EXHIBIT 21

                              LIST OF SUBSIDIARIES



                                                                            JURISDICTION OF
NAME OF SUBSIDIARY                                                           INCORPORATION
------------------------------------------------------------------------  --------------------
                                                                       
RH Holding Company, Inc.                                                  California
Benchmark Staffing, Inc.                                                  California
Benchmark Resources, Inc.                                                 California
Robert Half of California, Inc.                                           California
Cooperative Resources, Inc.                                               California
Golden State Temporaries, Inc.                                            California
Merlin Freelancers, Inc.                                                  California
TM Holdings, Inc.                                                         California
Robert Half of Texas G.P. Ltd.                                            Delaware
XYZ-II, Inc.                                                              Delaware
Atlantic Temporaries, Inc.                                                Delaware
Texas Temp Gen, Inc.                                                      Delaware
Texas Temp Lim, Inc.                                                      Delaware
Jersey Temporaries, Inc.                                                  Delaware
TM Digital, Inc.                                                          Delaware
Robert Half Incorporated                                                  Florida
R-H International Advertising Fund, Inc.                                  Florida
OfficeTeam Inc.                                                           Louisiana
Robert Half Corporation                                                   Nevada
Robert Half Nevada Staff, Inc.                                            Nevada
Tripoli Associates Corporation                                            New York
Robert Half of Pennsylvania, Inc.                                         Pennsylvania
Monarch Staffing, L.P.                                                    Texas
Texas Temp Limited Partnership                                            Texas
RHT, L.P. (a limited partnership)                                         Texas
Robert Half Australia Pty. Ltd.                                           Australia
RHI Belgium S.A./N.V.                                                     Belgium
Robert Half Belgium S.A./N.V.                                             Belgium
Robert Half Canada Inc.                                                   Canada
Robert Half Czech Republic, S.r.o.                                        Czech Republic
Robert Half France S.A.                                                   France
RHI Interim                                                               France
Robert Half S.A.                                                          France
Robert Half Ireland Limited                                               Ireland
Robert Half Deutschland Beteiligungsgesellschaft mbH                      Germany
Robert Half Deutschland GmbH & Co. KG                                     Germany
Robert Half New Zealand Limited                                           New Zealand
Robert Half Limited                                                       United Kingdom