Exhibit 21

SUBSIDIARIES OF SPHERION CORPORATION

Following is a list of the direct and indirect subsidiaries of Spherion Corporation 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                                                                               |  | Delaware      
|------------------------------------------------------------------------------------------------------------ |  | --------------
|Spherion Real Estate Solutions Inc.                                                                          |  | Florida       
|Spherion (Europe) Inc.                                                                                       |  | Delaware      
|Spherion Technology (UK) Limited                                                                             |  | United Kingdom
|Rich Field Agency, Inc.                                                                                      |  | Florida       
|Saratoga Institute, Inc.                                                                                     |  | California    
|Spectrum Insurance Company Ltd.                                                                              |  | Cayman Islands
|Spherion Assessment Inc.                                                                                     |  | North Carolina
|Norrell Corporation                                                                                          |  | Delaware      
|Atrium (U.S.-B) Inc.                                                                                         |  | Delaware      
|Atrium (U.S.-B) LLC                                                                                          |  | Delaware      
|Spherion Holdings Ltd.                                                                                       |  | Cayman Islands
|Spherion Atlantic Enterprises LLC *                                                                          |  | Delaware      
|Spherion Pacific Enterprises LLC *                                                                           |  | Delaware      
|Spherion (Europe) Staffing Limited                                                                           |  | United Kingdom
|Spherion (ACT) Pty Ltd                                                                                       |  | Australia     
|Atrium (NL-A) Inc.                                                                                           |  | Florida       
|Spherion Limited                                                                                             |  | Ireland       
|Spherion, Ltd                                                                                                |  | United Kingdom
|Spherion Recruitment Group B.V. (f/k/a Interim Personnel B.V.)                                               |  | Netherlands   
|Spherion Flex Support B.V. (f/k/a Interim Flexsupport B.V.)                                                  |  | Netherlands   
|Spherion Netherlands B.V. (f/k/a Interim Registratie B.V.)                                                   |  | Netherlands   
|Spherion Technology Group B.V. (f/k/a Interim Technology B.V.)                                               |  | Netherlands   
|Plusbox Limited                                                                                              |  | United Kingdom
|Spherion Australia Pty Ltd (f/k/a Interim Services Australia Pty Limited)                                    |  | Australia     
|Spherion UK PLC (f/k/a Interim Services UK PLC)                                                              |  | United Kingdom
|Spherion Education Limited (f/k/a Interim Technology Training Limited)                                       |  | United Kingdom
|C.C. Agency Services Limited                                                                                 |  | United Kingdom
|Crone Corkill Limited                                                                                        |  | United Kingdom
|Spherion Technology Infrastructure Solutions Limited (f/k/a Interim Technology Limited)                      |  | United Kingdom
|Spherion On-Premise (UK) Limited (f/k/a Interim On-Premise (UK) Ltd)                                         |  | United Kingdom
|Spherion Technology Group IQM B.V. (f/k/a Interim Technology Maintain/SQM B.V.)                              |  | Netherlands   
|Spherion Technology Group Business Solutions B.V. (f/k/a Interim Technology Management Consulting B.V.)      |  | Netherlands   
|Spherion Technology Group Groupware Consulting B.V. (f/k/a Interim Technology Group Groupware Consulting BV) |  | Netherlands   

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|Spherion Technology Group Development Solutions B.V. (f/k/a Interim Technology Legacy + B.V.)                     |  | Netherlands   
|----------------------------------------------------------------------------------------------------------------- |  | --------------
|Spherion Technology Group Infrastructure Solutions B.V. (f/k/a Interim Technology Infrastructure Management B.V.) |  | Netherlands   
|Applied Internet Consultancy Group B.V.                                                                           |  | Netherlands   
|Spherion Group Limited (f/k/a Interim Technology Group Limited)                                                   |  | Australia     
|Spherion Technology Solutions Pty Ltd (f/k/a Interim Technology Solutions Pty Ltd)                                |  | Australia     
|Spherion Recruitment Solutions Pty Ltd (f/k/a Interim Technology Associates Pty Ltd)                              |  | Australia     
|Spherion Education Pty Ltd (f/k/a Interim Technology Education Pty Ltd)                                           |  | Australia     
|Equus People Pty Ltd                                                                                              |  | Australia     
|Emppay Pty Ltd (as of February 4, 2002, known as Spherion Payroll Pty Ltd)                                        |  | Australia     
|Parity People Pty Ltd                                                                                             |  | Australia     
|Edilina Pty. Ltd.                                                                                                 |  | Australia     
|Spherion (S) Pte Ltd (f/k/a Interim Technology (S) Pte Ltd)                                                       |  | Singapore     
|Spherion Outsourcing Solutions Pty Ltd (f/k/a Interim HR Solutions Pty Ltd)                                       |  | Australia     
|Spherion Pty Ltd (f/k/a Frances Bay Computer Corporation)                                                         |  | Australia     
|Pec3.com. Pty Ltd (f/k/a MTE Management Technology Education Pty Ltd)                                             |  | Australia     
|Spherion Education Pty Ltd (f/k/a Interim Technology Education Pty Ltd)                                           |  | New Zealand   
|MTE Management Technology Education Pty Ltd                                                                       |  | New Zealand   
|Spherion Recruitment Solutions Pty Ltd (f/k/a Interim Technology Associates Pty Ltd)                              |  | New Zealand   
|Spherion Limited (f/k/a Interim Technology Limited)                                                               |  | Hong Kong     
|Spherion Education Limited (f/k/a Interim Technology Education Pty Ltd)                                           |  | Hong Kong     
|Spherion Education (S) Pte Ltd (f/k/a Interim Technology Education (S) Pte Ltd)                                   |  | Singapore     
|Spherion Worldwide Holding B.V. (f/k/a Interim Services Worldwide Holding B.V.)                                   |  | Netherlands   
|Atrium (AU-B) Pty Limited                                                                                         |  | Australia     
|Norrell Resources Corporation                                                                                     |  | Delaware      
|Norrell International Ltd.                                                                                        |  | Nevada        
|Comtex Information Systems, Inc.                                                                                  |  | Delaware      
|NorCross Teleservices Inc.                                                                                        |  | Delaware      
|Norrell Temporary Services, Inc.                                                                                  |  | Georgia       
|Spherion U.S. Inc. (f/k/a Interim U.S. Inc.)                                                                      |  | Florida       
|Norrell Health Care, Inc.                                                                                         |  | Georgia       
|Norrell Services, Ltd.                                                                                            |  | Canada        
|JobOptions, Inc.                                                                                                  |  | Delaware      
|HCAHome Care Services, Inc.                                                                                      |  | New York      
|Norrell Health Care of New York, Inc.                                                                             |  | New York      
|Spherion (UK) Holdings Limited (f/k/a Norrell (UK) Limited)                                                       |  | United Kingdom
|FSS International Limited                                                                                         |  | United Kingdom
|Spherion Atlantic Operations LLC **                                                                               |  | Delaware      
|Spherion Pacific Operations LLC **                                                                                |  | Delaware      
|Spherion Holdings LLC                                                                                             |  | Delaware      
|Enthusian Corp. (dissolved February 11, 2002)                                                                     |  | Delaware      



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