Exhibit 21

Subsidiaries of Manpower Inc.

Incorporated in
Corporation Name State / Country of
---------------- ------------------

Huntsville Service Contractors, Inc. Alabama
Benefits Agro S.A. Argentina
Benefits S.A. Argentina
Cotecsud S.A.S.E. Argentina
CH Systems Pty. Ltd. Australia
Empower Corporate Research Pty. Ltd. Australia
Global Management Training Pty. Ltd. Australia
ICV International Pty. Ltd. Australia
Intellectual Capital Pty. Ltd. Australia
Leadership Partners Pty. Ltd. Australia
Manpower Services (Australia) Pty. Ltd. Australia
Polson Pty. Ltd. Australia
Primepower Management Services Pty. Ltd. Australia
The Empower Group (Queensland) Pty. Ltd. Australia
The Empower Group Pty. Ltd. Australia
World Competitive Practices Pty. Ltd. Australia
Human Power Projects GmbH Austria
Manpower GmbH Austria
Manpower Holding GmbH Austria
Manpower Unternehmens und Personalberatungs GmbH Austria
Elan IT Resource S.A. Belgium
Multiskill S.A. Belgium
S.A. Manpower (Belgium) N.V. Belgium
Manpower Brasil Ltda. Brazil
Manpower Ltda Sociedada Civil Brazil
Manpower Participacoes Ltda. Brazil
Manpower Professional Ltda. Brazil
Manpower Staffing Ltda. Brazil
Manpower/V-TRAC International, Ltd. British Virgin Islands
Bowker Consulting Inc. California
Terranova Consulting Group, LLC California
Jefferson Wells International (Canada), Inc. Canada
Manpower Services Canada Limited Canada
CEL Management Consultancy (Shanghai) Co. Ltd China
Manpower Business Consulting (Shanghai) Co. Ltd. China
Standard Management Consulting Limited China

Incorporated in
Corporation Name State / Country of
---------------- ------------------

Manpower de Columbia Ltda. Colombia
Manpower Professional Ltd. Colombia
Manpower Costa Rica, S.A. Costa Rica
Manpower Republique Tcheque Czech Republic
Ironwood Capital Corporation Delaware
Jefferson Wells International, Inc. Delaware
Manpower CIS Inc. Delaware
Manpower Franchises LLC Delaware
Manpower Holdings, Inc. Delaware
Manpower International Inc. Delaware
Prospect International, Inc. Delaware
U.S. Caden Corporation Delaware
Elan Computing A/S Denmark
Empower ApS Denmark
Manpower A/S (Denmark) Denmark
Manpower El Salvador, S.A. de C.V. El Salvador
Elan IT Resource Finland
Manpower Contract Center Oy Finland
Manpower Facility Management OY Finland
Manpower OY Finland
The Empower Group OY Finland
Elan I.T. Resource SARL France
Fortec SARL France
Manpower France SAS France
Supplay S.A. France
Adservice GmbH Germany
Ambridge Group GmbH Germany
Bankpower GmbH Personaldienstleistungen Germany
Consulting by Manpower GmbH Germany
Elan Computing (Deutschland) GmbH Germany
Elan IT ReSource GmbH Germany
Elan Telecommunications GmbH Germany
Engineering by Manpower Germany
Manpower Finance - Personaldienstleistungen GmbH Germany
Manpower GmbH Personaldienstleistungen Germany
Manpower Team S.A. Greece
Project Solutions S.A. Greece
Manpower Guatemala, S.A. Guatemala
Manpower Honduras, S.A. Honduras
Center for Effective Leadership (HK) Ltd. Hong Kong
Country Tech, Ltd. Hong Kong
Elan Computing (Asia) Limited Hong Kong

Incorporated in
Corporation Name State / Country of
---------------- ------------------

