Exhibit 21.1

SAKS INCORPORATED

SUBSIDIARIES AS OF JANUARY 29, 2011

Name of Subsidiary	Jurisdiction Of Formation	Tradenames
Café SFA—Minneapolis, LLC	California	Saks Saks Fifth Avenue
Club Libby Lu, Inc.	Illinois	Club Libby Lu
Fifth Floor Restaurant at SFA LLC	New York	Saks Saks Fifth Avenue
Merchandise Credit, LLC	Virginia
Saks & Company	New York	Saks Saks Fifth Avenue Club Libby Lu OFF 5TH Saks Fifth Avenue Outlet
Saks Direct, LLC	Delaware	Saks Saks Fifth Avenue Saks.com Saksfifthavenue.com
Saks Fifth Avenue, Inc.	Massachusetts	Saks Saks Fifth Avenue Club Libby Lu OFF 5TH Saks Fifth Avenue Outlet
Saks Fifth Avenue of Texas, Inc.	Delaware
Saks Fifth Avenue Texas LLC	Delaware	Saks Saks Fifth Avenue Club Libby Lu OFF 5TH Saks Fifth Avenue Outlet
Saks Holdings, Inc.	Delaware
SCCA Store Holdings, Inc.	Delaware	Saks Saks Fifth Avenue Club Libby Lu OFF 5TH Saks Fifth Avenue Outlet
Sixth Floor Restaurant at SFA LLC	New York	Saks Saks Fifth Avenue
Tex SFA, Inc.	New York
The Restaurant at Saks Fifth Avenue Corporation	New York	Saks Saks Fifth Avenue