Exhibit 21
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SUBSIDIARIES OF THE COMPANY
Burlington Coat Factory Warehouse Corporation is the parent
corporation of 282 subsidiaries which operate "off-price"
retail apparel stores in the United States.
Burlington Coat Factory Realty Corp., a Delaware corporation,
which buys, sells and otherwise deals in real estate in
connection with the Company's business.
Burlington Coat Factory Warehouse, Inc., a Pennsylvania
corporation, which leases the Company's store in Clifton Heights,
Pennsylvania to one of the Company's operating subsidiaries.
Monroe G. Milstein, Inc., a New York corporation, which operates
a wholesale apparel business.
LC Acquisition Corp., a New York corporation, which owns an
interest in a manufacturer of coats.
C.L.B., Inc., a Delaware corporation, through which the Company
collects royalties from its subsidiaries for the use of its trade
names.
C.F.B., Inc., a Delaware corporation, through which the Company
provides financing for its subsidiaries for the acquisition of
their merchandise inventory and store fixtures.
C.F.I.C. Corporation, a Delaware corporation, which is an
investment holding company.
Burlington Coat Factory Direct Corporation, a New Jersey
corporation, formed for direct marketing purposes.
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