Manpower Services (Hong Kong) Limited Hong Kong
Manpower Swift Recruitment Services Limited Hong Kong
Manpower Munkaero Szervezesi KFT Hungary
Bartran, Inc. Illinois
Complete Business Services of IL, Inc. Illinois
Transpersonnel, Inc. Illinois
Manpower Services India Pvt. Ltd. India
Elan Recruitment Limited Ireland
Manpower (Ireland) Group Limited Ireland
Manpower (Ireland) Limited Ireland
The Skills Group Contract Services Limited Ireland
The Skills Group Financial Services Limited Ireland
The Skills Group International Limited Ireland
Adam Ltd. Israel
Adi Ltd. Israel
Career Ltd. Israel
Hahaklai Ltd. Israel
M.I.T. (Manpower Information Technology) Ltd. Israel
M.P.H. Holdings Ltd. Israel
Manpower Israel Holdings (1999) Limited Israel
Manpower Israel Limited Israel
Manpower Miluot Ltd. Israel
Nativ 2 Ltd. Israel
Quality Translations Partnership M.P. (1992) Israel
S.T.M Technologies Ltd. Israel
Target Market Israel
Unison Engineering Projects Ltd. Israel
Brook Street S.P.A. Selection and Recruiting Italy
Brook Street S.P.A. Temporary Services Italy
Elan Italia S.a.r.l. Italy
Manpower Consulting S.P.A. Italy
Manpower Formazione S.P.A. Italy
Manpower Italia S.r.l. Italy
Manpower S.P.A. Italy
Manpower Seleform S.P.A. Italy
I. P. C. Corporation Japan
JobSearchpower Co. Ltd. Japan
JobSupportpower Co. Ltd. Japan
Manpower Japan Co. Limited Japan
Skillpartner Co. Ltd. Japan
Jordanian American Manpower Company, W.L.L. Jordan
Manpower Korea, Inc. Korea

Incorporated in
Corporation Name State / Country of
---------------- ------------------

Manpower Professional Services, Inc. Korea
Aide Temporaire SARL Luxembourg
Agensi Pekerjaan Manpower Recruitment Sdn Bhd Malaysia
Manpower Staffing Services (Malaysia) Sdn Bhd Malaysia
Techpower Consulting Sdn Bhd Malaysia
Manpower Antilles Martinique
Intelecto Tecnologico, S.A. De C.V. Mexico
Manpower Corporativo, S.A. de C.V. Mexico
Manpower Industrial, S.A. de C.V. Mexico
Manpower Mensajeria, S.A. de C.V. Mexico
Manpower S.A. de C.V. Mexico
Tecnologia Y Manufactura, S.A. de C.V. Mexico
The Empower Group, S.A. de C.V. Mexico
Manpower Monaco SAM Monaco
Societe Marocaine De Travail Temporaire Morocco
Ambridge International BV Netherlands
Elan Computing (Netherlands) B.V. Netherlands
Manpower Consultancy B.V. Netherlands
Manpower Direkt B.V. Netherlands
Manpower Industrie B.V. Netherlands
Manpower Management B.V. Netherlands
Manpower Nederland B.V. Netherlands
Manpower Uitzendorganisatie B.V. Netherlands
Mobilans B.V. Netherlands
MP Project Support B.V. Netherlands
Ultraflex B.V. Netherlands
Ultrasearch B.V. Netherlands
Manpower Nouvelle Caledonie New Caledonia
Brecker & Merryman Inc. New York
Manpower Inc. of New York New York
Cooper Osborne New Zealand
Manpower Services (New Zealand) Ltd. New Zealand
Manpower Nicaruagua Nicaragua
Bankpower A/S Norway
Elan Computing A/S Norway
Framnaes Installajon A/S Norway
Manpower A/S Norway
Manpower Contract Center AS Norway
Manpower Facility Management A/S Norway
Quality People A/S Norway
Techpower A/S Norway
The Empower Group A/S Norway

Incorporated in
Corporation Name State / Country of
---------------- ------------------

