DREAMS, INC.

Exhibit 21

(Subsidiaries)



|                                      |  |             |  |                               
|------------------------------------- |  | ----------- |  | ------------------------------
|Entity                                |  | Stateof Inc |  | State(s) Qualified            
|                                      |  |            
|Dreams, Inc.                          |  | UT          |  |                               
|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.    |  | UT          |  |                               
|d/b/a Farley Art                    |  |             |  |                               
|                                      |  |            
|b.      Dreams Products, Inc.         |  | UT          |  | CO, FL                        
|d/b/a Mounted Memories              |  |             |  |                               
|                                      |  |            
|2.      Dreams Retail Corporation     |  | FL          |  | AZ, CA, CO, CT, IL, NJ, NV, VA
|d/b/a Field of Dreams               |  |             |  |                               
|                                      |  |            
|Subsidiaries:                         |  |             |  |                               
|                                      |  |            
|a.      Dreams Paramus, LLC           |  | FL          |  |                               
|                                      |  |            
|b.      Dreams / Pro Sports, Inc.     |  | FL          |  |                               
|d/b/a Pro Sports Memorabilia        |  |             |  |                               
|                                      |  |            
|c.      Fansedge Incorporated         |  | DE          |  | IL, WA                        
|d/b/a ProSports Memorabilia         |  |             |  |                               
|                                      |  |            
|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       |  | FL          |  |                               
|& Auction Company, Inc.               |  |             |  |