Federated Department Stores, Inc.
Subsidiary list as of 4/1/00

Corporate Name State of Incorporation Tradename(s)
- ----------------------------------------------------------------------------------------------------------------

22 East Advertising Agency, Inc. Florida
22 East Realty Corporation Florida
Advertex Communications, Inc. Delaware
Allied Stores General Real Estate Company Delaware
Allied Stores International Sales Company, Inc. New York
Allied Stores International, Inc. New York
Allied Stores Marketing Corp. New York
Andy's Garage Sale, Inc. Minnesota
Arizona Mail Order, Inc. Delaware
Astoria Realty, Inc. Delaware
Atomic Living, Inc. Minnesota
Axsys National Bank, N.A. N/A
Bamrest Del, Inc. Delaware
Bedford Fair Apparel, Inc. Delaware
BFC Real Estate Company Delaware
Bloomingdale's Atlantic City, Inc. Delaware
Bloomingdale's By Mail Ltd. New York Bloomingdale's By Mail
Bloomingdale's, Inc. Ohio Bloomingdale's
Broadway Receivables, Inc. Delaware
Broadway Stores, Inc. Delaware
Burdines, Inc. Ohio Burdines
Carter Hawley Hale Properties, Inc. California
Cowie & Company, Limited New York
Customer Communications Center, Inc. Minnesota
Distribution Specialists, Inc. Minnesota
Executive Placements Consultants, Inc. New York
FACS Group, Inc. Ohio FACS
Family Farm Gifts, Inc. Wisconsin
FDS National Bank N/A
Federated Brands, Inc. Delaware
Federated Claims Administration, Inc. Ohio
Federated Claims Services Group, Inc. Delaware
Federated Corporate Services, Inc. Delaware Federated Logistics and
Operations
Federated Department Stores Foundation Ohio
Federated Department Stores Insurance
Company, Ltd. (99.99% ownership) Bermuda
Federated Noteholding Corporation Delaware
Federated Noteholding Corporation II Delaware

4/4/00 1
2

Federated Department Stores, Inc.
Subsidiary list as of 4/1/00

Corporate Name State of Incorporation Tradename(s)
- ----------------------------------------------------------------------------------------------------------------

Federated Retail Holdings, Inc. Delaware
Federated Specialty Stores, Inc. Ohio
Federated Stores Realty, Inc. Delaware
Federated Systems Group, Inc. Delaware
Federated Western Properties, Inc. Ohio
Figi's Gifts, Inc. Wisconsin
Figi's Mail Order Gifts, Inc. Wisconsin
Figi's, Inc. Wisconsin
Fingerhut (UK) Limited United Kingdom
Fingerhut Business Services, Inc. Minnesota
Fingerhut Companies, Inc. Minnesota
Fingerhut Company Store, Inc. Minnesota
Fingerhut Corporation Minnesota
Fingerhut Funding Co. Delaware
Fingerhut Marketing Services, Inc. Minnesota
Fingerhut Receivables, Inc. Delaware
Fingerhut Systems Services, Inc. Minnesota
Finite Limited Hong Kong
FSG Leasing Corp. Delaware
Fulfillment Services Company Minnesota
Hut Retail Services, Inc. Minnesota
I. Magnin, Inc. Delaware
Infochoice USA, Inc. Minnesota
iTrust Insurance Agency, Inc. Arizona
Jordan Marsh Insurance Agency, Inc. Massachusetts
Jordan Servicenter, Inc. Delaware
LM&B Catalog, Inc. Delaware
Macy Financial, Inc. Delaware
Macy's By Mail, Inc. New York Macy's By Mail
Macy's Close-Out, Inc. Ohio
Macy's Department Stores, Inc. Ohio
Macy's East, Inc. Ohio Macy's
Macy's Hamilton By Appointment, Inc. Delaware
Macy's Puerto Rico, Inc. Puerto Rico Macy's
Macy's Texas, Inc. Delaware Macy's
Macy's West, Inc. Ohio Macy's
Macy's.Com, Inc. New York Macy's.com
Minnesota Telemarketing, Inc. Minnesota
MOA Rest, Inc. Minnesota
Nasstock, Inc. New York
New Lines, inc. Minnesota
Paramustock, Inc. New Jersey

05/15/98 2
3

Federated Department Stores, Inc.
Subsidiary list as of 4/1/00

Corporate Name State of Incorporation Tradename(s)
- ----------------------------------------------------------------------------------------------------------------

Popular Club Plan, Inc. New Jersey
Popular Club Receivables, Inc. Delaware
Prime II Receivables Corporation Delaware
Prime Receivables Corporation Delaware
R. H. Macy (France) S.A.R.L. France
R. H. Macy Holdings (HK), Ltd. Delaware
R. H. Macy Overseas Finance N.V. Netherland Antilles
R. H. Macy Warehouse (HK), Ltd. Delaware
Rich's Department Stores, Inc. Ohio Goldsmith's
Lazarus
Rich's
Sabugo, Limited Hong Kong
Seven Hills Funding Corporation Delaware
Seven West Seventh, Inc. Delaware
Stern's Department Stores, Inc. Ohio Stern's
Tennessee Distribution, Inc. Minnesota
Tennessee Telemarketing, Inc. Minnesota
The Bon, Inc. Ohio The Bon
The Bon Marche
USA Direct/Guthy-Renker, Inc. (50% ownership) Minnesota
Western Distribution, Inc. Minnesota
Wiman Corporation Minnesota
Wise Chat Limited Hong Kong
YesDirect, Inc. Minnesota

05/15/98 3