<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>ex-21.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>


                           TSR, INC. AND SUBSIDIARIES
                                   EXHIBIT 21
                   LIST OF SUBSIDIARIES TO REPORT ON FORM 10-K
                         FISCAL YEAR ENDED MAY 31, 2001

                        NAME                    STATE OF INCORPORATION
                        ----                    ----------------------

            TSR Consulting Services, Inc              New York
            Construction Data Services, Inc           New York
            TSR Health Care Services, Inc             New York
            Catch/21 Enterprises Incorporated         Delaware


                                     Page 30


</TEXT>
</DOCUMENT>