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New words:
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Removed:
alternative, arise, blended, carry, categorized, classification, coast, dedication, determination, emphasize, employ, goal, grand, greatest, improvement, introduction, ISSUER, Jersey, lifestyle, merged, monitor, newspaper, occupied, opportunity, rating, recurring, Refer, remain, restored, restoring, reviewed, satisfaction, SHAREHOLDER, supported, Union, utilize, visibility
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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. holding no assets other than a single store lease and, in some cases, fully depreciated fixed assets; (ii) 100% owned subsidiaries of Harmon Stores, Inc. holding no assets other than a single store lease and, in some cases, fully depreciated fixed assets; (iii) 100% owned subsidiaries of Buy Buy Baby, Inc. holding no assets other than a single store lease and, in some cases, fully depreciated fixed assets; and (iv) omitted subsidiaries which in the aggregate would not constitute a significant subsidiary.
| Name | Jurisdiction |
| Bed Bath & Beyond of California Limited Liability Company | Delaware |
| Bed Bath & Beyond Canada L.P. | Ontario |
| Buy Buy Baby, Inc. | Delaware |
| Christmas Tree Shops, Inc. | Massachusetts |
| Cost Plus, Inc. | California |
| Cost Plus Management Services, Inc. | California |
| Harmon Stores, Inc. | Delaware |
| Harbor Linen, LLC | Delaware |
| Liberty Procurement Co. Inc. | New York |