EXHIBIT 21

TRANS WORLD ENTERTAINMENT CORPORATION

SIGNIFICANT SUBSIDIARIES OF THE REGISTRANT

Name of Significant Subsidiary	State of Incorporation	Subsidiary Trade Names
Media Logic USA, LLC.	New York	Media Logic USA, LLC
Record Town, Inc.	New York	Record Town, Inc. Planet Music The Wall CD World Disc Jockey f.y.e. Games Streetside Records Specs fye.com wherehouse.com secondspin.com suncoast.com samgoody.com
Record Town USA, LLC	Delaware	Record Town USA, LLC f.y.e. (For Your Entertainment) Coconuts Saturday Matinee Strawberries f.y.e. movies Second Spin Wherehouse Music On Cue Suncoast Sam Goody
Record Town Utah, LLC	New York	Record Town Utah, LLC f.y.e. Superstore
Movies Plus, Inc.	New York	Movies Plus, Inc. f.y.e. Superstore
Trans World New York, LLC	New York	Trans World New York, LLC
Trans World Florida, LLC	Florida	Trans World Florida, LLC