Exhibit 21

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SUBSIDIARIES OF SPHERION CORPORATION

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Following is a list of the direct and indirect subsidiaries of Spherion Corporation (formerly known as Interim Services Inc.), a Delaware corporation.
Certain inactive subsidiaries have been excluded from the list below as such subsidiaries, when considered in the aggregate as one subsidiary, would not constitute a "significant subsidiary." All
active subsidiaries do business under their corporate name listed below, or close derivatives thereof, except where indicated otherwise:

|Spherion Financial Corporation (f/k/a Interim Financial Corporation)           |  | Delaware (1)      
|------------------------------------------------------------------------------ |  | ------------------
|Spherion Real Estate Solutions Inc. (f/k/a Interim Real Estate Solutions Inc.) |  | Florida (1)       
|Spherion (Europe) Inc. (f/k/a Interim Services (Europe) Inc.                   |  | Delaware (1)      
|Spherion Technology (UK) Limited (f/k/a Interim Technology (UK) Limited)       |  | United Kingdom (1)
|Michael Page International Inc.                                                |  | Delaware (1)      
|Rich Field Agency, Inc.                                                        |  | Florida (1)       
|Saratoga Institute, Inc.                                                       |  | California (1)    
|Spectrum Financial Corporation                                                 |  | Delaware (1)      
|Spectrum Insurance Company Ltd. Cayman                                         |  | Islands (1)       
|Michael Page International Pte Ltd (f/k/a M P Selection Pte Ltd)               |  | Singapore (1)     
|Spherion Assessment Inc. (f/k/a Interim Assessment Services Inc.               |  | North Carolina (1)
|Spherion Acquisition Corporation (f/k/a Interim Acquisition Corporation)       |  | Delaware (1)      
|Norrell Corporation (f/k/a Interim Merger Corporation)                         |  | Delaware (1)      
|Atrium (U.S.-B) Inc.                                                           |  | Delaware (1)      
|Atrium (U.S.-B) LLC                                                            |  | Delaware (1)      
|Spherion Receivables Corp. (f/k/a Interim Services Receivables Corp.)          |  | Delaware (1)      
|Enthusian Corp.                                                                |  | Delaware (1)      
|Spherion Holdings Ltd.                                                         |  | Cayman Islands (1)
|Spherion Atlantic LLC *                                                        |  | Delaware (2)      
|Spherion Pacific LLC *                                                         |  | Delaware (2)      
|Spherion Atlantic Enterprises LLC                                              |  | Delaware (3)      
|Spherion Pacific Enterprises LLC                                               |  | Delaware (3)      
|Michael Page Group Plc                                                         |  | United Kingdom (4)
|Atrium (NL-A) Inc (f/k/a Interim Temporary Personnel Inc.)                     |  | Florida (4)       
|Spherion Limited (f/k/a Interim Staffing Solutions Limited)                    |  | Ireland (4)       
|Spherion Ltd                                                                   |  | United Kingdom (4)
|Interim Personnel B.V. (f/k/a Ago Uitzendbureau B.V.)                          |  | Netherlands (5)   
|Interim Services Australia Pty Limited                                         |  | Australia (5)     
|Interim Flexsupport B.V. (f/k/a Interim Detachering B.V.)                      |  | Netherlands (5)   
|Interim Registratie B.V. (f/k/a Interim Services Netherlands B.V.)             |  | Netherlands (5)   
|Interim Technology B.V. (f/k/a Ouranos Informatica Groep B.V.)                 |  | Netherlands (5)   
|Tutor Recursos Humanos ETT, S.L.                                               |  | Spain (5)         
|Tutor Selección, S.L.                                                          |  | Spain (5)         
|Michael Page Recruitment Group Ltd                                             |  | United Kingdom (6)
|Plusbox Limited                                                                |  | United Kingdom (6)
|Michael Page International Recruitment Limited                                 |  | United Kingdom (6)
|Michael Page International Southern Europe Limited                             |  | United Kingdom (6)
|Michael Page Holdings Ltd                                                      |  | United Kingdom (7)
|Accountancy Additions (North) Ltd                                              |  | United Kingdom (8)
|Accountancy Additions Ltd                                                      |  | United Kingdom (8)
|Michael Page International Holdings Ltd.                                       |  | United Kingdom (8)
|Michael Page UK Ltd                                                            |  | United Kingdom (8)
|Michael Page Ltd                                                               |  | United Kingdom (9)
|Sales Recruitment Specialist Ltd                                               |  | United Kingdom (9)

