EXHIBIT 21.1

THE ESTÉE LAUDER COMPANIES INC.

SIGNIFICANT SUBSIDIARIES

All significant subsidiaries are wholly-owned by The Estée Lauder Companies Inc. and/or one or more of its wholly-owned subsidiaries.

Name	Jurisdiction in which Organized
Estee Lauder Inc.	Delaware
Estee Lauder International, Inc.	Delaware
ELC Management LLC	Delaware
Estee Lauder Europe, Inc.	Delaware
Estee Lauder Luxembourg S.a.R.L.	Luxembourg
Estee Lauder BV	Belgium
NEDP Holding S.a.R.L.	Luxembourg
Estee Lauder AG Lachen	Switzerland
ELCA Cosmetics GmBH	Switzerland
Estee Lauder COORDINATION Center BV	Belgium
Estee Lauder UK Holdings Ltd.	United Kingdom
Estee Lauder Cosmetics Limited	United Kingdom
DB Midco Inc.	Canada
DB GP Co. Inc.	Canada
DB Partners LP	Canada
DB Newco Inc.	Canada
DB Amalco Inc.	Canada
Beautiful Holdings ULC	British Columbia
Deciem Beauty Group Inc.	Canada
Estee Lauder (Shanghai) Commercial Company Ltd.	China