DREAMS, INC.

Exhibit 21

(Subsidiaries)



|                                                                 |  |             |  |  |  |                               
|---------------------------------------------------------------- |  | ----------- |  |  |  | ------------------------------
|Entity                                                           |  | Stateof Inc |  |  |  | State(s) Qualified            
|                                                                 |  |             | 
|Dreams, Inc.                                                     |  | CA          |  |  |  |                               
|d/b/a Stratamerica Corporation                                   |  |             |  |  |  | CA                            
|d/b/a Dreams of Utah, Inc.                                       |  |             |  |  |  | FL                            
|d/b/a Dreams                                                     |  | FL          |  |  |  |                               
|                                                                 |  |             | 
|Subsidiaries:                                                    |  |             |  |  |  |                               
|                                                                 |  |             | 
|1.      Dreams Franchise Corporation                             |  | CA          |  |  |  | UT, FL                        
|                                                                 |  |             | 
|Subsidiaries:                                                    |  |             |  |  |  |                               
|                                                                 |  |             | 
|a.      Dreams Entertainment, Inc. d/b/a Farley Art            |  | UT          |  |  |  |                               
|                                                                 |  |             | 
|b.      Dreams Products, Inc. d/b/a Mounted Memories           |  | UT          |  |  |  | CO, FL                        
|                                                                 |  |             | 
|2.      Dreams Retail Corporation d/b/a Field of Dreams        |  | FL          |  |  |  | AZ, CA, CO, CT, IL, NJ, NV, 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          |  |  |  |                               



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|                                                                               |  |    |  |  |  |   
|------------------------------------------------------------------------------ |  | -- |  |  |  | --
|Subsidiaries:                                                                  |  |    |  |  |  |   
|                                                                               |  |    | 
|a.      The Sports Collectibles & Auction Company, Inc.                        |  | FL |  |  |  |   
|                                                                               |  |    | 
|4.      Dreams Unique, Inc.                                                    |  | FL |  |  |  | NV
|                                                                               |  |    | 
|5.      BKJ Consulting Corp. d/b/a Fantastic Memorabilia d/b/a Schwartz Sports |  | IL |  |  |  |