Exhibit 21

DREAMS, INC.

(Subsidiaries)



|                                                                 |  |              |  |                               
|---------------------------------------------------------------- |  | ------------ |  | ------------------------------
|Entity                                                           |  | State of Inc |  | State(s) Qualified            
|Dreams, Inc.                                                     |  | UT           |  | CA, FL                        
|                                                                 |  |             
|Subsidiaries:                                                    |  |              |  |                               
|                                                                 |  |             
|1.      Dreams Franchise Corporation                             |  | CA           |  | UT, FL                        
|                                                                 |  |             
|Subsidiaries:                                                    |  |              |  |                               
|                                                                 |  |             
|a.      Dreams Entertainment, Inc.                               |  | UT           |  |                               
|d/b/a Farley Art                                               |  |              |  |                               
|b.      Dreams Products, Inc.                                    |  | UT           |  | CO, FL                        
|d/b/a Mounted Memories                                         |  |              |  |                               
|                                                                 |  |             
|2.      Dreams Retail Corporation d/b/a Field of Dreams        |  | FL           |  | AZ, CA, CO, CT, IL, MI, NJ, VA
|                                                                 |  |             
|Subsidiaries:                                                    |  |              |  |                               
|                                                                 |  |             
|a.      Dreams Paramus, LLC                                      |  | FL           |  |                               
|                                                                 |  |             
|b.      Dreams / Pro Sports, Inc. d/b/a Pro Sports Memorabilia |  | FL           |  |                               
|                                                                 |  |             
|c.      Fansedge Incorporated d/b/a ProSports Memorabilia      |  | DE           |  | IL, WA                        
|                                                                 |  |             
|d.      RIOFOD, L.P. (73%)                                       |  | NV           |  |                               
|                                                                 |  |             
|e.      CAEFOD, L.P. (63.5%)                                     |  | NV           |  |                               
|                                                                 |  |             
|f.       SWFOD, L.P. (60%)                                       |  | NV           |  |                               
|                                                                 |  |             
|g.      StarsLive 365, LLC                                       |  | NV           |  |                               
|                                                                 |  |             
|Subsidiaries:                                                    |  |              |  |                               
|                                                                 |  |             
|i.       365 Las Vegas, L.P. (76.25%)                            |  | NV           |  |                               
|                                                                 |  |             
|Subsidiaries:                                                    |  |              |  |                               
|                                                                 |  |             
|(a)    RIOFOD, L.P. (21%)                                        |  | NV           |  |                               
|                                                                 |  |             
|(b)    CAEFOD, L.P. (30%)                                        |  | NV           |  |                               
|                                                                 |  |             
|(c)    SWFOD, L.P. (40%)                                         |  | NV           |  |                               
|                                                                 |  |             
|3.      The Greene Organization, Inc                             |  | FL           |  |                               
|                                                                 |  |             
|Subsidiaries:                                                    |  |              |  |                               
|                                                                 |  |             
|a.      The Sports Collectibles& Auction Company, Inc.           |  | FL           |  |                               
|                                                                 |  |             
|4.      Dreams Unique, Inc                                       |  | FL           |  |