Exhibit 21 List of Subsidiaries Corporation State of Incorporation Status - ----------- ------------- ------ Island Wholesale Grocers Inc. New York wholly owned inactive, in process of dissolution PHS Group Inc. Pennsylvania active wholly owned by SYBR.com Inc. d.b.a. Dealbynet.com (NY), PHS Private Label Group (NY), Pro Set Distributors (NY), SYBR.com (NY), Grocers Supply (NY), Quality Food Brands (NY), Household Supplies (NY), BeautyBuys.com (NY), Wholesale Cash and Carry (NY), Cash and Carry (NY) PHS Group Inc. New Jersey active wholly owned by SYBR.Com Inc. SYBR.Com Inc. New Jersey active wholly owned by Synergy Brands Inc. Net Cigar.Com Inc. New York inactive wholly owned by SYBR.Com Inc., in process of dissolution Net Cigar.Com Inc. Florida inactive wholly owned by SYBR.com Inc., In process of dissolution Dealbynet.com Inc. New York active wholly owned by PHS Group Inc. (PA) Gran Reserve Corporation Florida active wholly owned by Synergy Brands Inc. d.b.a. BeautyBuys.com (FL), CigarsAroundtheWorld.com (FL), Cigar Kingdom (FL), CigarGold.com (FL), NetCigar.com (FL), Pro Set Distributors (FL) Quality Food Brands Inc. Nevada active wholly owned by PHS Group Inc. (PA) and Synergy Brands Inc. EX-21