**Exhibit      21.1**

**Subsidiaries      of Burlington Coat Factory Warehouse Corporation**

|                                                                                                               |         |                                                                                              |
|--------------------------------------------------------------------------------------------------------------------|--------------|---------------------------------------------------------------------------------------------------|
| **Exact                  Name of Subsidiaries of Registrant as Specified in their                  Charter**  |    | **State                or Other Jurisdiction of****Incorporation                or Organization** |
| Burlington                Coat Factory of Alabama, LLC                                                             |    | Alabama                                                                                           |
| Burlington                Coat Factory Realty of Huntsville LLC                                                    |    | Alabama                                                                                           |
| Burlington                Coat Factory Warehouse of Anchorage, Inc.                                                |    | Alaska                                                                                            |
| Burlington                Coat Factory of Arizona, LLC                                                             |    | Arizona                                                                                           |
| Burlington                Coat Factory Realty of Desert Sky, Inc.                                                  |    | Arizona                                                                                           |
| Burlington                Coat Factory Realty of Mesa, Inc.                                                        |    | Arizona                                                                                           |
| Burlington                Coat Factory of Arkansas, LLC                                                            |    | Arkansas                                                                                          |
| Baby                Depot of California, LLC                                                                       |    | California                                                                                        |
| Burlington                Coat Factory of California, LLC                                                          |    | California                                                                                        |
| Burlington                Coat Factory Realty of Dublin, Inc.                                                      |    | California                                                                                        |
| Burlington                Coat Factory Realty of Florin, Inc.                                                      |    | California                                                                                        |
| Burlington                Coat Factory Realty of Ventura, Inc.                                                     |    | California                                                                                        |
| Burlington                Coat Factory Warehouse of San Bernadino, LLC                                             |    | California                                                                                        |
| MJM                Designer Shoes of California, LLC                                                               |    | California                                                                                        |
| Burlington                Coat Factory of Colorado, LLC                                                            |    | Colorado                                                                                          |
| Burlington                Coat Factory of Connecticut, LLC                                                         |    | Connecticut                                                                                       |
| Burlington                Coat Realty of East Windsor, Inc.                                                        |    | Connecticut                                                                                       |
| Cohoes                Fashions of Connecticut, LLC                                                                 |    | Connecticut                                                                                       |
| Burlington                Coat Factory of Delaware, LLC                                                            |    | Delaware                                                                                          |
| Burlington                Coat Factory of Texas, Inc.                                                              |    | Delaware                                                                                          |
| Burlington                Coat Factory of Texas, L.P.                                                              |    | Delaware                                                                                          |
| Burlington                Coat Factory Purchasing, Inc.                                                            |    | Delaware                                                                                          |
| Burlington                Coat Factory Realty Corp.                                                                |    | Delaware                                                                                          |
| C.F.I.C.                Corporation                                                                                |    | Delaware                                                                                          |
| C.F.B.,                Inc.                                                                                        |    | Delaware                                                                                          |
| C.L.B.,                Inc.                                                                                        |    | Delaware                                                                                          |
| MJM                Designer Shoes of Delaware, LLC                                                                 |    | Delaware                                                                                          |
| Bee                Ridge Plaza, LLC                                                                                |    | Florida                                                                                           |
| Burlington                Coat Factory of Florida, LLC                                                             |    | Florida                                                                                           |
| Burlington                Coat Factory Realty of Coral Springs, Inc.                                               |    | Florida                                                                                           |
| Burlington                Coat Factory Realty of Orlando, Inc.                                                     |    | Florida                                                                                           |
| Burlington                Coat Factory Realty of Sarasota, Inc.                                                    |    | Florida                                                                                           |
| Burlington                Coat Factory Realty of University Square, Inc.                                           |    | Florida                                                                                           |
| Burlington                Coat Factory Realty of West Colonial, Inc.                                               |    | Florida                                                                                           |
| K&T                Acquisition Corp.                                                                           |    | Florida                                                                                           |
| MJM                Designer Shoes of Florida, LLC                                                                  |    | Florida                                                                                           |
| Burlington                Coat Factory of Georgia, LLC                                                             |    | Georgia                                                                                           |
| Burlington                Coat Factory Realty of Morrow, Inc.                                                      |    | Georgia                                                                                           |
| Burlington                Coat Factory Warehouse of Atlanta, Inc.                                                  |    | Georgia                                                                                           |
| Burlington                Coat Factory of Hawaii, LLC                                                              |         | Hawaii                                                                                            |
| Burlington                Coat Factory of Idaho, LLC                                                               |    | Idaho                                                                                             |
| Burlington                Coat Factory of Illinois, LLC                                                            |    | Illinois                                                                                          |
| Burlington                Coat Factory Realty of Bloomingdale, Inc.                                                |    | Illinois                                                                                          |
| Burlington                Coat Factory Realty of River Oaks, Inc.                                                  |    | Illinois                                                                                          |
| Burlington                Coat Factory Warehouse of East St. Louis, Inc.                                           |    | Illinois                                                                                          |
| Burlington                Coat Realty of Gurnee, Inc.                                                              |    | Illinois                                                                                          |
| Burlington                Coat Factory of Indiana, LLC                                                             |    | Indiana                                                                                           |
| Burlington                Coat Factory Realty of Greenwood, Inc.                                                   |    | Indiana                                                                                           |

