EXHIBIT 22 SUBSIDIARIES OF THE REGISTRANT State or other Jurisdiction Name under which Name of Incorporation Business is done - ----------- ---------------- ----------------- JBI, Inc. Massachusetts JBI, Inc. J. Baker, Inc. Parade of Shoes Shoe Corporation of America JBI Holding Company, Inc.* Delaware JBI Holding Company, Inc. Morse Shoe, Inc.* Delaware Fayva Morse Shoe, Inc. Spencer Companies, Inc. Massachusetts Spencer Companies, Inc. The Casual Male, Inc. Massachusetts Casual Male Big & Tall TCM Holding Company, Inc** Delaware TCM Holding Company, Inc. WGS Corp. Massachusetts Work 'n Gear * Subsidiaries of JBI, Inc. ** Subsidiary of The Casual Male, Inc.