LEE SARA CORP - SLE Annual Report (10-K) EXHIBIT 21

The following is an excerpt from a 10-K SEC Filing, filed by LEE SARA CORP on 9/3/2004.

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Exhibit 21

Sara Lee Corporation

Following is a list of active subsidiaries of the registrant. Subsidiaries that are inactive or exist solely to protect business names but do not conduct business have been omitted. The omitted subsidiaries, considered in the aggregate, do not constitute a significant subsidiary.

UNITED STATES SUBSIDIARIES

Name Jurisdiction

SARA LEE DIRECT, LLC Colorado

ARP I LLC Delaware

BALI FOUNDATIONS, INC. Delaware

BRYAN FOODS, INC. Delaware

CARIBESOCK, INC. Delaware

CARIBETEX, INC. Delaware

CEIBENA DEL, INC. Delaware

COURTAULDS TEXTILES AMERICA INC. Delaware

COURTAULDS TEXTILES U.S., INC. Delaware

DFP TECHNICAL, INDUSTRIAL, COMMERCIAL ENERGY INC. Delaware

EARTHGRAINS BAKING COMPANIES, INC. Delaware

EARTHGRAINS INTERNATIONAL HOLDINGS, INC. Delaware

EGBERT LLC Delaware

EGR INTERNATIONAL, INC. Delaware

EGR RESOURCES, INC. Delaware

EGR TEXAS GENERAL PARTNER, LLC Delaware

FAC NORTH AMERICA, LLC Delaware

HANES DOMINICAN DEL, INC. Delaware

HANES MENSWEAR, INC. Delaware

HANES PUERTO RICO, INC. Delaware

INTERNATIONAL AFFILIATES & INVESTMENT INC. Delaware

METZ HOLDINGS, INC. Delaware

NUTRI-METICS INTERNATIONAL, L.L.C. Delaware

PLAYTEX DORADO CORPORATION Delaware

PLAYTEX MARKETING CORPORATION Delaware

SARA LEE - KIWI HOLDINGS, INC. Delaware

SARA LEE BAKERY GROUP, INC. Delaware

SARA LEE CHAMPION EUROPE, INC. Delaware

SARA LEE COFFEE LLC Delaware

SARA LEE DISTRIBUTION, INC. Delaware

SARA LEE EQUITY II , LLC Delaware

SARA LEE EQUITY, L.L.C. Delaware

SARA LEE FOODS, INC. Delaware

SARA LEE FRANCE, L.L.C. Delaware

SARA LEE FRENCH FUNDING COMPANY L.L.C Delaware

SARA LEE FRENCH INVESTMENT COMPANY, L.L.C. Delaware

SARA LEE FRESH, INC. Delaware

SARA LEE GLOBAL FINANCE, L.L.C. Delaware

SARA LEE INTERNATIONAL CORPORATION Delaware

SARA LEE INTERNATIONAL FINANCE CORPORATION Delaware

Sara Lee Corporation Exhibit 21

SARA LEE INTERNATIONAL FUNDING COMPANY L.L.C. Delaware

SARA LEE INTERNATIONAL INVESTMENT, L.L.C. Delaware

SARA LEE INVESTMENTS, INC. Delaware

SARA LEE JAPAN LTD a/k/a SARA LEE JAPAN KK CORPORATION Delaware

SARA LEE MEXICAN INVESTMENTS, L.L.C. Delaware

SARA LEE U.K. DEPOSITOR L.L.C. Delaware

SARA LEE U.K. LEASING, L.L.C. Delaware

SARA LEE/DE US LLC Delaware

SARAMAR, L.L.C. Delaware

SASL HOLDCO L.L.C. Delaware

SEAMLESS TEXTILES, INC. Delaware

SL SOURCING, LLC Delaware

SLC TB ACQUISITION, L.L.C. Delaware

SLKP ADMINISTRATIVE SERVICES COMPANY, INC. Delaware

SLKP SALES, INC. Delaware

SOUTHERN FAMILY FOODS, L.L.C. Delaware

UPCR, INC. Delaware

UPEL, INC. Delaware

WS REAL ESTATE, LLC Delaware

METZ BAKING COMPANY Iowa

DJW INCORPORATED Kentucky

SARA LEE BUSINESS SERVICE CENTER, L.L.C. Maryland

QUIKAVA, INC. Massachusetts

SLC LEASING (NEVADA) - II, INC. Nevada

