EXHIBIT 21
 
                              LIST OF SUBSIDIARIES
 
    Bertucci's Restaurant Corp., a Massachusetts Company, which does business
    under the name of "Bertucci's Brick Oven Pizzeria".
 
    Berestco, Inc., a Massachusetts Company.
 
    Bertucci's Securities Corp, a Massachusetts Company.
 
    Sal & Vinnie's Sicilian Steakhouse, Inc.


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