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|Questor International Ltd                                                                  |  | United Kingdom (9) 
|------------------------------------------------------------------------------------------ |  | -------------------
|LPM Professional Recruitment Ltd                                                           |  | United Kingdom (9) 
|Michael Page (Espana) SA                                                                   |  | Spain (10)         
|Michael Page International (France) SA                                                     |  | France (10)        
|Page Interim SA                                                                            |  | Spain (10)         
|Michael Page International (Australia) Pty Ltd                                             |  | Australia (10)     
|Michael Page International (Deutschland) GmbH                                              |  | Germany (10)       
|Michael Page International (Hong Kong) Ltd                                                 |  | Hong Kong (10)     
|Michael Page International (Ireland) Limited                                               |  | Ireland (10)       
|Michael Page International (Nederland) B.V.                                                |  | Netherlands (10)   
|Michael Page International (New Zealand) Ltd                                               |  | New Zealand (10)   
|Michael Page EDP EURL                                                                      |  | France (10)        
|Page Formation EURL                                                                        |  | France (10)        
|Page Interim SA                                                                            |  | France (11)        
|Page Interim Siege Centre EURL (f/k/a Page Interim (Banking) EURL)                         |  | France (12)        
|Page Interim (EST) EURL                                                                    |  | France (12)        
|Page Interim (SUD) EURL                                                                    |  | France (12)        
|Page Interim (Quest) EURL                                                                  |  | France (12)        
|Page Interim Nord EURL (f/k/a Business Interim EURL)                                       |  | France (12)        
|Page Interim Assist/FVD EURL                                                               |  | France (12)        
|Page Interim EST Diderot EURL                                                              |  | France (12)        
|Page Interim Lille EURL                                                                    |  | France (12)        
|Compagnie Du Recrutor EURL                                                                 |  | France (13)        
|Societe Des Nouveaux Recruteurs EURL                                                       |  | France (13)        
|Michael Page Advertising EURL                                                              |  | France (13)        
|MP Services EURL                                                                           |  | France (13)        
|Les Recrutuers Reunis EURL                                                                 |  | France (13)        
|Michael Page Conseil Informatique EURL                                                     |  | France (13)        
|Les Recruteurs Specialises EURL                                                            |  | France (13)        
|Les Nouveaux Recruteurs EURL                                                               |  | France (13)        
|Michael Page Ingenieurs ET Techniciens EURL                                                |  | France (13)        
|Michael Page Rhone Alpes EURL                                                              |  | France (13)        
|Interim Services UK PLC (f/k/a Crone Corkill Group PLC)                                    |  | United Kingdom (14)
|Interim Technology Training Limited                                                        |  | United Kingdom (14)
|C.C. Agency Services Limited                                                               |  | United Kingdom (15)
|Crone Corkill Limited                                                                      |  | United Kingdom (15)
|Interim Technology Limited (f/k/a Westwood Young Limited)                                  |  | United Kingdom (15)
|Interim On-Premise (UK) Ltd                                                                |  | United Kingdom (15)
|Michael Page Partnership Ltd                                                               |  | United Kingdom (16)
|Interim Technology Maintain/SQM B.V. (f/k/a Maintain Software
Management B.V.)             |  | Netherlands (17)   
|Interim Technology Management Consulting B.V. (f/k/a Pontos Project ManageMens B.V.)       |  | Netherlands (17)   
|Interim Technology Recruitment B.V. (f/k/a Q&B Serving the Client B.V.)                    |  | Netherlands (17)   
|Interim Technology Enterprises B.V. (f/k/a Ouranos Enterprises to be B.V.)                 |  | Netherlands (17)   
|Interim Technology Emerging Technologies B.V. (f/k/a Kronos Software Engineering B.V.)     |  | Netherlands (17)   
|Interim Technology Legacy + B.V. (f/k/a Novos Joined IT Generations B.V.)                  |  | Netherlands (17)   
|Interim Technology Infrastructure Management B.V. (f/k/a Screenup Client Engineering B.V.) |  | Netherlands (17)   
|Applied Internet Consultancy Group B.V.                                                    |  | Netherlands (17)   
|Interim Technology Noord Nederland B.V. (f/k/a Novos Noord Nederland B.V.)                 |  | Netherlands (18)   
|Interim Technology Group Limited (f/k/a Computer Power Group Limited)                      |  | Australia (20)     
|Interim Technology Solutions Pty Ltd (f/k/a Computer Power Pty Ltd)                        |  | Australia (21)     