J.E. MORGAN KNITTING MILLS, INC. Pennsylvania

EARTHGRAINS REFRIGERATED DOUGH PRODUCTS, L.P. Texas

SLC LEASING (WYOMING), INC. Wyoming

INTERNATIONAL SUBSIDIARIES AOSTE ARGENTINA Argentina

HOUSE OF FULLER ARGENTINA S.A. Argentina

INDUMENTARIA ANDINA SOCIEDAD ANONIMA Argentina

NUVO ARGENTINA, S.A. Argentina

SARA LEE ARGENTINA S.A. Argentina

COSMETIC MANUFACTURERS PTY. LTD. Australia

NUTRIMETICS INTERNATIONAL (AUSTRALIA) PTY LTD Australia

SARA LEE APPAREL (AUSTRALASIA) PTY. LTD. Australia

SARA LEE BAKERY (AUSTRALIA) PTY. LTD. Australia

SARA LEE COFFEE & TEA (AUSTRALIA) PTY LTD. Australia

Sara Lee Corporation Exhibit 21

SARA LEE FOOD HOLDINGS PTY. LTD. Australia

SARA LEE GROUP (AUSTRALIA) PTY. LTD. Australia

SARA LEE HOLDINGS (AUSTRALIA) PTY.LTD. Australia

SARA LEE HOUSEHOLD & BODY CARE (AUSTRALIA) PTY LTD. Australia

SL/DE AUSTRALIA PTY. LTD. Australia

SL/DE HOLDINGS (AUSTRALIA) PTY. LTD. Australia

DOUWE EGBERTS KAFFEE SYSTEME VERTIEB GMBH Austria

EDOO GESMBH Austria

NUR DIE GESMBH Austria

SANTORA KAFFEE GMBH Austria

SARA LEE AUSTRIA GMBH Austria

SARA LEE HOUSEHOLD AND BODY CARE OSTERREICH GMBH Austria

AOSTE BELGIQUE B.V. Belgium

BELGIAN NUR DIE TEXTILE COMPANY S.A. Belgium

BI BELGIUM B.V.B.A. Belgium

DOUWE EGBERTS COFFEE SYSTEMS N.V. Belgium

DOUWE EGBERTS N.V. Belgium

IMPERIAL COORDINATION CENTER BVBA Belgium

IMPERIAL HOLDING N.V. Belgium

IMPERIAL MEAT PRODUCTS N.V. Belgium

INTRADAL PRODUKTIE BELGIUM NV Belgium

JACQMOTTE N.V. Belgium

PIERRE YVES FASHION B.V.B.A. Belgium

SARA LEE HOUSEHOLD AND BODY CARE BELGIUM N.V. Belgium

SARA LEE INTIMATES BELUX SA Belgium

SARA LEE KNIT PRODUCTS EUROPE B.V.B.A. Belgium

SARA LEE/DE IMMO N.V. Belgium

ZWARTE KAT B.V.B.A. Belgium

CONOPLEX INSURANCE COMPANY LTD. Bermuda

NUAGE COSMETICS (BOTSWANA) LTD. Botswana

SARA LEE BRASIL LIMITADA Brazil

SARA LEE CAFES DO BRASIL LTDA. Brazil

SARA LEE VENDA DIRETA DO BRASIL LTDA. Brazil

NUTRI-METICS (B) SDN. BHD. Brunei Darussalam

CANADELLE HOLDING CORPORATION LIMITED Canada

CANADELLE LIMITED PARTNERSHIP Canada

NUTRI-METICS INTERNATIONAL (CANADA) INC. Canada

SARA LEE COFFEE & TEA LTD. Canada

SARA LEE HOLDING CORPORATION LIMITED Canada

SARA LEE OF CANADA LIMITED PARTNERSHIP Canada

SARA LEE OF CANADA NS ULC Canada

TANA CANADA, INC. Canada

Sara Lee Corporation Exhibit 21

CAYSOCK, INC. Cayman Islands

CAYTEX, INC. Cayman Islands

CAYWEAR, INC. Cayman Islands

CHOLOMA, INC. Cayman Islands

CONFECCIONES EL PEDREGAL, INC. Cayman Islands

CONFECCIONES LA CALETA Cayman Islands

HANES CARIBE, INC. Cayman Islands

HANES DOMINICAN, INC. Cayman Islands

PTX (D.R.) INC. Cayman Islands

SLIA DOMINICANA, INC. Cayman Islands

FUJIAN SARA LEE CONSUMER PRODUCTS CO. LTD. China

KIWI BRANDS TIANJIN CO. LTD. China

NUTRI-METICS INTERNATIONAL (GUANGZHOU) LTD. China

SARA LEE COLUMBIA S.A. Columbia

CARTEX MANUFACTURERA, S.A. Costa Rica

INDUSTRIAS TEXTILERA DEL ESTE, S.A. (ITE) Costa Rica

MANUFACTURERA DE CARTAGO S.R.L. Costa Rica

