EXHIBIT 21
AVON PRODUCTS, INC. AND SUBSIDIARIES
The following list includes companies that were owned directly or indirectly by Avon Products, Inc., a New York corporation, as of December 31, 2006. The list includes all subsidiaries.
Subsidiary | Jurisdiction of Incorporation or Organization | |
| “Avon Cosmetics Albania” Shpk | Albania | |
| Cosmeticos Avon S.A.C.I. | Argentina | |
| Avon Cosmetics (Australia) Pty. Limited | Australia | |
| Avon Products Pty. Limited | Australia | |
| Avon Cosmetics Vertriebsgesellschaft m.b.h | Austria | |
| Arlington Limited | Bermuda | |
| Avon International (Bermuda) Ltd. | Bermuda | |
| Stratford Insurance Company, Ltd. | Bermuda | |
| Avon Holdings Ltd. | Bermuda | |
| Productos Avon (Bolivia) Ltda. | Bolivia | |
| Avon Cosmetics BiH D.O.O. | Bosnia | |
| Avon Cosmeticos, Ltda. | Brazil | |
| Avon Industrial Ltda. | Brazil | |
| Avonprev – Sociedade de Previdencia Privada | Brazil | |
| Avon Cosmetics Bulgaria Eood | Bulgaria | |
| Avon Canada, Inc. | Canada | |
| Avon Colombia Holdings I | Cayman | |
| Avon Colombia Holdings II | Cayman | |
| Avon International Holdings Co. | Cayman | |
| Avon Egypt Holdings I | Cayman | |
| Avon Egypt Holdings II | Cayman | |
| Avon Egypt Holdings III | Cayman | |
| Cosmeticos Avon S.A. | Chile | |
| Avon Products (China) Co. Ltd. | China | |
| Avon Manufacturing (Guangzhou) Ltd. | China | |
| Avon Management (Shanghai) Co. Ltd | China | |
| Avon Colombia Ltda. | Colombia | |
| Avon Kosmetika d.o.o. | Croatia | |
| Avon Cosmetics, spol. s r.o. | Czech Republic | |
| Avon Capital Corporation | Delaware | |
| Avon International Operations, Inc. | Delaware | |
| Avon-Lomalinda, Inc. | Delaware | |
| Avon (Windsor) Limited | Delaware | |
| Manila Manufacturing Company | Delaware | |
| Surrey Leasing, Limited | Delaware | |
| Surrey Products, Inc. | Delaware | |
| Retirement Inns of America, Inc. | Delaware | |
| Avon Pacific, Inc. | Delaware | |
| Avon Aliada LLC | Delaware | |
| Avon Land Development Corp. | Delaware | |
| Avon Component Manufacturing, Inc. | Delaware | |
| Productos Avon S.A. | Dominican Republic | |
| Productos Avon Ecuador S.A. | Ecuador | |
| Productos Avon, S.A. | El Salvador |
| Avon Eesti OÜ | Estonia | |
| Avon Cosmetics Finland OY | Finland | |
| Avon S.A.S. | France | |
| Avon Cosmetics GmbH | Germany | |
| Avon Cosmetics (Greece) MEPE | Greece | |
| Productos Avon de Guatemala, S.A. | Guatemala | |
| Avon Export Limitada | Guatemala | |
| Productos Avon, S.A. DE C.V. | Honduras | |
| Avon Cosmetics (FEBO) Limited | Hong Kong | |
| Avon Holdings Vagyonkezeló Kft | Hungary | |
| Avon Cosmetics Hungary KFT | Hungary | |
| Avon Service Center, Inc. | Illinois | |
| Avon Beauty Products India PVT. LTD. | India | |
| PT Avon Indonesia | Indonesia | |
| Albee Dublin Finance Company | Ireland | |
| Avon Limited | Ireland | |
| Avon Cosmetics S.r.l. a Socio Unico | Italy | |
| Avon Products Company Limited | Japan | |
| Live and Life Company Limited | Japan | |
| LLP Avon Cosmetics (Kazakhstan) Limited | Kazakhstan | |
| “Avon Cosmetics” LLC | Kyrgyzstan | |
| Avon Cosmetics SIA | Latvia | |
| Avon Cosmetics UAB | Lithuania | |
| Avon Luxembourg Holdings S.a.r.l. | Luxembourg | |
| Avon Cosmetics DOOEL – Skopje | Macedonia | |
| Avon Cosmetics (Malaysia) Sdn Bhd | Malaysia | |
| Maximin Corporation Sdn Bhd | Malaysia | |
| Avon Asia Holdings Co. | Mauritius | |
| Avon Cosmetics, S.A. de C.V. | Mexico | |
| Avonova, S. A. de C.V. | Mexico | |
| Avon Cosmetics Manufacturing S. de R.L. de C.V. | Mexico | |
| M.I. Holdings, Inc. | Missouri | |
| Avon Cosmetics (Moldova) S.R.L. | Moldova | |
| Avon Beauty Products, SARL | Morocco | |
| Avon Netherlands Holdings BV | Netherlands | |
| Avon Americas, Ltd. | New York | |
| Avon Overseas Capital Corporation | New York | |
| California Perfume Company, Inc. | New York | |
| Avon Cosmetics Limited | New Zealand | |
| Productos Avon de Nicaragua, S.A. | Nicaragua | |
| Productos Avon S.A. | Panama | |
| Productos Avon S.A | Peru | |
| Avon Cosmetics, Inc. | Philippines | |
| Avon Products Mfg., Inc. | Philippines | |
| Beautifont Products, Inc. | Philippines | |
| Mirabella Realty Corporation | Philippines | |
| Avon Cosmetics Polska Sp. z o.o. | Poland | |
| Avon Operations Polska Sp. z o.o. | Poland | |
| Avon EMEA Finance Service Centre Sp. z o.o. | Poland | |
| Avon Cosmeticos, Lda. | Portugal | |
| Avon Cosmetics (Romania) S.R.L | Romania | |
| Avon Beauty Products Co. (ABPC) Russia | Russia | |
| Avon Cosmetics SCG d.o.o. Beograd | Serbia |
| Avon Cosmetics, Spol. s r.o. | Slovak Republic | |
| Avon Kosmetika D.O.O. | Slovenia | |
| Justine/Avon (PTY.) Ltd. | South Africa | |
| Avon Products, Ltd | South Korea | |
| Avon Cosmetics S.A. | Spain | |
| Beauty Products Holding SL | Spain | |
| Viva Cosmetics Holding GmbH | Switzerland | |
| Avon Cosmetics (Taiwan) Ltd. | Taiwan | |
| Avon Cosmetics (Thailand) Ltd. | Thailand | |
| Avon Kosmetik Urunleri Sanayi ve Ticaret A.S | Turkey | |
| Avon Cosmetics (Ukraine) | Ukraine | |
| Avon UK Holdings Limited | United Kingdom | |
| Avon Cosmetics Export Limited | United Kingdom | |
| Avon Cosmetics Limited | United Kingdom | |
| Avon European Holdings Limited | United Kingdom | |
| Avon Fashions (UK) Limited | United Kingdom | |
| Avon Cosmetics Ireland Limited | United Kingdom | |
| Avon European Financial Services Limited | United Kingdom | |
| Cosmeticos Avon De Uruguay S.A. | Uruguay | |
| Avon Cosmetics Vietnam, Ltd. | Vietnam | |
| Avon Cosmetics de Venezuela, C.A. | Venezuela |