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                                  EXHIBIT 21.1
 
                             UTOPIA MARKETING, INC.
                           FORMERLY SAM & LIBBY, INC.
 
                                  SUBSIDIARIES
 


                                                              JURISDICTION
                            NAME                              ------------
                                                           
Sanders-Importacao E Exportacao Ltd.........................  Brazil
Sam & Libby (HK) Limited....................................  Hong Kong
Sam & Libby Outlets, Inc....................................  California