EXHIBIT 21 JURISDICTION OF SUBSIDIARIES INCORPORATION Community Urban Redevelopment of Duck Creek, Inc. Ohio Compania de Calzados de Exportacion, S.L. Spain Conca Del Sol International Cayman Islands Nine West Asia Ltd. Bermuda Nine West Boot Corporation Delaware Nine West Canada Corporation Ontario Nine West Development Corporation Delaware Nine West Distribution Corporation Delaware Nine West Footwear Corporation Delaware Nine West France S.A.R.L. France Nine West Funding Corporation Delaware Nine West Group Italy S.r.l. Italy Nine West - Honduras d/b/a U.S. Shoe - Honduras Cayman Islands Nine West Hong Kong Limited Hong Kong Nine West Manufacturing Corporation Delaware Nine West Manufacturing II Corporation Delaware Nine West Melbourne Pty Ltd Australia Nine West Servicos de Assessoria de Compras Ltda. Brazil Nine West Singapore Pte Ltd Singapore Nine West UK Holdings Limited United Kingdom Nine West UK Limited United Kingdom Pied a Terre Group Limited United Kingdom The Shops for Pappagallo, Inc. Ohio U.S. Shoe Far East Limited Hong Kong