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 Products, Inc.                   |  |             | UT |  |                    | CO, FL                    
|d/b/a Mounted Memories                   |  |             |    |  |                    |                           
|                                           |  |            
|2. Dreams Retail Corporation               |  |             | FL |  |                    | CO, CT, IL, NJ, NV, OK, TX
|d/b/a Field of Dreams, d/b/a FansEdge  |  |             |    |  |                    |                           
|                                           |  |            
|Subsidiaries:                              |  |             |    |  |                    |                           
|                                           |  |            
|a. Dreams / Pro Sports, Inc.               |  |             | FL |  |                    |                           
|d/b/a Pro Sports Memorabilia             |  |             |    |  |                    |                           
|                                           |  |            
|b. Fansedge Incorporated                   |  |             | DE |  |                    | IL, WA                    
|d/b/a ProSports Memorabilia              |  |             |    |  |                    |                           
|                                           |  |            
|c. RIOFOD, L.P. (73%)                      |  |             | NV |  |                    |                           
|                                           |  |            
|d. CAEFOD, L.P. (63.5%)                    |  |             | NV |  |                    |                           
|                                           |  |            
|e. SWFOD, L.P. (60%)                       |  |             | NV |  |                    |                           
|                                           |  |            
|f. 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.                    |  |             |    |  |                    |                           
|                                           |  |            
|4. The Comet Clothing Company, LLC (51.0%) |  |             | MN |  |                    |                           
|                                           |  |            
|5. Dreams Apparel Manufacturing, Inc.      |  |             | FL |  |                    |