Big Lots (BIGGQ) 10-K 2005 FY Annual report

EXHIBIT 21

SUBSIDIARIES

Name	Jurisdiction
Big Lots Stores, Inc.		OH
C.S. Ross Company		OH
BLSI Property, LLC		DE
Big Lots Capital, Inc		OH
Durant DC, LLC		DE
CSC Distribution, Inc.		AL
Closeout Distribution, Inc.		PA
Consolidated Property Holdings, Inc.		NV
Midwestern Home Products, Inc.		DE
Midwestern Home Products Company, Ltd.		OH
Tool and Supply Company of New England, Inc.		DE
Sonoran LLC		DE
Sahara LLC		DE
Great Basin LLC		DE
Industrial Products of New England, Inc.		ME
SS Investments Corporation		DE
Mac Frugal’s Bargains Close-outs Inc.		DE
PNS Stores, Inc.		CA
West Coast Liquidators, Inc.		CA
Capital Retail Systems, Inc.		OH
Barn Acquisition Corporation		DE
Fashion Barn, Inc.		NY
Fashion Barn of New Jersey, Inc.		NJ
Fashion Barn of Florida, Inc.		FL
Fashion Barn of Indiana, Inc.		IN
Fashion Barn of Pennsylvania, Inc.		PA
Fashion Barn of Oklahoma, Inc.		OK
Fashion Barn of Texas, Inc.		TX
Fashion Barn of Ohio, Inc.		OH
Fashion Outlets Corp.		NY
Fashion Barn of Vermont, Inc.		VT
Fashion Barn of Virginia, Inc.		VA
Fashion Barn of South Carolina, Inc.		SC
Fashion Barn of North Carolina, Inc.		NC
Fashion Barn of West Virginia, Inc.		WV
Fashion Bonanza, Inc.		NY
Rogers Fashion Industries, Inc.		NY
Rogers Fashion Industries, Inc.		NJ
Saddle Brook Distributors, Inc.		NY
Saddle Brook Distributors, Inc.		NJ
DTS, Inc.		NY
DTS, Inc.		TN
Fashion Barn of Missouri, Inc.		MO
Fashion Barn, Inc.		MA
Fashion Barn of Georgia, Inc.		GA

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