Exhibit 21

DREAMS, INC.

(Subsidiaries)



|                                                                |  |             |  |                               
|--------------------------------------------------------------- |  | ----------- |  | ------------------------------
|Entity                                                          |  | Stateof Inc |  | State(s) Oualified            
|                                                                |  |            
|Dreams, Inc.                                                    |  | UT          |  | 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 Corporationd/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 Incorporatedd/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          |  |                               



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|                                                                             |  |    |  |   
|---------------------------------------------------------------------------- |  | -- |  | --
|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 |  | NV
|                                                                             |  |   
|5.      BKJ Consulting Corp.d/b/a Fantastic Memorabiliad/b/a Schwartz Sports |  | IL |  |