----

| **Kenneth                  Cole Productions, Inc.**           |                                           |
|---------------------------------------------------------------|------------------------------------------------|
| **Affiliate                  Group Members**                  |                                           |
| **Subsidiaries                  at: 12/31/2006**              | **Location                  of incorporation** |
| **Cole                  57th. St., LLC**                      | **Delaware**                                   |
| **Cole                  Amsterdam, B.V.**                     | **Amsterdam**                                  |
| **Cole                  Amsterdam, Inc.**                     | **Delaware**                                   |
| **Cole                  Broadway, Inc.**                      | **New                  York**                  |
| **Cole                  Clinton, Inc.**                       | **Connecticut**                                |
| **Cole                  Dawsonville, Inc.**                   | **Delaware**                                   |
| **Cole                  Fashion Valley, Inc.**                | **Delaware**                                   |
| **Cole                  Forum, Inc.**                         | **Delaware**                                   |
| **Cole                  Garden State, Inc.**                  | **Delaware**                                   |
| **Cole                  Georgetown, Inc.**                    | **District                  of Columbia**      |
| **Cole                  Grand Central, Inc.**                 | **Delaware**                                   |
| **Cole                  Grant, Inc.**                         | **Delaware**                                   |
| **Cole                  Las Vegas, Inc.**                     | **Delaware**                                   |
| **Cole                  Michigan Avenue, Inc.**               | **Delaware**                                   |
| **Cole                  New Orleans, Inc.**                   | **Delaware**                                   |
| **Cole                  Pike, Inc.**                          | **Delaware**                                   |
| **Cole                  Reading Outlet, Inc.**                | **Pennsylvania**                               |
| **Cole                  SFC, LLC**                            | **Delaware**                                   |
| **Cole                  Short Hills, Inc.**                   | **New                  Jersey**                |
| **Cole                  South Beach, Inc.**                   | **Florida**                                    |
| **Cole                  Tyson, Inc.**                         | **Virginia**                                   |
| **Cole                  Waikele, Inc.**                       | **New                  York**                  |
| **K.C.P.L.,                  Inc.**                           | **Delaware**                                   |
| **KCP                  Beneficiary Services, LLC**            | **Delaware**                                   |
| **KCP                  Consulting (Dongguan), Co. Ltd.**      | **PRC**                                        |
| **KCP                  Trust, LLC**                           | **Delaware**                                   |
| **Kenneth                  Cole Asia, Inc.**                  | **Delaware**                                   |
| **Kenneth                  Cole Canada, Inc.**                | **Canada**                                     |
| **Kenneth                  Cole Catalog, Inc.**               | **Virginia**                                   |
| **Kenneth                  Cole Productions, (LIC), Inc.**    | **Bahamas**                                    |
| **Kenneth                  Cole Productions, Inc.**           | **New                  York**                  |
| **Kenneth                  Cole Productions, LP**             | **Delaware**                                   |
| **Kenneth                  Cole Services (NY), Inc.**         | **Delaware**                                   |
| **Kenneth                  Cole Services, Inc.**              | **Delaware**                                   |
| **Kenneth                  Cole Trading, Inc.**               | **Delaware**                                   |
| **Kenneth                  Cole, Inc.**                       | **New                  Jersey**                |
| **Kenneth                  Productions, Inc.**                | **Delaware**                                   |
| **Kenth,                  Ltd.**                              | **Hong                  Kong**                 |
| **Riviera                  Holding, LLC**                     | **Delaware**                                   |
| **South                  Side, LLC**                          | **Delaware**                                   |
| **Kenneth                  Cole International Services, LLC** | **Delaware**                                   |