##### 



EXHIBIT 21 SUBSIDIARIES OF THE COMPANY Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentBowater Mersey Paper Company Limited
    
    Nova Scotia
    
    
    49
    %BRLLC Holdings, Inc.
    
    Delaware
    
    
    100
    %Cable One, Inc.
    
    Delaware
    
    
    100
    %Capitol Fiber, Inc.
    
    Maryland
    
    
    80
    %The Daily Herald Company
    
    Washington
    
    
    100
    %El Tiempo Latino LLC
    
    Delaware
    
    
    100
    %Express Publications Company, LCC
    
    Delaware
    
    
    100
    %Greater Washington Publishing, Inc.
    
    Delaware
    
    
    100
    %Kaplan, Inc.
    
    Delaware
    
    
    100
    %Accountancy & Business College Holdings
Limited
    
    Ireland
    
    
    100
    %(a)Accountancy & Business College (Ireland)
Limited
    
    Ireland
    
    
    100
    %Accountancy & Business College (Software)
Limited
    
    Ireland
    
    
    100
    %(b)DBS Training Limited
    
    Ireland
    
    
    100
    %DBS Recruitment Limited
    
    Ireland
    
    
    100
    %LSB College Limited
    
    Ireland
    
    
    100
    %Buccleuch Estates Limited
    
    Ireland
    
    
    100
    %Newhall Printing Co. Limited
    
    Ireland
    
    
    100
    %The Dublin Business College Limited
    
    Ireland
    
    
    100
    %The Dublin Business School Limited
    
    Ireland
    
    
    100
    %American Educational Resources, Inc.
    
    Massachusetts
    
    
    100
    %Coxcourt Limited
    
    Ireland
    
    
    100
    %DP Group, Inc.
    
    Delaware
    
    
    100
    %DF Institute, Inc.
    
    Illinois
    
    
    100
    %Anthony Schools Corporation
    
    California
    
    
    100
    %




---



##### 



SUBSIDIARIES OF THE COMPANY (Continued) Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentLeonards Training Programs, Inc.
    
    Texas
    
    
    100
    %Prosource Educational Services, Inc.
    
    Minnesota
    
    
    100
    %Dearborn Financial Publishing, Inc.
    
    Illinois
    
    
    100
    %Kaplan (Canada) Ltd.
    
    Ontario
    
    
    100
    %Kaplan Educational Services de Mexico,
S. de R.L. de C.V.
    
    Mexico
    
    
    99
    %Kaplan Higher Education Corporation
    
    Delaware
    
    
    100
    %Andon Colleges, Inc.
    
    California
    
    
    100
    %DEST Education Corporation
    
    California
    
    
    100
    %California Academy of Merchandising,
Art & Design, Inc.
    
    Delaware
    
    
    100
    %CHI Acquisition Corp.
    
    Delaware
    
    
    100
    %Computer Hardware Service Company,
Inc.
    
    Pennsylvania
    
    
    100
    %Denver Acquisition Corp.
    
    Delaware
    
    
    100
    %Educational Ventures (Texas), Inc.
    
    Delaware
    
    
    100
    %Texas Educational Ventures, LLP
    
    Texas
    
    
    1
    %(c)HBC Acquisition Corp.
    
    Delaware
    
    
    100
    %Heritage-KHEC, Inc.
    
    Nevada
    
    
    100
    %ICM Acquisition Corp.
    
    Delaware
    
    
    100
    %Iowa College Acquisition Corp.
    
    Delaware
    
    
    100
    %KHEC-Florida, Inc.
    
    Florida
    
    
    100
    %KHEC-Maine, Inc.
    
    Maine
    
    
    100
    %Andover College
    
    Maine
    
    
    100
    %MTSX Acquisition Corp.
    
    Delaware
    
    
    100
    %Maric Learning Systems
    
    California
    
    
    100
    %New Hamsphire Acquisition Corp.
    
    Delaware
    
    
    100
    %
 2




---



##### 



SUBSIDIARIES OF THE COMPANY (Continued) Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentHesser, Inc.
    
    New Hampshire
    
    
    100
    %OIOPT Acquisition Corp.
    
    Delaware
    
    
    100
    %Palo Vista College of Nursing &
Allied Health Sciences, Inc.
    
    California
    
    
    100
    %Quest Ventures, LLC
    
    Delaware
    
    
    100
    %Texas Educational Ventures, LLP
    
    Texas
    
    
    99
    %(d)RETS Acquisition Corp.
    
    Massachusetts
    
    
    100
    %SACMD Acquisition Corp.
    
    Delaware
    
    
    100
    %Sawyer-KHEC, Inc.
    
    Indiana
    
    
    100
    %Sawyer College, Inc.
    
    Indiana
    
    
    100
    %Scottsdale Educational Center for
Allied Health Careers, Incorporated
    
    Arizona
    
    
    100
    %Tesst-Kap, LLC
    
    Delaware
    
    
    100
    %Thompson Education, LLC
    
    Delaware
    
    
    100
    %Kaplan International, Inc.
    
