Exhibit 21     Subsidiaries of National Beauty
          Names under which
Name     Jurisdiction of Incorporation     Subsidiaries do Business
- ----     -----------------------------     ------------------------
Cleaning Express USA, Inc.     Florida     Cleaning Express USA, Inc.
- --------------------------     -------     --------------------------
BeautyWorks USA, Inc.     Florida     BeautyWorks USA, Inc.
- ---------------------     -------     ---------------------
Beauty Merchant, Inc.     Florida     Beauty Merchant, Inc.
- ---------------------     -------     ---------------------