Exhibit 21.1

Saks Incorporated

Subsidiaries

As of April 10, 2003

1. Cafe SFA – Minneapolis, Inc.

2. Carson Pirie Holdings, Inc.

3. Carson Pirie Scott Insurance Services, Inc.

4. CP Holdings Virginia, LLC

5. Herberger’s Department Stores, LLC

6. Jackson Leasing, LLC

7. McRae’s of Alabama, Inc.

8. McRae’s Stores Partnership

9. McRae’s Stores Services, Inc.

10. McRae’s, Inc.

11. McRIL, LLC

12. Merchandise Credit, LLC

13. National Bank of the Great Lakes

14. New York City Saks, LLC

15. North Park Fixtures, Inc.

16. Parisian, Inc.

17. Parisian Virginia, LLC

18. PMIN General Partnership

19. Saks & Company

20. Saks Credit Corporation

21. Saks Direct, Inc.

22. Saks Distribution Centers, Inc.

23. Saks Fifth Avenue Distribution Company

24. Saks Fifth Avenue Food Corporation

25. Saks Fifth Avenue of Texas, Inc.

26. Saks Fifth Avenue Texas, L.P.

27. Saks Fifth Avenue, Inc.

28. Saks Holdings, Inc.

29. Saks Transitional Credit Corporation

30. Saks Wholesalers, Inc.

31. SCCA, LLC

32. SCCA Store Holdings, Inc.

33. SCIL, LLC

34. SCIL Store Holdings, Inc.

35. SFA Finance Company II

36. SFA Holdings, Inc.

37. SFA Realty, Inc.

38. SFAILA, LLC

39. Tex SFA, Inc.

40. The Restaurant at Saks Fifth Avenue Corporation