SARA LEE DE COSTA RICA, S.A. Costa Rica

SERVICIOS DE SOPORTE INTMATE APPAREL S.R.L. Costa Rica

SLKP COMPANIA DE SERVICIOS ADMINISTRATIVOS S.A. Costa Rica

SARA LEE/DE (CYPRUS) LTD. Cyprus

SARA LEE/DE INVESTMENTS (CYPRUS) LTD. Cyprus

BALIRNY DOUWE EGBERTS A.S. Czech Republic

SARA LEE APPAREL CESKA REPUBLICA, S.R.O. Czech Republic

A/S BLUMOLLER Denmark

MERRILD KAFFE A/S Denmark

SARA LEE INTIMATES SCANDINAVIA A/S Denmark

SARA LEE/DE NORDIC FINANCE K/S Denmark

SARA LEE/DE SCANDIC FINANCE K/S Denmark

SOCKS DOMINICANA, S.A. Dominican Republic

CONFECCIONES EL PEDREGAL, S.A. DE C.V. El Salvador

CONFECCIONES JIBOA SOCIEDAD ANONIMA DE CAPITAL VARIABLE El Salvador

CONFECCIONES LA HERRADURA, S.A. DE C.V. El Salvador

HANES DE EL SALVADOR S.A. DE C.V. El Salvador

JASPER SALVADOR, S.A. DE C.V. El Salvador

MANUFACTURERA COMALAPA, S.A. DE C.V. El Salvador

SLBA COMPANIA DE SERVICIOS, S.A. DE C.V. El Salvador

TEXLEE EL SALVADOR S.A. DE C.V. El Salvador

3DK LIMITED England

ACTONBARN LIMITED England

APD CHEMICALS LIMITED England

Sara Lee Corporation Exhibit 21

ARABELLA POLLEN LIMITED England

ARIS ISOTONER UK LIMITED England

BAIRNS-WEAR LIMITED England

BELLRISE FASHIONS LIMITED England

CLAREMONT GARMENTS (HOLDINGS) LIMITED England

CLAREMONT GARMENTS (MIDLANDS) LIMITED England

CLAREMONT GARMENTS (SOUTH) LIMITED England

CLAREMONT GARMENTS LIMITED England

COLUMBUS SWIMWEAR LIMITED England

COURTAULDS C.P.G. (HOLDINGS) LIMITED England

COURTAULDS CLOTHING BRANDS LIMITED England

COURTAULDS CLOTHING LIMITED England

COURTAULDS D.I.Y. LIMITED England

COURTAULDS DISTRIBUTORS LIMITED England

COURTAULDS HOME FURNISHINGS LIMITED England

COURTAULDS INTIMATE APPAREL LIMITED England

COURTAULDS PRINTERS LIMITED England

COURTAULDS TEXTILES (HOLDINGS) LIMITED England

COURTAULDS TEXTILES (OVERSEAS) LIMITED England

COURTAULDS TEXTILES INVESTMENTS LIMITED England

COURTAULDS TEXTILES LIMITED England

COURTAULDS TEXTILES RETAIL LIMITED England

DOUWE EGBERTS COFFEE SYSTEMS LIMITED England

DOUWE EGBERTS UK LIMITED England

GOSSARD (HOLDINGS) LIMITED England

GOSSARD LIMITED England

INTER FOOD SERVICE LIMITED England

J & J FASHIONS INTERNATIONAL LIMITED England

KAYSER BONDOR LIMITED England

KIWI (EA) LIMITED England

KIWI HOLDINGS England

MACANIE (LONDON) LIMITED England

MAGELLAN INDUSTRIES LIMITED England

MAGELLAN MANAGEMENT LIMITED England

MERIDIAN LIMITED England

NEW WAY PACKAGED PRODUCTS LIMITED England

NUTRI-METICS INTERNATIONAL (UK) LIMITED England

ROGER SCOTT LIMITED England

SARA LEE (UK INVESTMENTS) LIMITED England

SARA LEE ACQUISITION LIMITED England

SARA LEE HOUSEHOLD & BODY CARE UK LIMITED England

SARA LEE INTIMATES UK LIMITED England

SARA LEE INVESTMENTS England

SARA LEE UK HOLDINGS LIMITED England

SARA LEE UK PENSION TRUSTEE LIMITED England

SARA LEE/DE HOLDINGS LIMITED England

SARA LEE/DE INTERNATIONAL FINANCE England

SARA LEE/DE INTERNATIONAL INVESTMENTS England

SILKVENTURE LIMITED England

TAYLOR MERRYMADE LIMITED England