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|Interim Technology Associates Pty Ltd (f/k/a Computer People Pty Ltd)                    |  | Australia (21)     
|---------------------------------------------------------------------------------------- |  | -------------------
|Spherion Education Pty Ltd (f/k/a Interim Technology Education Pty Ltd)                  |  | Australia (21)     
|Equus People Pty Ltd                                                                     |  | Australia (21)     
|Emppay Pty Ltd                                                                           |  | Australia (21)     
|Parity People Pty Ltd                                                                    |  | Australia (21)     
|Edilina Pty Ltd                                                                          |  | Australia (21)     
|Interim Technology (S) Pte Ltd (f/k/a Computer Power Group (S) Pte Ltd)                  |  | Singapore (21)     
|Interim Technology Superannuation Nominees Pty Ltd                                       |  | Australia (21)     
|Interim HR Solutions Pty Ltd (f/k/a CP Resourcing Pty Ltd)                               |  | Australia (21)     
|Pec3.com Pty Ltd (f/k/a MTE Management Technology Education Pty Ltd)                     |  | Australia (22)     
|Interim Technology Education Pty Ltd (f/k/a Computer Power
Education Pty Ltd)            |  | New Zealand (22)   
|MTE Management Technology Education Pty Ltd                                              |  | New Zealand (22)   
|Interim Technology Associates Pty Ltd (f/k/a Parity People Pty Ltd)                      |  | New Zealand (23)   
|Interim Technology Limited (f/k/a CP International Limited)                              |  | Hong Kong (24)     
|Interim Technology Education Pty Ltd (f/k/a Computer Power Educational Services Limited) |  | Hong Kong (24)     
|Interim Technology Education (S) Pte Ltd (f/k/a DP Recruitment Services
(S) Pte Ltd)     |  | Singapore (24)     
|Interim Services Worldwide Holding B.V.                                                  |  | Netherlands (25)   
|Les Recruteurs Associes EURL                                                             |  | France (26)        
|Michael Page Assistantes Secretaires EURL                                                |  | France (26)        
|Michael Page Force De Vente EURL                                                         |  | France (26)        
|Atrium (AU-B) Pty Limited                                                                |  | Australia (27)     
|Norrell Licensing Company                                                                |  | Nevada (28)        
|Norrell Resources Corporation                                                            |  | Delaware (28)      
|Comtex Asset Management Company                                                          |  | Nevada (28)        
|ATR Asset Management Company                                                             |  | Nevada (28)        
|ANATEC Asset Management Company                                                          |  | Nevada (28)        
|Norrell International Ltd.                                                               |  | Nevada (28)        
|Comtex Information Systems, Inc.                                                         |  | Delaware (28)      
|NC Holding Corporation                                                                   |  | Georgia (28)       
|NorCross Teleservices Inc.                                                               |  | Delaware (28)      
|Norrell Acquisition Corp.                                                                |  | Delaware (28)      
|Norrell Asset Management Company                                                         |  | Nevada (28)        
|Norrell Temporary Services, Inc.                                                         |  | Georgia (28)       
|Spherion U.S. Inc. (f/k/a Interim U.S. Inc..)                                            |  | Florida (28)       
|Norrell Health Care, Inc.                                                                |  | Georgia (28)       
|JobOptions, Inc.                                                                         |  | Delaware (29)      
|HealthTask, L.P.                                                                         |  | Delaware (30)      
|Norrell Services, Ltd.                                                                   |  | Canada (31)        
|HCA  Home Care Services, Inc.                                                           |  | New York (32)      
|Norrell Health Care of New York, Inc.                                                    |  | New York (32)      
|Norrell (UK) Limited                                                                     |  | United Kingdom (33)
|FSS International Limited                                                                |  | United Kingdom (33)
|Financial Selection Services (London) Limited                                            |  | United Kingdom (34)
|Financial Selection Services (St. Albans) Limited                                        |  | United Kingdom (34)
|HealthTask Corporation                                                                   |  | Delaware (35)      
|LP Recrutement EURL                                                                      |  | France (36)        
|Michael Page Lille EURL                                                                  |  | France (36)        
|Michael Page International (Italia) SRL                                                  |  | Italy (37)         
|Page Interim Italia SpA                                                                  |  | Italy (37)         
|Spherion Atlantic Operations LLC                                                         |  | Delaware (38)      
|Spherion Pacific Operations LLC                                                          |  | Delaware (39)      

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|Spherion Holdings LLC                                                   |  | Delaware (39)
|----------------------------------------------------------------------- |  | -------------
|Michael Page International Brasil SC Ltda                               |  | Brazil (40)  
|Michael Page International Portugal Servicios Da Consultadoria Limitida |  | Portugal (40)

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*
Merged with and into Spherion U.S. Inc. as of January 2, 2001.

Notes to Subsidiaries of Spherion Corporation:

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