EXHIBIT 21

                                  EXHIBIT 21
                        (subsidiaries of CompUSA Inc.)
 
1.   CompTeam Inc., a Delaware corporation 

2.   CompUSA Holdings II Inc., a Delaware corporation 

3.   PCs Compleat, Inc., a Delaware corporation 

4.   CompUSA Holdings I Inc., a Delaware corporation 

5.   CompUSA Management Company, a Delaware business trust

6.   CompUSA Stores L.P., a Texas limited partnership 

7.   CompUSA Holdings Company, a Delaware business trust