Sara Lee Corporation Exhibit 21

TEMANA INTERNATIONAL LIMITED England

THE LONG EATON FABRIC COMPANY (HOLDINGS) LIMITED England

THE LONG EATON FABRIC COMPANY LIMITED England

WILKINSON & RIDDELL (HOLDINGS) LIMITED England

ZAMBESI FINANCE England

SARA LEE PERSONAL PRODUCTS (FIJI) LIMITED Fiji

ABC INDUSTRIE S.A. France

ANCILAR SARL France

AOSTE EXPORT SNC France

AOSTE FOOD SERVICE SA France

AOSTE HOLDING SNC France

AOSTE LIBRE SERVICE SNC France

AOSTE MANAGEMENT S.A. France

AOSTE SNC France

AOSTE TRAITEUR SNC France

C.T. COMPAGNIE France

C.T. DIFFUSION SNC France

C.T. PARTICIPATIONS S.A.S. France

CALIXTE PRODUCTEUR SNC France

COCHONOU SNC France

COURTAULDS TEXTILES HOLDING S.A.S. France

DEF FINANCE S.N.C. France

DEF HOLDING S.N.C. France

DIM FINANCE S.A.S. France

DIM S.A. France

DOUWE EGBERTS COFFEE SYSTEMS FRANCE S.N.C. France

DOUWE EGBERTS FRANCE S.N.C. France

ET.G.Y. S.A. France

EURO GOURMET, S.A.R.L. France

EURO RAULET, S.A.S. France

EURODOUGH, S.A.S. France

EUROROL, S.A.S. France

EUROVITA, S.A.S. France

FI 2002 S.A.S. France

GIE G-SEC France

GOSSARD S.A.S. France

GROUPE IMPERIAL FRANCE SARL France

HERMINE S.A.S. France

JUSTIN BRIDOU SNC France

KIWI HOLDINGS S.N.C. France

NUTRIMETICS FRANCE S.N.C. France

NUTRI-METICS HOLDING FRANCE S.N.C. France

PHILIPPE MATIGNON FRANCE S.A. France

PLAYTEX FRANCE S.A.S France

PLAYTEX INVESTMENTS EUROPE S.A. France

SAGEPAR S.A.R.L. France

SALAISONS DU DOUESYS S.A. France

SARA LEE BRANDED APPAREL S.A. France

Sara Lee Corporation Exhibit 21

SARA LEE CHARCUTERIE, S.A. France

SARA LEE EUROPE DIRECT MARKETING S.A. France

SARA LEE FRANCE FINANCE S.A.S. France

SARA LEE FRANCE S.N.C. France

SARA LEE HOUSEHOLD AND BODY CARE FRANCE S.N.C. France

SARA LEE SOUTHERN EUROPE FRANCE S.A. France

SARA LEE/DE FINANCE SEP France

SDP RUNGIS S.A. France

SEC, SNC France

SOCIETE DES BOYAUX DE BELLEY SAS France

SOCIETE DES SALAISONS DE BALANOD SNC France

TRADI CHARCUTERIE S.A. France

TRADI FRANCE S.A. France

AOSTE SB GMBH Germany

COFFENCO INTERNATIONAL GMBH Germany

CONTENTA GMBH & CO. KG Germany

DEFACTO DEUTSCHLAND GMBH Germany

DOUWE EGBERTS COFFEE AND TEA CONSUMER PRODUCTS GMBH Germany

FAIRWIND GMBH Germany

LOVABLE DESIGN GMBH Germany

NUR DIE TEXTILVERTRIEB GMBH Germany

SARA LEE BRANDED APPAREL GMBH Germany

SARA LEE DEUTSCHLAND GMBH Germany

SARA LEE FOODS GERMANY GMBH Germany

SARA LEE GERMANY GMBH Germany

SARA LEE HOUSEHOLD & BODY CARE DEUTSCHLAND Germany

SARA LEE PRINTABLES GMBH Germany

SARA LEE PRIVATE LABEL GMBH Germany

SARA LEE/DE HOLDING GMBH Germany

STROZZI VERMOGENSVERWALTUNG GMBH Germany

TRICOTBEST GMBH Germany

VSE VEIWALTUNGS GMBH Germany

NUTRI-METICS INTERNATIONAL (GREECE) A.E. Greece

SARA LEE BRANDED APPAREL HELLAS S.A. Greece

SARA LEE COFFEE AND TEA HELLAS S.A. Greece

SARA LEE HELLAS A.E. Greece

SARA LEE HOLDINGS HELLAS S.A. Greece

HANES DE CENTROAMERICA S.A. Guatemala

CEIBA INDUSTRIAL S. DE R.L. Honduras

