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EXHIBIT (21)
WALL STREET DELI, INC.
AND SUBSIDIARIES
SUBSIDIARIES OF THE REGISTRANT
<TABLE>
<CAPTION>
Percentage
State of of Voting
Incorporation Securities
Owned
-------------------------------- ------------- ----------
<S> <C> <C>
Sandwich Chef of Alabama, Inc. Alabama 100%
Downtown Food Service, Inc. Tennessee 100%
Sandwich Chef of Colorado, Inc. Colorado 100%
Sandwich Chef of Texas, Inc. Texas 100%(a)
Sandwich Chef of D.C., Inc. Delaware 100%
Sandwich Chef of Illinois, Inc. Illinois 100%
</TABLE>
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(a) Wholly-owned subsidiary of Sandwich Chef of Colorado, Inc.
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