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Exhibit 21
SUBSIDIARIES OF BED BATH & BEYOND INC.
The following are all of the subsidiaries of Bed Bath & Beyond Inc. other than: (i) 100% owned subsidiaries of Bed ‘n Bath Stores, Inc., which subsidiaries hold no assets other than a single store lease and, in some cases, fully depreciated fixed assets; and (ii) subsidiaries which in the aggregate would not constitute a significant subsidiary.
| Name | State | |
| Bed Bath & Beyond Procurement Company Inc. | Delaware | |
| BBBY Management Corp. | New Jersey | |
| Bed ‘n Bath Stores, Inc. | New Jersey | |
| Bed Bath & Beyond of California Limited Liability Company | Delaware | |
| Harmon Stores, Inc. | Delaware |