HANES CHOLOMA S. DE R.L. Honduras

HANES DE HONDURAS S. DE R.L. DE C.V. Honduras

INDUSTRIAS EL PORVENIR S. DE R.L. Honduras

J.E. MORGAN DE HONDURAS, S.A. Honduras

JASPER HONDURAS, S.A. Honduras

JOGBRA HONDURAS S.A. Honduras

MANUFACTURERA CEIBENA, S.A. DE R.L. Honduras

Sara Lee Corporation Exhibit 21

MANUFACTURERA SAN PEDRO SULA, S. DE R.L., (L.L.C.) Honduras

SARA LEE INTIMATES, S. DE R.L. Honduras

SL SOCKS DE HONDURAS S. DE R.L. Honduras

THE HARWOOD HONDURAS COMPANIES, S. DE R.L. DE C.V. Honduras

SARA LEE HONG KONG LTD. Hong Kong

SARA LEE SOURCING ASIA LIMITED Hong Kong

SARA LEE APPAREL HUNGARIA KFT. Hungary

SARA LEE HUNGARY KAVE ES TEA KERESKEDELMI KFT. Hungary

SARA LEE KAVE ES TEA ELELMIEZER FELDOLGOZO, CSOMAGOLO, KERESKEDELMI RT Hungary

GODREJ SARA LEE LTD. India

SARA LEE APPAREL INDIA PRIVATE LIMITED India

SARA LEE HOUSEHOLD AND BODY CARE INDIA PVT. LTD. India

P.T. PREMIER VENTURES INDONESIA Indonesia

P.T. SARA LEE BODY CARE INDONESIA TBK Indonesia

P.T. SARA LEE HOUSEHOLD INDONESIA Indonesia

P.T. SARA LEE INDONESIA Indonesia

P.T. SARA LEE TRADING INDONESIA Indonesia

P.T. SURIA YOZANI INDONESIA Indonesia

SARA LEE (IRELAND) LIMITED Ireland

LINNYSHAW INSURANCE LIMITED Isle Of Man

S.N. FIBERS LTD. Israel

AL PONTE PROSCIUTTI S.R.L. Italy

EURODOUGH ITALIA SRL Italy

FONTANE DEL DUCA S.R.L. Italy

SARA LEE BRANDED APPAREL ITALIA SPA Italy

SARA LEE FINANCE ITALY S.P.A. Italy

SARA LEE HOUSEHOLD AND BODY CARE ITALY S.P.A. Italy

SOLUZIONI WIN WIN SPA Italy

KIWI CARIBBEAN LTD. Jamaica

NATURCARE JAPAN LTD. Japan

SARA LEE JAPAN LTD Japan

KIWI (EAST AFRICA) LIMITED Kenya

SARA LEE HOUSEHOLD AND BODY CARE KENYA LTD. Kenya

SWISSGARDE (KENYA) LTD. Kenya

DECS GLOBAL NETWORK KOREA LTD. Korea, Republic of

SARA LEE BALTIC, S.I.A. Latvia

Sara Lee Corporation Exhibit 21

AGEPAL SARL Luxembourg

SARA LEE COFFEE LUXEMBOURG S.A.R.L. Luxembourg

SARA LEE FINANCE LUXEMBOURG SARL Luxembourg

SARA LEE HOUSEHOLD AND BODY CARE (MALAWI) LTD. Malawi

HOMESAFE PRODUCTS (M) SDN. BHD. Malaysia

KIWI MANUFACTURING SDN. BHD. Malaysia

NUTRI-METICS WORLDWIDE (MALAYSIA) SDN. BHD. Malaysia

SARA LEE MALAYSIA SDN. BHD. Malaysia

SARA LEE SOUTH EAST ASIA SDN BHD Malaysia

2476230 MALTA LIMITED Malta

UNDERWEAR LIMITED Malta

SARA LEE MAURITIUS HOLDING PTE LTD. Mauritius

ALLENDE INTERNACIONAL, S.A, DE C.V. Mexico

BAL-MEX, S. DE R.L. DE C.V. Mexico

BARRERA, SIQUEIROS, Y TORRES LANDA, S.C. Mexico

CHAMPION PRODUCTS, S. DE R.L. DE C.V. Mexico

CONFECCIONES DE MONCLOVA, S.A. DE C.V. Mexico

CONFECCIONES DE NUEVA ROSITA, S.A. DE C.V. Mexico

CONGELACION Y CONSERVACION DE ALIMENTOS, S. DE R.L. DE C.V. Mexico

DECS GLOBAL NETWORK MEXICANA, S.A. DE C.V. Mexico

DECS INTERNATIONAL MEXICO, S.A. DE C.V. Mexico

FULLER COSMETICS, S.A. DE C.V. Mexico

HOUSE OF FULLER HOLDINGS, S. DE R.L. DE C.V. Mexico

HOUSE OF FULLER, S. DE R.L. DE C.V. Mexico

INDUSTRIAS INTERNACIONALES DE SAN PEDRO, S.A. DE C.V. Mexico

INMOBILIARIA MECK-MEX, S.A. DE C.V. Mexico