----

**Subsidiaries      of Burlington Coat Factory Warehouse Corporation**

|                                                                                                               |         |                                                                                              |
|--------------------------------------------------------------------------------------------------------------------|--------------|---------------------------------------------------------------------------------------------------|
| **Exact                  Name of Subsidiaries of Registrant as Specified in their                  Charter**  |    | **State                or Other Jurisdiction of****Incorporation                or Organization** |
| Burlington                Coat Factory of Iowa, LLC                                                                |    | Iowa                                                                                              |
| Burlington                Coat Factory of Kansas, LLC                                                              |    | Kansas                                                                                            |
| Burlington                Coat Factory of Kentucky, Inc.                                                           |    | Kentucky                                                                                          |
| Burlington                Coat Factory of Louisiana, LLC                                                           |    | Louisiana                                                                                         |
| Burlington                Coat Factory of Maine, LLC                                                               |    | Maine                                                                                             |
| Burlington                Coat Factory of Maryland, LLC                                                            |    | Maryland                                                                                          |
| Burlington                Coat Factory of Massachusetts, LLC                                                       |    | Massachusetts                                                                                     |
| Burlington                Coat Factory Realty of North Attleboro, Inc.                                             |    | Massachusetts                                                                                     |
| Cohoes                Fashions of Massachusetts, LLC                                                               |    | Massachusetts                                                                                     |
| Burlington                Coat Factory of Michigan, LLC                                                            |    | Michigan                                                                                          |
| Burlington                Coat Factory Warehouse of Detroit, Inc.                                                  |    | Michigan                                                                                          |
| Burlington                Coat Factory Warehouse of Grand Rapids, Inc.                                             |    | Michigan                                                                                          |
| Burlington                Coat Factory Warehouse of Redford, Inc.                                                  |    | Michigan                                                                                          |
| Burlington                Coat Factory of Minnesota, LLC                                                           |    | Minnesota                                                                                         |
| Burlington                Coat Factory of Missouri, LLC                                                            |    | Missouri                                                                                          |
| Burlington                Coat Factory Realty of Des Peres, Inc.                                                   |    | Missouri                                                                                          |
| Burlington                Coat Factory of Montana, LLC                                                             |         | Montana                                                                                           |
| Burlington                Coat Factory of Nebraska, Inc.                                                           |    | Nebraska                                                                                          |
| Burlington                Coat Factory of Nevada, LLC                                                              |    | Nevada                                                                                            |
| Burlington                Coat Realty of Las Vegas, Inc.                                                           |    | Nevada                                                                                            |
| Burlington                Coat Factory of New Hampshire, LLC                                                       |    | New                Hampshire                                                                      |
| Burlington                Coat Factory Direct Corporation                                                          |    | New                Jersey                                                                         |
| Burlington                Coat Factory of New Jersey, LLC                                                          |    | New                Jersey                                                                         |
| Burlington                Coat Factory Realty of Edgewater Park, Inc.                                              |    | New                Jersey                                                                         |
| Burlington                Coat Factory realty of Paramus, Inc.                                                     |    | New                Jersey                                                                         |
| Burlington                Coat Factory Realty of Pinebrook, Inc.                                                   |    | New                Jersey                                                                         |
| Burlington                Coat Factory Warehouse of Edgewater Park Urban Renewal                Corp.              |    | New                Jersey                                                                         |
| Burlington                Coat Factory Warehouse of New Jersey, Inc.                                               |    | New                Jersey                                                                         |
| Cohoes                Fashions of New Jersey, LLC                                                                  |    | New                Jersey                                                                         |
| MJM                Designer Shoes of Moorestown, Inc.                                                              |    | New                Jersey                                                                         |
| MJM                Designer Shoes of New Jersey, LLC                                                               |    | New                Jersey                                                                         |
| Super                Baby Depot of Moorestown, Inc.                                                                |    | New                Jersey                                                                         |
| Burlington                Coat Factory of New Mexico, LLC                                                          |    | New                Mexico                                                                         |
| Burlington                Coat Factory of New York, LLC                                                            |    | New                York                                                                           |
| Burlington                Coat Factory Realty of Yonkers, Inc.                                                     |    | New                York                                                                           |
| Cohoes                Fashions of New York, LLC                                                                    |    | New                York                                                                           |
| Cohoes                of Fayetteville, Inc.                                                                        |    | New                York                                                                           |
| Georgetown                Fashions Inc.                                                                            |    | New                York                                                                           |
| LC                Acquisition Corp.                                                                                |    | New                York                                                                           |
| MJM                Designer Shoes of New York, LLC                                                                 |    | New                York                                                                           |
| Monroe                G. Milstein, Inc.                                                                            |    | New                York                                                                           |
| Burlington                Coat Factory of North Carolina, LLC                                                      |    | North                Carolina                                                                     |
| Burlington                Coat Factory of North Dakota, LLC                                                        |    | North                Dakota                                                                       |
| Burlington                Coat Factory of Ohio, LLC                                                                |    | Ohio                                                                                              |
| Burlington                Coat Factory Warehouse of Cleveland, Inc.                                                |    | Ohio                                                                                              |
| Burlington                Coat Factory of Oklahoma, LLC                                                            |    | Oklahoma                                                                                          |
| Burlington                Coat Factory Realty of Tulsa, Inc.                                                       |    | Oklahoma                                                                                          |
| Burlington                Coat Factory of Oregon, LLC                                                              |    | Oregon                                                                                            |
| Burlington                Coat Factory of Pennsylvania, LLC                                                        |    | Pennsylvania                                                                                      |

