EXHIBIT 21
 
                                SUBSIDIARIES OF
                              APPLE COMPUTER, INC*
 


                                                                                                    JURISDICTION
                                                                                                         OF
NAME                                                                                                INCORPORATION
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Apple Computer B.V.                                                                                   Netherlands
Apple Computer, Inc. Limited                                                                              Ireland
Apple Computer Limited                                                                                    Ireland
Apple Japan, Inc.                                                                                           Japan
Claris (Ireland) Limited                                                                                  Ireland

 
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*   Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other
    subsidiaries of Apple Computer, Inc. are omitted because, considered in the
    aggregate, they would not constitute a significant subsidiary as of the end
    of the year covered by this report.