MADERO INTERNACIONAL, S.A. DE C.V. Mexico

MONCLOVA INTERNACIONAL, S.A. DE C.V. Mexico

PROBEMEX, S.A. DE C.V. Mexico

QUALTIA ALIMENTOS COMERCIAL, S. DE R.L. DE C.V. Mexico

QUALTIA ALIMENTOS OPERACIONES, S. DE R.L. DE C.V. Mexico

QUALTIA ALIMENTOS, S. DE R.L. DE C.V. Mexico

QUALTIA ALIMENTOS SERVICIOS COMERCIALES, S. DE R.L. DE C.V. Mexico

SARA LEE HOUSEHOLD AND BODY CARE DE MEXICO, S. DE R.L. DE C.V. Mexico

SARA LEE KNIT PRODUCTS MEXICO, S.A. DE C.V. Mexico

SARA LEE MEXICAN FUNDING, S. DE R.L. DE C.V. Mexico

SARA LEE MEXICANA HOLDINGS, S. DE R.L. DE C.V. Mexico

SARA LEE MEXICANA, S.A. DE C.V. Mexico

SARA LEE MODA FEMENINA, S.A. DE C.V. Mexico

SARA LEE SOCK MEXICO, S.A. DE C.V. Mexico

SERVICIOS ADMINISTRATIVOS SARA LEE, S. DE R.L. DE C.V. Mexico

XIGNUX, S.A. DE C.V. Mexico

DIFAN S.A.M. Monaco

Sara Lee Corporation Exhibit 21

INTERNATIONAL UNDERWEAR S.A.R.L. Morocco

MORNATEX S.A.R.L. Morocco

AVROY SHLAIN COSMETICS (NAMIBIA) PTY. LTD. Namibia

SWISSGARDE (NAMIBIA) (PTY.) LTD. Namibia

BARO BESTUURSMAATSCHAPPIJ B.V. Netherlands

BEHEERSMAATSCHAPPIJ BEVEM B.V. Netherlands

BETKE HOLLANDSCHE CACAPRODUCTEN EXPORT MAATSCHAPPIJ B.V. Netherlands

BIOTEX BV Netherlands

BUTTRESS B.V. Netherlands

CONTROL INTERNATIONAL INVESTMENTS (CONSECFIN) BV Netherlands

COOPERATIEVE DOUWE EGBERTS FINANCE U.A. Netherlands

COOPERATIEVE SARA LEE HOUSEHOLD AND BODY CARE FINANCE U.A. Netherlands

DECAF B.V. Netherlands

DECEM B.V. Netherlands

DECOMA OPERATING B.V. Netherlands

DEFACTO B.V. Netherlands

DETREX B.V. Netherlands

DOUWE EGBERTS ASIA B.V. Netherlands

DOUWE EGBERTS BELEGGINGSMAATSCHAPPIJ B.V. Netherlands

DOUWE EGBERTS COFFEE CARE B.V. Netherlands

DOUWE EGBERTS COFFEE SYSTEMS GLOBAL NETWORK B.V. Netherlands

DOUWE EGBERTS COFFEE SYSTEMS INTERNATIONAL B.V. Netherlands

DOUWE EGBERTS COFFEE SYSTEMS NEDERLAND B.V. Netherlands

DOUWE EGBERTS COFFEE SYSTEMS OPERATING B.V. Netherlands

DOUWE EGBERTS COFFEE TREATMENT & SUPPLY B.V. Netherlands

DOUWE EGBERTS DIENSTEN BV Netherlands

DOUWE EGBERTS HOLDINGS BV Netherlands

DOUWE EGBERTS NEDERLAND B.V. Netherlands

DOUWE EGBERTS RHO BV Netherlands

DOUWE EGBERTS SIGMA BV Netherlands

DOUWE EGBERTS TAU BV Netherlands

DOUWE EGBERTS VAN NELLE PARTICIPATIONS B.V. Netherlands

DROSTE ADMINISTRATIE MAATSCHAPPIJ B.V. Netherlands

DROSTE INKOOP MAATSCHAPPIJ B.V. Netherlands

DUYVIS B.V. Netherlands

DUYVIS PRODUCTION B.V. Netherlands

EARTHGRAINS EUROPEAN HOLDINGS, C.V. Netherlands

EARTHGRAINS EUROPEAN INVESTMENTS, B.V. Netherlands

EURAGRAL B.V. Netherlands

FIHOMIJ B.V. Netherlands

FINDEGGO FINANCE (GERMANY) B.V. Netherlands

FINDEGGO INVESTMENTS B.V. Netherlands

FULLER BRANDS B.V. Netherlands

I. TAS EZN B.V. Netherlands

INTEC B.V. Netherlands

KIWI EUROPEAN HOLDINGS B.V. Netherlands

KOFFIEBRANDERIJ EN THEEHANDEL DE HANZE B.V. Netherlands

KONINKLIJKE DOUWE EGBERTS B.V. Netherlands

Sara Lee Corporation Exhibit 21

KORTMAN NEDERLAND B.V. Netherlands

LASSIE B.V. Netherlands

LAURENTIS B.V. Netherlands

