SUBSIDIARIES OF REGISTRANT                        EXHIBIT 21.1



NAME OF SUBSIDIARY                                        STATE OF INCORPORATION

The Profit Recovery Group International I, Inc............         Georgia
The Profit Recovery Group Asia, Inc.......................         Georgia
The Profit Recovery Group Canada, Inc.....................         Georgia
The Profit Recovery Group France, Inc.....................         Georgia
The Profit Recovery Group Mexico, Inc.....................         Georgia
The Profit Recovery Group U.K., Inc.......................         Georgia
The Profit Recovery Group Belgium, Inc....................         Georgia
The Profit Recovery Group Australia, Inc..................         Georgia
The Profit Recovery Group New Zealand, Inc................         Georgia
The Profit Recovery Group Netherlands, Inc................         Georgia
The Profit Recovery Group Germany, Inc. ..................         Georgia
The Profit Recovery Group South Africa, Inc...............         Georgia
PRG International Holding Company, Inc. ..................         Georgia
The Profit Recovery Group Singapore PTE Ltd...............           (1)
PRG France S.A. ..........................................           (2)
Financiere Alma S.A.......................................           (2)
Alma Intervention, S.A....................................           (2)
B&F Associes, S.A.R.L.....................................           (2)
Club Affairs Alma, S.A.R.L................................           (2)

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(1)  A Singapore  private limited  company and a wholly-owned  subsidiary of The
     Profit Recovery Group Asia, Inc.

(2)  A French corporation