EXHIBIT 21

                         SUBSIDIARIES OF THE REGISTRANT



                                                                         
                                            State or other
                                            Jurisdiction                       Name under which
Name                                        of Incorporation                   Business is done            
- ----                                        ----------------                   ----------------            

JBAK Canton Realty, Inc.*                   Massachusetts                      JBAK Canton Realty, Inc.

JBAK Holding, Inc.                          Massachusetts                      JBAK Holding, Inc.

JBI, Inc.                                   Massachusetts                      JBI, Inc.
                                                                               J. Baker, Inc.

JBI Holding Company, Inc.**                 Delaware                           JBI Holding Company, Inc.

LP Innovations, Inc.****                    Massachusetts                      LP Innovations, Inc.

Morse Shoe, Inc.**                          Delaware                           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.

TCMB&T, Inc.***                             Massachusetts                      Casual Male Big & Tall

WGS Corp.                                   Massachusetts                      Work 'n Gear


*        Subsidiary of JBAK Holding, Inc.
**       Subsidiaries of JBI, Inc.
***      Subsidiary of The Casual Male, Inc.
****     Subsidiary of WGS Corp.