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 | ||