----

**Subsidiaries      of Burlington Coat Factory Warehouse Corporation**

|                                                                                                               |         |                                                                                              |
|--------------------------------------------------------------------------------------------------------------------|--------------|---------------------------------------------------------------------------------------------------|
| **Exact                  Name of Subsidiaries of Registrant as Specified in their                  Charter**  |    | **State                or Other Jurisdiction of****Incorporation                or Organization** |
| Burlington                Coat Factory Realty of Langhorne, Inc.                                                   |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Realty of West Mifflin, Inc.                                                |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Realty of Whitehall, Inc.                                                   |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Warehouse Inc.                                                              |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Warehouse of Bristol, LLC                                                   |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Warehouse of Cheltenham, Inc.                                               |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Warehouse of Langhorne, Inc.                                                |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Warehouse of Montgomeryville, Inc.                                          |    | Pennsylvania                                                                                      |
| Burlington                Factory Warehouse of Reading, Inc.                                                       |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory Warehouse of Wilkes-Barre, Inc.                                             |    | Pennsylvania                                                                                      |
| MJM                Designer Shoes of Pennsylvania, LLC                                                             |    | Pennsylvania                                                                                      |
| Burlington                Coat Factory of Puerto Rico, LLC                                                         |         | Puerto                Rico                                                                        |
| Burlington                Coat Factory of Rhode Island, LLC                                                        |    | Rhode                Island                                                                       |
| Cohoes                Fashions of Cranston, Inc.                                                                   |    | Rhode                Island                                                                       |
| Burlington                Coat Factory of South Carolina, LLC                                                      |    | South                Carolina                                                                     |
| Burlington                Coat Factory Warehouse of Charleston, Inc.                                               |    | South                Carolina                                                                     |
| Burlington                Coat Factory of South Dakota, LLC                                                        |         | South                Dakota                                                                       |
| Burlington                Coat Factory Realty of Memphis, Inc.                                                     |    | Tennessee                                                                                         |
| Burlington                Coat Factory Warehouse of Hickory Commons, Inc.                                          |    | Tennessee                                                                                         |
| Burlington                Coat Factory Warehouse of Memphis, Inc.                                                  |    | Tennessee                                                                                         |
| Burlington                Coat Factory Warehouse of Shelby, Inc.                                                   |    | Tennessee                                                                                         |
| Burlington                Coat Factory Realty of Bellaire, Inc.                                                    |    | Texas                                                                                             |
| Burlington                Coat Factory Realty of El Paso, Inc.                                                     |    | Texas                                                                                             |
| Burlington                Coat Factory Realty of Westmoreland, Inc.                                                |    | Texas                                                                                             |
| Burlington                Coat Factory Warehouse of Baytown, Inc.                                                  |    | Texas                                                                                             |
| Burlington                Coat Realty of Houston, Inc.                                                             |    | Texas                                                                                             |
| Burlington                Coat Realty of Plano, Inc.                                                               |    | Texas                                                                                             |
| MJM                Designer Shoes of Texas, Inc.                                                                   |    | Texas                                                                                             |
| Burlington                Coat Factory of Utah, LLC                                                                |    | Utah                                                                                              |
| Burlington                Coat Factory of Vermont, LLC                                                             |         | Vermont                                                                                           |
| Burlington                Coat Factory of Virginia, LLC                                                            |    | Virginia                                                                                          |
| Burlington                Coat Factory of Pocono Crossing, LLC                                                     |    | Virginia                                                                                          |
| Burlington                Coat Factory Realty of Coliseum, Inc.                                                    |    | Virginia                                                                                          |
| Burlington                Coat Factory Realty of Fairfax, Inc.                                                     |    | Virginia                                                                                          |
| Burlington                Coat Factory Warehouse of Coliseum, Inc.                                                 |    | Virginia                                                                                          |
| Burlington                Coat Realty of Potomac, Inc.                                                             |    | Virginia                                                                                          |
| Burlington                Coat Factory of Washington, LLC                                                          |    | Washington                                                                                        |
| Burlington                Coat Factory Realty of Franklin, Inc.                                                    |    | Washington                                                                                        |
| Burlington                Coat Factory of West Virginia, LLC                                                       |    | West                Virginia                                                                      |
| Burlington                Coat Factory of Wisconsin, LLC                                                           |    | Wisconsin                                                                                         |
| Burlington                Coat Factory of Wyoming, LLC                                                             |         | Wyoming                                                                                           |

----