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EXHIBIT 21

NAME STATE OF TRADENAME(S)
INCORPORATION
- ----------------------------------------------------------------------------------------------------------------------

22 East Advertising Agency, Inc. Florida
22 East Realty Corporation Florida
3240 Properties Corp. Delaware
A&S Real Estate, Inc. Delaware
Allied Mortgage Financing Corp. Delaware
Allied Stores General Real Estate Company Delaware
Allied Stores International, Inc. New York
Allied Stores International Sales Company, Inc. New York
Allied Stores Marketing Corp. New York
Astoria Realty, Inc. Delaware
Auburndale Realty, Inc. Delaware
Bamrest Del, Inc. Delaware
Bamrest NJ. Inc. New Jersey
Bamrest Penn, Inc. Pennsylvania
BFC Real Estate Company Delaware
Bloomingdale's, Inc. Ohio Bloomingdale's
Bloomingdale's By Mail Ltd. New York
Bloomingdale's Real Estate, Inc. Delaware
Broadway Receivables, Inc. Delaware
Broadway Stores, Inc. Delaware Broadway, Emporium, Weinstocks
Bullock's, Inc. Ohio Bullock's
Burdine's Main Store Real Estate, Inc. Delaware
Burdine's Real Estate, Inc. Delaware
Burdine's Real Estate II, Inc. Delaware
Burdines, Inc. Ohio Burdines
Calclove Realty Corp. California
CalVal Realty Corp. California
Camelback Funding Corporation Delaware
Carter Hawley Hale Properties, Inc. California
Cowie & Company, Limited New York
Davrest Ga., Inc. Georgia
Delphis Corporation Delaware
Douglaston Plaza, Inc. Delaware
Executive Placements Consultants, Inc. New York
FACS Group, Inc. Ohio FACS
Financial and Credit Services Group

FDS National Bank Ohio
Federated Claims Services Group, Inc. Delaware Federated Medical Services Group
Federated Corporate Services, Inc. Delaware Federated Logistics
Federated Credit Holdings Corporation Delaware
Federated Department Stores, Inc. Delaware Federated Merchandising (FM)
Federated Product Development (FPD)

Federated Department Stores Foundation Ohio

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EXHIBIT 21 (CONT)

NAME STATE OF TRADENAME(S)
INCORPORATION
- ----------------------------------------------------------------------------------------------------------------------

Federated Department Stores Insurance Company, Ltd. Bermuda
Federated Noteholding Corporation Delaware
Federated Noteholding Corporation II Delaware
Federated Real Estate, Inc. Delaware
Federated Retail Holdings, Inc. Delaware
Federated Stores Realty, Inc. Delaware
Federated Systems Group, Inc. Delaware
Finite Limited Hong Kong
Garage Park Corp. New York
Hamilton By Appointment Delaware
Hunt Valley Properties Corp. Maryland
I. Magnin, Inc. Delaware I. Magnin
I. Magnin Properties Corp. Delaware
I. Magnin Properties Corp. II Delaware
J. N. A. Properties Corp. New Jersey
Jor-Mar, Inc. Delaware
Jordan Marsh Insurance Agency, Inc. Massachusetts
Jordan Servicenter, Inc. Delaware
Kings Plaza Shopping Center of Avenue U, Inc. New York
L&K Properties Corp. Ohio
Lazarus, Inc. Ohio Lazarus
Lazarus PA, Inc. Ohio Lazarus
Lazarus Real Estate, Inc. Delaware
M H L Properties Corp. of Massachusetts Massachusetts
MacFla Rest, Inc. Florida
Macy Credit Corp. Delaware
Macy Financial, Inc. Delaware
Macy N. R. Properties Corp. New York
Macy Receivables Funding Corp. Delaware
Macy Receivables Master Servicing Corp. Delaware
Macy's Close-Out, Inc. Ohio Macy's Close-Out
MCO
Shoe Outlet Center

Macy's Data and Credit Services Corp. Delaware
Macy's East, Inc. Ohio Macy's East
Macy('s)
Jordan Marsh

Macy's Kings Plaza Real Estate, Inc. Delaware
Macy's Primary Real Estate, Inc. Delaware
Macy's Real Estate, Inc. Delaware
Macy's Secondary Real Estate, Inc. Delaware
Macy's Specialty Stores, Inc. Ohio Aeropostale
Charter Club

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EXHIBIT 21 (CONT)

NAME STATE OF TRADENAME(S)
INCORPORATION
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Macy's West, Inc. Ohio Macy's West
Macy('s)

MCC Special Corp. Delaware
MOA Rest, Inc. Minnesota

MSS-Delaware, Inc. Delaware Aeropostale
Charter Club

N. B. Properties Corp. New Jersey
Nasstock, Inc. New York
New Haven Properties Corp. Connecticut
Paramustock, Inc. New Jersey
Pasadena Properties Corp. Delaware
Prime Receivables Corporation Delaware
R. H. Macy (France) S.A.R.L. France
R. H. Macy China, Ltd. Delaware
R. H. Macy Holdings (HK), Ltd. Delaware
R. H. Macy Overseas Finance N.V. Netherlands Antilles
R. H. Macy Warehouse (HK), Ltd. Delaware
Rest Tex, Inc. Texas
Rich's Department Stores, Inc. Ohio Goldsmith's
Rich's

Rich's Main Store Real Estate, Inc. Delaware
Rich's Real Estate, Inc. Delaware
Sabugo, Limited Hong Kong
Sacvent Corp. Delaware
Sacvent Garage California
Sanstoff East Properties Corp. California
Saramaas Realty Corp. Florida
Seven Hills Funding Corporation Delaware
Seven West Seventh, Inc. Delaware
Shop 34 Advertising, Inc. New York
Stern's Department Stores, Inc. Ohio Stern's
Stern's-Echelon, Inc. Delaware
Stern's-Granite Run, Inc. Delaware
Stern's-Moorestown, Inc. Delaware
Sunsac Properties Corp. California
The Bon, Inc. Ohio The Bon Marche
The Bon

Tukwila Warehousing Services Corporation Washington
U & F Realty Corp. * New York
W. P. Properties Corp. New York
Wise Chat Limited Hong Kong

*50% Owned by Kings Plaza Shopping Center of Avenue U, Inc.