EXHIBIT 21
                                        
                                 SUBSIDIARIES OF
                              APPLE COMPUTER, INC*
                                        
                                        


                                        Jurisdiction of
Name                                    Incorporation
                                        
Ac Real Properties, Inc.                Delaware
Apple Computer B.V.                     Netherlands
Apple Computer France S.A.R.L.          France
Apple Computer, Inc. Limited            Ireland
Apple Computer Limited                  Ireland
Apple Computer (UK) Ltd.                United Kingdom
Apple Japan, Inc.                       Japan
                 



                                       


















 *Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other
 subsidiaries of Apple Computer, Inc. are omitted because, considered in
 the aggregate, they would not constitute a significant subsidiary as of
 the end of the year covered by this report.
 
 
 


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