    Delaware
    
    
    100
    %Kaplan IT, Inc.
    
    Georgia
    
    
    100
    %Kaplan Mexico Holdings, LLC
    
    Delaware
    
    
    100
    %Kaplan Educational Services de Mexico,
S. de R.L. de C.V.
    
    Mexico
    
    
    1
    %Kaplan (PR) Inc.
    
    Puerto Rico
    
    
    100
    %
 3




---



##### 



SUBSIDIARIES OF THE COMPANY (Continued) Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentKaplan Test Prep International, Inc.
    
    California
    
    
    100
    %Kaplan U.K. Limited
    
    England & Wales
    
    
    100
    %Kaplan International Colleges U.K.
Limited
    
    England & Wales
    
    
    100
    %Kaplan NT Limited
    
    England & Wales
    
    
    100
    %FTC Holdings Limited
    
    England & Wales
    
    
    100
    %The Financial Training Company
Limited
    
    England & Wales
    
    
    100
    %Accountancy & Financial
Publishing Limited
    
    England & Wales
    
    
    50
    %Accountancy & Management Training
Limited
    
    England & Wales
    
    
    100
    %Accountancy Tuition Centre
(Eastern) Limited
    
    England & Wales
    
    
    100
    %Accountancy Tutors Limited
    
    England & Wales
    
    
    100
    %AT Foulks Lynch Limited
    
    England & Wales
    
    
    100
    %ATC (North West) Limited
    
    England & Wales
    
    
    100
    %Business Training for
Accountants Limited
    
    England & Wales
    
    
    100
    %Financial Training (City Courses)
Ltd.
    
    England & Wales
    
    
    100
    %Financial Training Company
(Mauritius) Limited
    
    Mauritius
    
    
    50
    %The Financial Training (Shanghai)
Co., Ltd.
    
    China (PR)
    
    
    100
    %The Financial Training Company
(Singapore) Pte Limited
    
    Singapore
    
    
    100
    %Portman College Limited
    
    England & Wales
    
    
    100
    %Score! Learning, Inc.
    
    Delaware
    
    
    95.85
    %eScore.com, Inc.
    
    Delaware
    
    
    100
    %
 4




---



##### 



SUBSIDIARIES OF THE COMPANY (Continued) Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentScore! Educational Centers, Inc.
    
    California
    
    
    100
    %Los Angeles Times-Washington Post News Service, Inc.
    
    D.C.
    
    
    50
    %Newsprint, Inc.
    
    Virginia
    
    
    100
    %Newsweek, Inc.
    
    New York
    
    
    100
    %Newsweek Budget Travel, Inc.
    
    Delaware
    
    
    100
    %Newsweek Productions, Inc.
    
    Delaware
    
    
    100
    %Newsweek Services, Inc.
    
    Delaware
    
    
    100
    %Newsweek Services (Canada), Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Media, Inc.
    
    Maryland
    
    
    100
    %Post-Newsweek Stations, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, Florida, Inc.
    
    Florida
    
    
    100
    %Post-Newsweek Stations, Houston GP, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, Houston, LP
    
    Delaware
    
    
    1
    %(c)Post-Newsweek Stations, Houston Holdings
(Limited), Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, Houston, LP
    
    Delaware
    
    
    99
    %(d)Post-Newsweek Stations, Michigan, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, Orlando, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, San Antonio GP, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, San Antonio, LP
    
    Delaware
    
    
    1
    %(c)Post-Newsweek Stations, San Antonio Holdings
(Limited), Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, San Antonio, LP
    
    Delaware
    
    
    99
    %(d)Robinson Terminal Warehouse Corporation
    
    Delaware
    
    
    100
    %Washingtonpost.Newsweek Interactive Company, LLC
    
    Delaware
    
    
    100
    %WP Company LLC
    
    Delaware
    
    
    100
    %
 5




---



##### 



SUBSIDIARIES OF THE COMPANY (Continued)    (a)
    Coxcourt Limited also owns voting stock in Accountancy & Business College Holdings
Limited. The combined stock ownership of Kaplan, Inc. and Coxcourt Limited in Accounting &
Business College Holdings Limited is 100%.(b)
    Kaplan, Inc. also owns voting stock in Accountancy & Business College (Software)
Limited. The combined stock ownership of Accountancy & Business College Holdings Limited
and Kaplan, Inc. in Accountancy & Business College (Software) Limited is 100%.(c)
    General partnership interest.(d)
    Limited partnership interest. As permitted by Item 601(b)(21) of Regulation S-K, the foregoing list omits certain
subsidiaries which, if considered in the aggregate as a single subsidiary, would not constitute a
significant subsidiary as that term is defined in Rule
1-02(w) of Regulation S-X. 6