EXHIBIT 21.1

SUBSIDIARIES OF THE COMPANY

      All subsidiaries are 100 percent owned, directly or indirectly, by the Company unless otherwise indicated.

Entity Name	Jurisdiction of Formation
The Ralph Lauren Catalog Company, Inc.		Delaware
Polo Wings II, Inc.		Delaware
The Polo Lauren Company, LP		New York
Polo Ralph Lauren UK Limited		United Kingdom
Ralph Lauren Limited		United Kingdom
L&S (UK) Limited		United Kingdom
Polo Shirts (UK)		United Kingdom
The RL Trading Company Ltd.		United Kingdom
Polo Ralph Lauren Sourcing Company, Ltd.		Hong Kong
Polo Ralph Lauren Sourcing PTE, Ltd.		Singapore
Mountain Rose International, Ltd. (Hong Kong)		Hong Kong
Rodeo Girls Productions, Inc.		New York
Mountain Rose (USA), LLC		Delaware
Polo Ralph Lauren Womenswear, Inc.		Delaware
The Ralph Lauren Womenswear Company, L.P.		Delaware
RLWW, Inc.		Delaware
R.L. Fashions of (Canada), Inc.		Canada
PRL USA Holdings, Inc.		Delaware
PRL USA, Inc.		Delaware
Ralph Lauren Home Collection, Inc.		Delaware
Ralph Lauren Home Products Development, LLC		Delaware
Ralph Lauren Home Collection Showroom, LLC		Delaware
RL Fragrances, LLC		Delaware
PRL Fashions, Inc.		Delaware
PRL International, Inc.		Delaware
PRL Financial Corp.		Delaware
The Polo/ Lauren Company L.P. (New York)		New York
Polo International Assignments Service Corp.		Delaware
Fashions Outlet of America, Inc.		Delaware
Fashion Development Corp.		Delaware
FOA Management Ltd.		Delaware
R.L. Fashions of Alabama, LLC		Delaware
Polo California, LLC		Delaware
R.L. Fashions of Arizona, LLC		Delaware
R.L. Fashions of Cabazon CA, LLC		Delaware
Polo Colorado, LLC		Delaware
R.L. Fashions of Connecticut, LLC		Delaware
R.L. Fashions of Delaware, LLC		Delaware
Polo Florida, LLC		Delaware
Fashions Outlet of Florida, LLC		Delaware
Polo Georgia, LLC		Delaware
Polo Pennsylvania, LLC		Delaware
Polo Illinois, LLC		Delaware

Entity Name	Jurisdiction of Formation
R.L. Fashions of Indiana, LLC		Delaware
R.L. Fashions of Massachusetts, LLC		Delaware
PRL Michigan, LLC		Delaware
R.L. Fashions of Missouri, LLC		Delaware
R.L. Fashions of Montana, Inc.		Delaware
R.L. Fashions of Naples, LLC		Delaware
R.L. Fashions of Nebraska		Delaware
Polo Nevada LLC		Delaware
R.L. Fashions of New Hampshire, LLC		Delaware
National Polo Retailers, Inc.		Delaware
R.L. Fashions of New York, LLC		Delaware
R.L. Fashions of North Carolina, LLC		Delaware
R.L. Fashions of Ohio, LLC		Delaware
R.L. Fashions of Oregon, LLC		Delaware
R.L. Fashions Tennessee, LLC		Delaware
R.L. Fashions of Texas, Inc.		Delaware
RLPR, Inc.		Delaware
R.L. Fashions of South Carolina, LLC		Delaware
R.L. Fashions of Utah, LLC		Delaware
R.L. Fashions of Virginia, LLC		Delaware
R.L. Fashions of West Virginia, LLC		Delaware
R.L. Fashions of Wisconsin, Inc.		Delaware
R.L. Fashions of Woolrich, PA., Inc.		Delaware
R.L. Fashions of Wyoming, LLC		Delaware
R.L. Fashions of Iowa, LLC		Delaware
R.L. Fashions of Maine, LLC		Delaware
R.L. Fashions of Maryland, LLC		Delaware
R.L. Fashions of Minnesota, LLC		Delaware
R.L. Fashions of Mississippi, LLC		Delaware
R.L. Fashions of Vermont, LLC		Delaware
R.L. Fashions of Wisconsin, LLC		Delaware
R.L. Fashions of Washington, LLC		Delaware
Polo New York, LLC		Delaware
Polo Retail, LLC		Delaware
Polo Soho, LLC		Delaware
41 Jobs Lane, LLC		Delaware
Polo Hawaii, LLC		Delaware
Poloconn Retailers, Inc.		Delaware
PRL Jeans Retail Concepts, LLC		Delaware
PRL Restaurant Concepts of Illinois, LLC		Delaware
Polo Rodeo Inc.		California
Colorado Retail, LLC		Delaware
Consolidated Polo Retailers, Inc.		Delaware
Polo DC, LLC		Delaware
Perkins Shearer Pacifica Ltd.
Perkins Shearer Pennsylvania, Inc.		Colorado
Philadelphia Polo, Ltd., Joint Venture		Colorado
Polo Cherry Creek, LLC		Delaware

Entity Name	Jurisdiction of Formation
Western Polo Retailers, LLC		Delaware
WSH, LLC		Delaware
PRLCMI, LLC		Delaware
Polo Ralph Lauren Japan Corp.		Japan
Club Monaco Corp. (Nova Scotia)		Nova Scotia
Club Monaco U.S., LLC		Delaware
Club Monaco (Hong Kong) Limited		Hong Kong
Club Monaco Europe Limited (UK)		United Kingdom
Club Monaco S.A.M. (Monagescue)		Principality of Monaco
Poloco USA, Inc. (US)		Delaware
PRL Trans Atlantic, Inc. (US)		Delaware
PRL European Enterprises, Inc. (US)		Delaware
Acqui Polo CV (Netherlands)		Netherlands
Polo Hold BV (Netherlands)		Netherlands
Acqui Polo Espana (Spain)		Spain
Poloco Espana SA (Spain)		Spain
Acqui Polo SAS (France)		France
Poloco SAS (France)		France
Polo Moden Gmbh (Germany)		Germany
Polo Scandinavia AB (Sweden)		Sweden
PRL Textil Gmbh (Austria)		Austria
PFO Retail Management SAS (France)		France
Poloco Belgium S.p.r.l. (Belgium)		Belgium
PRL Fashions of Europe S.r.l. (Italy)		Italy
Poloco Netherlands BV (Netherlands)		Netherlands
Polo Fin BV (Netherlands)		Netherlands
Polo Retail Europe Limited (FKA) Acqui Polo UK (UK)		United Kingdom
Poloco Ltd. (UK)		United Kingdom
Polo UK Ltd. (FKA) Polo Factory Outlet Ltd. (UK)		United Kingdom
Polo Jeans Co. (Europe) Ltd. (UK)		United Kingdom
PRL S.R.L. Argentina		Argentina
Polo Ralph Lauren Milan S.r.l. (Italy)		Italy
Polo Ralph Lauren Sourcing Italy S.r.l. (Italy)		Italy
Polo Ralph Lauren Europe SARL (Switzerland)		Switzerland
PRL Hotel Company, LLC		Delaware
379 West Broadway Retail, LLC		New York
Polo Players, Ltd GP		Delaware
Polo Players Alto Company GP		Delaware
PRC Management Corp.		Colorado
R.L. Fashions of Michigan, LLC		Delaware