<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>2
<FILENAME>exh21_14607.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>
                                                                      EXHIBIT 21
                                                                      ----------


                           TSR, INC. AND SUBSIDIARIES

                   List of Subsidiaries to Report on Form 10-K
                         Fiscal Year Ended May 31, 2006


          Name                                 State of Incorporation/Formation
          ----                                 --------------------------------

TSR Consulting Services, Inc.                             New York
Logixtech Solutions, LLC                                  Delaware
</TEXT>
</DOCUMENT>