Exhibit 21
 WATSON WYATT WORLDWIDE, INC.
SUBSIDIARIES
 Name(s) under whichJURISDICTION OF
    
    such subsidiary doesINCORPORATION/
    
    business (ifSUBSIDIARY NAME
    
    ORGANIZATION
    
    different)(a)Watson Wyatt Argentina S.A.
    
    ArgentinaWatson Wyatt Australia Pty Ltd
    
    AustraliaWycomp Pty Ltd
    
    AustraliaWatson Wyatt Superannuation Pty Ltd
    
    AustraliaWatson Wyatt (Austria) GmbH
    
    AustriaWatson Wyatt Insurance and Financial Services SA
    
    BelgiumWatson Wyatt NV
    
    BelgiumWatson Wyatt Brasil Ltda
    
    BrazilWatson Wyatt Canada ULC
    
    CanadaWatson Wyatt Chile S.A.
    
    ChileCorredores de Seguros Watson Wyatt Limitada
    
    ChileWatson Wyatt Consultancy (Shanghai) Ltd
    
    ChinaWatson Wyatt Consultancy (Shenzhen) Ltd
    
    ChinaWatson Wyatt Consultores Colombia S.A.
    
    ColombiaWatson Wyatt & Company
    
    DelawareWyatt Data Services, Inc.
    
    DelawareWatson Wyatt Investment Consulting, Inc.
    
    DelawareWatson Wyatt Insurance Consulting, Inc.
    
    DelawareWatson Wyatt Insurance and Financial Services, Inc.
    
    DelawareWatson Wyatt Canadian Holdings, Inc.
    
    DelawareWatson Wyatt European Investment Holdings, Inc.
    
    DelawareWatson Wyatt European Investment Holdings 1, LLC
    
    DelawareWatson Wyatt European Investment Holdings 2, LLC
    
    DelawareJupiter Saturn Holdings Inc.
    
    DelawareJupiter Saturn Delaware Inc.
    
    DelawareJupiter Saturn Pennsylvania Inc.
    
    DelawareWatson Wyatt SARL
    
    FranceWatson Wyatt Heissmann (Düsseldorf) GmbH
    
    GermanyWatson Wyatt Insurance Consulting GmbH
    
    GermanyWatson Wyatt Heissmann GmbH
    
    GermanyIPC Heissmann Versicherungsservice GmbH
    
    GermanyVerlag Arbeit Und Alter GmbH
    
    GermanyHeissmann Consultants GmbH
    
    GermanyPM&S Pensions-managment und Sicherungs-Treuhand AG
    
    GermanyWatson Wyatt Insurance Consulting Ltd
    
    Hong KongWatson Wyatt Hong Kong Limited
    
    Hong KongWatson Wyatt Investment Consulting Hong Kong Limited
    
    Hong KongWatson Wyatt Kft
    
    HungaryWatson Wyatt Insurance Consulting Private Ltd
    
    IndiaWatson Wyatt India Private Limited
    
    IndiaPT Watson Wyatt Purbajaga
    
    IndonesiaPT Watson Wyatt Indonesia
    
    Indonesia
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Name(s) under whichJURISDICTION OF
    
    such subsidiary doesINCORPORATION/
    
    business (ifSUBSIDIARY NAME
    
    ORGANIZATION
    
    different)(a)Watson Wyatt (Ireland) Limited
    
    IrelandWatson Wyatt Consulting Limited
    
    IrelandBCI Trustees Limited
    
    IrelandWatson Wyatt Italia Srl
    
    ItalyWatson Wyatt Insurance Consulting KK
    
    JapanWatson Wyatt KK
    
    JapanWatson Wyatt Luxembourg SARL
    
    LuxembourgWatson Wyatt (Malaysia) Sdn Bhd
    
    MalaysiaWatson Wyatt Holdings (Mauritius) Limited
    
    MauritiusWatson Wyatt Mexico, S.A. de C.V.
    
    MexicoWatson Wyatt European Region BV
    
    NetherlandsWatson Wyatt Insurance Consulting BV
    
    NetherlandsWatson Wyatt BV
    
    NetherlandsWatson Wyatt International, Inc.
    
    NevadaWatson Wyatt Philippines, Inc.
    
    PhilippinesWatson Wyatt (Portugal) Unipessoal Limitada
    
    PortugalWatson Wyatt Puerto Rico, Inc.
    
    Puerto RicoWatson Wyatt, Limited Liability Company
    
    RussiaWatson Wyatt Insurance Consulting Pte Ltd
    
    SingaporeWatson Wyatt Singapore Pte Ltd
    
    SingaporeWatson Wyatt Insurance Consulting (Spain) SA
    
    SpainWatson Wyatt de Espana SA
    
    SpainWatson Wyatt AB
    
    SwedenVerbier WW Stockholm AB
    
    SwedenWatson Wyatt AG
    
    SwitzerlandWatson Wyatt (Thailand) Limited
    
    ThailandWatson Wyatt Dubai LLC (changing its name to WW
Middle East LLC soon)
    
    United Arab EmiratesWatson Wyatt Limited
    
    United KingdomWatson Wyatt Holdings Limited
    
    United KingdomWatson Wyatt Trustees Limited
    
    United KingdomThe Wyatt Company Holdings Limited
    
    United KingdomWatson Wyatt Services Limited
    
    United KingdomWatson Wyatt Pretium Limited
    
    United KingdomWatson Wyatt Holdings (Europe) Limited
    
    United KingdomWatson Wyatt International Limited
    
    United KingdomWatson Wyatt Insurance & Financial Services
Consulting Holdings Limited
    
    United KingdomWatson Wyatt European Region Limited
    
    United KingdomWatson Wyatt European Investment Holdings Limited
    
    United KingdomWatsons Pensioneer Trustees Limited
    
    United KingdomWatson Wyatt (UK) Acquisitions 1 Limited
    
    United KingdomPCL Limited
    
    United KingdomPCL 1991 Limited
    
    United KingdomWyatt Trustee Limited
    
    United KingdomThe Wyatt Company (UK) Limited
    
    United KingdomWyatt Pension Plan Trustee Limited
    
    United KingdomWyatt Financial Services Limited
    
    United KingdomWatsons International Limited
    
    United KingdomRWS Trustee Limited
    
    United KingdomWatson Wyatt Healthcare Trustees Limited
    
    United KingdomWatson Wyatt (UK) Acquisitions 2 Limited
    
    United KingdomWatson Wyatt European Investment Limited Partnership
    
    United KingdomWatson Wyatt Uruguay S.A.
    
    UruguayWatson Wyatt Vietnam Company Limited
    
    Vietnam
 
 (a)
    
    All of these subsidiaries do business under their own name or under the name
Watson Wyatt Worldwide. 97