Exhibit 21.1

SUBSIDIARIES OF REGISTRANT



                                                              State of
                                                            Incorporation
                                                              or other
                                                            jurisdiction
                                                              in which
      Name                                                    organized
      ----                                                    ---------
                                                         
Consolidated Furniture Corporation                            New York
    SSC Corporation                                           Delaware





         Each of the above subsidiaries is 100% owned by the Registrant or a
subsidiary (as indicated by indentation) and are included in the consolidated
financial statements of the Registrant.