Tri County Business Services, Inc. Ohio
Manpower Panama S.A. Panama
Temporales Panama S.A. Panama
Manpower Peru S.A. Peru
Manpower Professional Services S.A. Peru
Manpower Outsourcing Services Inc. Phillipines
Prime Manpower Resources Development Inc. Phillipines
Manpower Polska SP. ZO. O Poland
Center for Effective Leadership (Asia) Pte. Ltd. Singapore
Highly Effective Youth (Asia) Pte. Ltd. Singapore
Manpower Staffing Services (Singapore) Pte. Ltd. Singapore
The Empower Group (Asia) Ltd. Singapore
Ambridge Technologies (Pty) Limited South Africa
Manpower Reunion South Africa
Manpower SA (Pty) Ltd. South Africa
By Manpower S.L.U. Spain
Elan IT Resource S.L.U. Spain
Link Externalizacion de Servicios, S.L.U Spain
Manpower Team E.T.T., S.A.U. Spain
Elan IT Resources AB Sweden
Empower Solutions AB Sweden
JKW Servicenter AB Sweden
Manpower AB Sweden
Manpower Care AB Sweden
Manpower Contract Center AB Sweden
Manpower Outsourcing AB Sweden
Manpower Professional AB Sweden
Manpower Resurs AB Sweden
Manpower Servicenter AB Sweden
Manpower Sverige AB Sweden
MZTK Chefsrekrytering AB Sweden
The Empower Group AB Sweden
Allegra Finanz AG Switzerland
Ambridge Professional Services GmbH Switzerland
Caden Corporation S.A. Switzerland
Elan Computing (Schweiz) AG, Zurich Switzerland
Elan Telecommunications GmbH Switzerland
M.S.A. Switzerland
Manpower AG Switzerland
Manpower Holding AG Switzerland
Manpower HR Management S.A. Switzerland
Manpower Services (Taiwan) Co., Ltd. Taiwan

Incorporated in
Corporation Name State / Country of
---------------- ------------------

HR Power Service Co. Ltd. Thailand
Skillpower Services (Thailand) Co. Ltd. Thailand
Manpower Tunisie Tunisia
Manpower Insan Kaynaklari Limited Sirketi Turkey
Ambridge Contracting Limited United Kingdom
Ambridge Projects Limited United Kingdom
Ambridge Systems Limited United Kingdom
Bafin (UK) Limited United Kingdom
Bafin Holdings United Kingdom
Bafin Services Limited United Kingdom
Brook Street Bureau PLC United Kingdom
Brookstreet ( UK) Limited United Kingdom
BS Project Services Limited United Kingdom
Challoners Limited United Kingdom
DP Support Services Limited United Kingdom
Elan Computing (Midlands) Limited United Kingdom
Elan Computing (Northern) Limited United Kingdom
Elan Computing (Scotland) Limited United Kingdom
Elan Computing Limited United Kingdom
Elan Group Limited United Kingdom
Elan IT Resource Support United Kingdom
Elan Telecommunications Group Ltd. United Kingdom
Elan Telecommunications Ltd United Kingdom
Ferribush Limited United Kingdom
Girlpower Limited. United Kingdom
Manpower (Ireland) Limited United Kingdom
Manpower (UK) Limited United Kingdom
Manpower Contract Services Limited United Kingdom
Manpower IT Services Limited United Kingdom
Manpower Nominees Limited United Kingdom
Manpower Public Limited Company United Kingdom
Manpower Resourcing Limited United Kingdom
Manpower Services Ltd. United Kingdom
Manpower Strategic Services United Kingdom
Nicholas Andrews Limited United Kingdom
Overdrive Limited United Kingdom
Psyconsult International Limited United Kingdom
Salespower Limited United Kingdom
Screenactive Ltd. United Kingdom
Temp Finance & Accounting Service Limited United Kingdom
The Empower Group (UK) Limited United Kingdom
The Empower Group Ltd. United Kingdom

Incorporated in
Corporation Name State / Country of
---------------- ------------------

The House of Catalyst United Kingdom
The Skills Group International Limited (UK) United Kingdom
The Trotman Group Ltd. United Kingdom
Trotman & Company Ltd. United Kingdom
Aris Sociedad Anonima Uruguay
Manpower de Venezuela C.A. Venezuela
Manpower Empresa de Trabajo Temporal, C.A. Venezuela
Servicios Alleray, C.A. Venezuela
Manpower Nominees Inc. Wisconsin
Manpower of Indiana Limited Partnership Wisconsin
Manpower of Texas Limited Partnership Wisconsin
Manpower Professional Services Inc. Wisconsin
Manpower Texas Holdings LLC Wisconsin
Resource Consulting Group, Inc. Wisconsin
Signature Graphics of Milwaukee, Inc. Wisconsin