LODA B.V. Netherlands

MARANDER ASSURANTIE COMPAGNIE B.V. Netherlands

MEESTER STEGEMAN C.V. Netherlands

MEINDERSMA B.V. Netherlands

NATRENA B.V. Netherlands

OEGSTGEEST CAPITAL B.V. Netherlands

REDIPRO B.V. Netherlands

SARA LEE EXPORT B.V. Netherlands

SARA LEE FOODS EUROPE B.V. Netherlands

SARA LEE FOODS NETHERLANDS B.V. Netherlands

SARA LEE FOODS PARTICIPATIES B.V. Netherlands

SARA LEE HOUSEHOLD & BODY CARE NEDERLAND B.V. Netherlands

SARA LEE HOUSEHOLD AND BODY CARE INTERNATIONAL B.V. Netherlands

SARA LEE INTIMATES NEDERLAND B.V. Netherlands

SARA LEE INVESTMENTS GREECE B.V. Netherlands

SARA LEE/DE BEHEERSMAATSCHAPIJ B.V. Netherlands

SARA LEE/DE FINANCE B.V. Netherlands

SARA LEE/DE FINANCIERINGSMAATSCHAPPIJ B.V. Netherlands

SARA LEE/DE INTERNATIONAL BV Netherlands

SARA LEE/DE INVESTMENTS B.V. Netherlands

SARA LEE/DE N.V. Netherlands

SARAMAR EUROPE B.V. Netherlands

TANA B.V. Netherlands

TRICOTBEST B.V. Netherlands

VLIJMENSE BELEGGING-MAATSCHAPPIJ B.V. Netherlands

ZIJLSTRA'S MEUBELFABRIEK B.V. Netherlands

CAITLIN FINANCIAL CORPORATION N.V. Netherlands Antilles

CODEF FINANCIAL SERVICES CV Netherlands Antilles

COFICO N.V. Netherlands Antilles

DEFICO N.V. Netherlands Antilles

DEFIN C.V. Netherlands Antilles

SARA LEE/DE ANTILLES N.V. Netherlands Antilles

SARA LEE/DE FINANCE (ANTILLES) N.V. Netherlands Antilles

SARA LEE/DE FINANCE S.E.P. Netherlands Antilles

SARA LEE/DE INVESTMENTS (ANTILLES) NV Netherlands Antilles

SARA LEE/DE TRADING (ANTILLES) N.V. Netherlands Antilles

NUTRIMETICS INTERNATIONAL (NZ) LTD. New Zealand

SARA LEE COFFEE AND TEA (NZ) LTD. New Zealand

SARA LEE GROUP (N.Z.) LTD. New Zealand

SARA LEE HOLDINGS (NZ) LTD. New Zealand

SARA LEE HOUSEHOLD AND BODY CARE (NZ) LTD. New Zealand

KIWI (NIGERIA) LTD. Nigeria

KAFFEHUSET FRIELE A/S Norway

Sara Lee Corporation Exhibit 21

SARA LEE HOUSEHOLD & BODY CARE NORGE AS Norway

SARA LEE CANADA HOLDINGS LIMITED Nova Scotia

PERVEZ INDUSTRIAL CORPORATION PTE. LTD. Pakistan

BALI DOMINICANA INC. Panama

BALI DOMINICANA TEXTILES, S.A. Panama

HANES PANAMA, INC. Panama

CAVITE HORIZONS HOLDING INC. Philippines

CAVITE HORIZONS LAND INC. Philippines

METROLAB INDUSTRIES, INC. Philippines

PENN PHILIPPINES INC Philippines

SARA LEE PHILIPPINES INC. Philippines

BAMA POLSKA SP. Z.O.O. Poland

PRZEDIEBIORSTWO PRIMA SA Poland

SARA LEE APPAREL POLSKA SP. Z.O.O. Poland

SARA LEE HOUSEHOLD AND BODY CARE POLAND SP.Z.O.O. Poland

BIMBO-PRODUCTOS ALIMENTARES SOCOEDADE UNIPESSOAL, LIMITADA Portugal

DIM PORTUGAL - IMPORTACAO E COMMERCIALIZACADO, LIMITADA Portugal

DOUWE EGBERTS PORTUGAL - PRODUTOS ALIMENTARES LDA. Portugal

INDUSTRIAS DE CARNES NOBRE, S.A. Portugal

NUTRI-METICS INTERNATIONAL (PORTUGAL) LDA. Portugal

SARA LEE HOUSEHOLD AND BODY CARE PORTUGAL, PRODUTOS DE CONSUMO
LDA Portugal

SARA LEE PORTUGAL - SGPS, SOCIEDADE UNIPESSOAL, LIMITADA Portugal

PIKECU S.R.L. Romania

ROSKO TEXTIL S.R.L. Romania

DOUW EGBERTS RUSSBRANDS Z.A.O. Russian Federation

