**Exhibit
      21**








**SUBSIDIARIES
      OF**


**THE
      READER’S DIGEST ASSOCIATION, INC.**








**Argentina**


Reader’s
      Digest Argentina, SRL





**Australia**


The
      Reader’s Digest Association Pty. Limited


Reader’s
      Digest (Australia) Pty. Ltd.





**Austria**


Verlag
      Das Beste Ges.m.b.H.





**Belgium**


Reader’s
      Digest N.V.-S.A.


Reader’s
      Digest World Services, S.A.





**Brazil**


Reader’s
      Digest Brasil Ltda.





**Bulgaria**


Reader’s
      Digest EOOD





**Canada**


The
      Reader’s Digest Association (Canada) Ltd.


Reader’s
      Digest Magazine Limited


3634116
      Canada Inc.


Quality
      Service Programs, Inc.


EFundraising.com
      Corporation Incorporated/Corporation eFundraising.com Incorporee





**China**
 Guangdong
        Pegasus Marketing Information & Service Co. Ltd.
 Reader’s
        Digest (Guangzhou) Direct Mail Service Co. Ltd.
 Shanghai
        Ying Cui Advertising


**Czech
      Republic**


Reader’s
      Digest Vyber s.r.o.




**Finland**


Oy
      Valitut Palat - Reader’s Digest Ab





**France**


Selection
      du Reader’s Digest S.A.


Selection
      du Reader’s Digest Assurances SARL





**Germany**


Verlag
      Das Beste GmbH


Optimail/Direcktwerbeservice
      GmbH


Pegasus
      Medien Produktions- und Vertriebsgesellschaft.mbH


Reader’s
      Digest Deutschland Holding GmbH


-1-


**Greece**


Reader’s
      Digest Hellas Publications Company Limited





**Hong
      Kong**


Reader’s
      Digest Asia, Ltd.


Reader’s
      Digest Association Far East Limited


Asian
      Qualiproducts Services, Limited


Reader’s
      Digest (China) Direct Marketing Services Co., Ltd.


Reader’s
      Digest (East Asia) Limited


Reader’s
      Digest Global Advertising Ltd.


R.D.
      Properties, Ltd.





**Hungary**


Reader’s
      Digest Kiado KFT





**India**


Reader’s
      Digest Book and Home Entertainment (India) Private Limited







**Italy**


Libri
      e
      piu, Srl





**Japan**


The
      Reader’s Digest Ltd.





**Kazakhstan**


LLC
      "Publisher Reader's Digest





**Malaysia**


Reader’s
      Digest (Malaysia) Sdn. Bhd




**Mexico**


Caribe
      Condor S.A. de C.V.


Corporativo
      Reader’s Digest Mexico S. de R.L. de CV


Grupo
      Editorial Reader’s Digest, S. de R.L. de C.V.


Reader’s
      Digest Mexico, S.A. de C.V.





**Netherlands**


Reader’s
      Digest European Shared Services B.V.


Uitgeversmaatschappij
      The Reader’s Digest N.V.


Distrimedia
      Services B.V.





**Norway**


Det
      Beste
      A/S





**Philippines**


Reader’s
      Digest (Philippines) Inc.





**Poland**


Reader’s
      Digest Przeglad Sp.z o.o.





**Portugal**


Seleccoes
      do Reader’s Digest (Portugal) S.A.


Euroseleccoes
      - Publicacoes E Artigos Promocionais, Lda.





**Romania**


Editura
      Reader’s Digest SRL





**Russia**


Publishing
      House Reader’s Digest, JSC


LLC
      Digest Direct





**Singapore**
 Reader's
        Digest Asia Pte. Ltd.




**Slovak
      Republic**


Reader’s
      Digest Vyber Slovensko, s.r.o.





**Spain**


Reader’s
      Digest Selecciones S.A.


Sociedad
      Difusion Cultural, S.L.





**Sweden**


Reader’s
      Digest Aktiebolag





**Switzerland**


Das
      Beste
      aus Reader’s Digest AG/Selection du Reader’s Digest SA/Selzione dal
      Reader’s


Digest
      SA





**Thailand**


Reader’s
      Digest (Thailand) Limited





**Turkey**


Reader’s
      Digest Secilmis Yayincilik Dagitim Pazarlama Ticaret Limited
      Sirketi


(Reader’s
      Digest Selected Publishing Distribution Trade Ltd Company)





**Ukraine**


LLC
      Direct Digest


LLC
      Publisher Reader’s Digest





**United
      Kingdom**


Reader’s
      Digest Children’s Publishing Limited


Reader’s
      Digest Europe Limited


The
      Reader’s Digest Association Limited


Reader’s
      Digest Holdings Limited


Fundraising
      For You Limited


Money
      Magazine Limited


RD
      Publications Limited


Reader’s
      Digest Central & Eastern Europe Limited


Reader’s
      Digest European Systems


Reader’s
      Digest Financial Services Limited


-2-





**United
      States***


Allrecipes.com,
      Inc.


Ardee
      Music Publishing, Inc.


Books
      Are
      Fun, Ltd.


Christmas
      Angel Productions, Inc.


Pegasus
      Asia Investments Inc.


Pegasus
      Finance Corp.


Pegasus
      Investment, Inc.


Pegasus
      Sales, Inc.


Pleasantville
      Music Publishing, Inc.


QSP,
      Inc.


Family
      Reading Program Corp.


QSP
      Distribution Services, LLC


QSP
      Products and Programs, LLC


QSP
      Sales, LLC.


QSP
      Services, LLC


QSP
      Ventures, LLC


Reader’s
      Digest Sub Eight, Inc.


Reiman
      Media Group, Inc.


Taste
      of
      Home Productions, Inc.


Taste
      of
      Home Media Group, Inc.


World
      Wide Country Tours, Inc.


VideOvation,
      Inc.


R.D.
      Manufacturing Corporation


RD
      Publications, Inc.


Home
      Service Publications, Inc.


RD
      Large
      Edition, Inc.


RD
      Trade
      Shows, Inc.


RD
      Walking, Inc.


Retirement
      Living Publishing Company, Inc.


Travel
      Publications, Inc.


RD
      Member
      Services Inc.


Reader’s
      Digest Children’s Publishing, Inc.


Reader’s
      Digest Consumer Services, Inc.


RD
      Magazine Value Partners, Inc.


Reader’s
      Digest Entertainment, Inc.


Reader’s
      Digest Financial Services, Inc.


Taste
      of
      Home Entertaining, Inc.Reader’s Digest Latinoamerica, S.A.


WAPLA,
      LLC


Reader’s
      Digest Sales and Services, Inc.


Reader’s
      Digest Sub Nine, Inc.


Reader’s
      Digest Young Families, Inc.


SMDDMS,
      Inc.


The
      Reader’s Digest Association (Russia) Incorporated


W.A.
      Publications, LLC




*All
      are
      Delaware corporations except Allrecipes.com, Inc. which is a Washington
      corporation and Books Are Fun, Ltd., which is an Iowa corporation.