1 EXHIBIT 21 SUBSIDIARIES OF THE REGISTRANT State or other Jurisdiction Name under which Name of Incorporation Business is done - - ---------------------- ---------------- ---------------- JBI, Inc. Massachusetts JBI, Inc. J. Baker, Inc. Parade of Shoes JBI Holding Company, Inc.* Delaware JBI Holding Company, Inc. Morse Shoe, Inc.* Delaware Fayva Morse Shoe, Inc. Spencer Companies, Inc. Massachusetts Spencer Companies, Inc. The Casual Male, Inc. Massachusetts Casual Male Big & Tall WGS Corporation Massachusetts Work 'n Gear Shoe Corporation of America, Inc. Ohio Shoe Corporation of America, Inc. <FN> * Subsidiaries of JBI, Inc.