  |  |  |  | Japan                       
|Hewitt Associates Sdn. Bhd                          |  |  |  | Malaysia                    
|Hewitt Associates Consulting (Malaysia) Sdn. Bhd.   |  |  |  | Malaysia                    
|Hewitt Associates de Mexico S. de R.L. de C.V.      |  |  |  | Mexico                      
|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                      
|HR Partner Norge AS                                 |  |  |  | Norway                      
|Hewitt Associates Panama Inc.                       |  |  |  | Panama                      
|Hewitt Associates Inc.                              |  |  |  | Philippines                 
|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 Löneanalyser AB                              |  |  |  | Sweden                      



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|                                               |  |  |  |                
|---------------------------------------------- |  |  |  | ---------------
|Hewitt Associates SA                           |  |  |  | Switzerland    
|Hewitt Associates (Thailand) Limited           |  |  |  | Thailand       
|Hewitt Associates B.V                          |  |  |  | The Netherlands
|Hewitt Associates Outsourcing BV               |  |  |  | The Netherlands
|Hewitt Associates (Europe) Ltd.                |  |  |  | United Kingdom 
|Hewitt Bacon & Woodrow 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 
|Hewitt Associates LLC                          |  |  |  | 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 Management Company LLC                  |  |  |  | United States  
|Hewitt Mobility LLC                            |  |  |  | United States  
|Hewitt Non-Qualified Payment Services LLC      |  |  |  | United States  
|RealLife HR                                    |  |  |  | United States  
|Hewitt Associates Caribe, Inc.                 |  |  |  | Venezuela