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EXHIBIT 21

JAKKS SUBSIDIARIES

|                             |                                         |                |               
|---------------------------- | --------------------------------------- | -------------- | --------------
|Subsidiary                   |                                         | Jurisdiction  
|                             |                                         |               
|JP (HK) Limited              |                                         | Hong Kong     
|JAKKS Pacific (HK) Limited   |                                         | Hong Kong     
|                             | JAKKS Pacific/Kidz Biz Limited          |                | United Kingdom
|                             | JAKKS Pacific/Kidz Biz Far East Limited |                | Hong Kong     
|J-X Enterprises, Inc.        |                                         | New York      
|JAKKS Acquisition Corp.      |                                         | Delaware      
|                             | Road Champs, Inc.                       |                | Delaware      
|                             | Road Champs Limited                     |                | Hong Kong     
|Pentech International Inc.   |                                         | Delaware      
|                             | Pentech Cosmetics, Inc.                 |                | Delaware      
|                             | Sawdust Pencil Co.                      |                | Delaware      
|                             | Pentech Mon Ami, Inc.                   |                | Delaware      
|Berk Corporation             |                                         | California    
|Flying Colors Toys, Inc.     |                                         | Michigan      
|Flying Colors Toys (HK) Ltd. |                                         | Hong Kong     
|JP Ferrero Parkway, Inc.     |                                         | California    
|JPI ColorWorkshop, Inc.      |                                         | Delaware      
|JPI ColorWorkshop Limited    |                                         | United Kingdom
|All Season Toys, Inc.        |                                         | Delaware      
|Day Ventures, Inc.           |                                         | Delaware      
|Giant Ape, Inc.              |                                         | Delaware      
|Toymax International, Inc.   |                                         | Delaware      
|                             | Toymax Inc.                             |                | New York      
|                             | Toymax (H.K.) Limited                   |                | Hong Kong     
|                             | Funnoodle, Inc.                         |                | Delaware      
|                             | Funnoodle (H.K.) Limited                |                | Hong Kong     
|                             | Go Fly A Kite, Inc.                     |                | Delaware      
|                             | Go Fly A Kite (H.K.) Limited            |                | Hong Kong     
|                             | Maxverse Interactive, Inc.              |                | Nevada        

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