Exhibit 21

As of August 4, 2003

|Name                              |                                        | State of Incorporation |          | Doing Business As                  
|--------------------------------- | -------------------------------------- | ---------------------- | -------- | -----------------------------------
|Gart Bros. Sporting Goods Company |                                        | Colorado               |          | Gart Sports, Oshman's and Sportmart
|                                  | Sportmart, Inc.                        |                        | Delaware |                                    
|Oshman's Sporting Goods, Inc.     |                                        | Delaware               |          | Oshman's                           
|                                  | Oshman Sporting Goods Co., Hawaii      |                        | Texas    |                                    
|                                  | Oshman Sporting Goods Co., Georgia     |                        | Texas    |                                    
|                                  | Oshman Sporting Goods Co., New York    |                        | Texas    |                                    
|                                  | Oshman Sporting Goods Co., Oklahoma    |                        | Texas    |                                    
|                                  | Oshman Sporting Goods Co., Tennessee   |                        | Texas    |                                    
|                                  | Oshman Sporting Goods Co., Louisiana   |                        | Texas    |                                    
|                                  | Oshman Sporting Goods Co., New Jersey  |                        | Texas    |                                    
|                                  | Oshman's Sporting Goods, Inc.Services |                        | Delaware |                                    
|TSA Stores, Inc.                  |                                        | Delaware               |          | The Sports Authority               
|                                  | The Sports Authority Florida, Inc.     |                        | Florida  |                                    
|                                  | The Sports Authority Michigan, Inc.    |                        | Michigan |                                    
|                                  | Authority International, Inc.          |                        | Delaware |                                    

As of January 1, 2004

|Name             |                                     | State of Incorporation |          | Doing Business As                                        
|---------------- | ----------------------------------- | ---------------------- | -------- | ---------------------------------------------------------
|TSA Stores, Inc. |                                     | Delaware               |          | The Sports Authority, Gart Sports, Oshman's and Sportmart
|                 | The Sports Authority Michigan, Inc. |                        | Michigan |                                                          
|                 | TSA Corporate Services, Inc.        |                        | Colorado |                                                          
|                 | TSA Gift Card, Inc.                 |                        | Virginia |                                                          

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