SARA LEE EXPORT B.V. (REP. OFFICE) Russian Federation

SARA LEE SINGAPORE PTE LTD. Singapore

SARA LEE/DE N.V., SINGAPORE BRANCH Singapore

TRICOTBEST SLOVENSKO, SPOL. S.R.O. Slovak Republic

SARA LEE SLOVAKIA, S.R.O. Slovak Republic

AVROY SHLAIN COSMETICS PTY. LTD. South Africa

COURTAULDS LINGERIE (SA) (PROPRIETARY) LIMITED South Africa

KAYSER (SOUTH AFRICA) (PTY) LIMITED South Africa

NATAL TEXTILES (PROPRIETARY) LIMITED South Africa

SARA LEE (SOUTH AFRICA) PTY LTD. South Africa

SARA LEE/DE HOLDINGS (SOUTH AFRICA) (PTY.) LIMITED South Africa

SATG MANAGEMENT SERVICES (PROPRIETARY) LIMITED South Africa

SWISSGARDE (PTY.) LTD. South Africa

Sara Lee Corporation Exhibit 21

AOSTE ESPANA S.A. Spain

BIMBO, S.A. Spain

BIMBO-MARTINEZ COMERCIAL, S.L. Spain

CAFES A LA CREMA J. MARCILLA Y CAFES SOLEY, S.L. Spain

CATDES, S.A. Spain

PIMAD, S.A. Spain

SARA LEE BAKERY IBERIA CORPORATIVA, S.L. Spain

SARA LEE BAKERY IBERIAN INVESTMENTS, S.L. Spain

SARA LEE BRANDED APPAREL ESPANA S.L. Spain

SARA LEE FINANCE SPAIN S.L. Spain

SARA LEE SOUTHERN EUROPE, S.L. Spain

SARA LEE/DE ESPANA S.A. Spain

COURTAULDS CLOTHING LANKA (PRIVATE) LIMITED Sri Lanka

GODREJ SARA LEE LANKA PVT. LTD. Sri Lanka

ISABELLA (PRIVATE) LTD. Sri Lanka

LEISURELINE (PVT) LIMITED Sri Lanka

MAST INDUSTRIES (FAR EAST) LIMITED Sri Lanka

SARA LEE HOUSEHOLD & BODY CARE LANKA PVT. LTD. Sri Lanka

SHADOWLINE (PVT) LTD Sri Lanka

SLIMLINE (PRIVATE) LIMITED Sri Lanka

UNICHELA (PVT) LTD Sri Lanka

NUAGE COSMETICS (PROPRIETARY) LTD. Swaziland

MERRILD COFFEE SYSTEMS AB Sweden

OPUS HEALTH CARE AB Sweden

SARA LEE HOUSEHOLD & BODY CARE SVERIGE AB Sweden

SARA LEE INTIMATES SCANDINAVIA AB Sweden

ADMINISTRADORA DE MARCUS FULLER, S. DE R.L. DE C.V. Switzerland

DECOTRADE AG Switzerland

DIM SCHWEIZ AG / DIM SUISSE SA Switzerland

INTEX TEXTIL-VERTRIEBSGESELLSCHAFT AG Switzerland

PRODUCT SUPPLIERS A.G. Switzerland

SARA LEE HOUSEHOLD AND BODY CARE SCHWEIZ AG Switzerland

TELEC A.G. Switzerland

SARA LEE TAIWAN CO., LTD. Taiwan

SWISSGARDE (TANZANIA) LTD. Tanzania

KIWI (THAILAND) LTD Thailand

NUTRIMETICS INTERNATIONAL (THAILAND) LTD. Thailand

SARA LEE (THAILAND) LTD. Thailand

SARA LEE COFFEE & TEA (THAILAND) LTD. Thailand

ALLBRAINS SARL Tunisia

ANCILAR SARL Tunisia

ESSEL TUNISIE S.A.R.L. Tunisia

Sara Lee Corporation Exhibit 21

GROMTEX S.A. Tunisia

KRS S.A.R.L. Tunisia

P.T.X. TUNISIE S.A.R.L. Tunisia

TAGCO S.A.R.L. Tunisia

COURTAULDS - TEKSTURE TEKSTIL SANAGI VE TICARET A.S. Turkey

GOSSARD TEKSTIL SANAYI VE TICARET LIMITED SIRKETI Turkey

SARA LEE HOUSEHOLD AND BODY CARE (TURKEY), REP. OFFICE Turkey

SWISSGARDE (UGANDA) LTD. Uganda

TRICOBEST UKRAINE Ukraine

NUVO COSMETICOS SA Uruguay

UNINEX S.A. Uruguay

SARA LEE PERSONAL PRODUCTS (VENEZUELA) S.A. Venezuela

SARA LEE HOUSEHOLD AND BODY CARE ZAMBIA LTD. Zambia

SWISSGARDE (ZAMBIA) (PTY.) LTD. Zambia

KIWI BRANDS (PRIVATE) LIMITED Zimbabwe

SARA LEE HOUSEHOLD AND BODY CARE ZIMBABWE PTE LTD. Zimbabwe