|                                                                                   |         |                                                                  |
|----------------------------------------------------------------------------------------|--------------|-----------------------------------------------------------------------|
| Exact      Name of Subsidiaries of Registrant as Specified in their      Charter  |    | State      or Other Jurisdiction ofIncorporation      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 Bernardino, 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 Realty Corp.                                              |    | Delaware                                                              |
| C.F.I.C.      Corporation                                                              |    | 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                                                               |

----

|                                                                                   |         |                                                                  |
|----------------------------------------------------------------------------------------|--------------|-----------------------------------------------------------------------|
| Exact      Name of Subsidiaries of Registrant as Specified in their      Charter  |    | State      or Other Jurisdiction ofIncorporation      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                                                          |

----

|                                                                                   |         |                                                                  |
|----------------------------------------------------------------------------------------|--------------|-----------------------------------------------------------------------|
| Exact      Name of Subsidiaries of Registrant as Specified in their      Charter  |    | State      or Other Jurisdiction ofIncorporation      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                                                               |
| BCF      Cards, Inc.                                                                   |         | Virginia                                                              |
| 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                                                               |

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