EXHIBIT 21

                              LIST OF SUBSIDIARIES

ABS Educational Heritage, LLC (DE)
AIU Educational Heritage, LLC (DE)
Al Collins Graphic Design School, Ltd. (DE)
Allentown Business School, Ltd. (DE)
American European Middle East Corporation, L.L.C. (GA)
American InterContinental University, Inc. (GA)
American InterContinental University - London, Limited (UK)
American InterContinental University - London, Ltd. U.S. (DC)
Briarcliffe College, Inc. (NY)
Briarcliffe Educational Heritage, LLC (DE)
Brooks College, Ltd. (DE)
Brooks Institute of Photography, L.L.C. (DE)
Brown Institute, Ltd. (DE)
California Culinary Academy, Inc. (CA)
California Culinary Academy, LLC (DE)
Career Education Corporation France SAS (FR)
Career Education Corporation Luxembourg S?rl (Luxembourg)
CEC Educated Staffing, Inc. (DE)
CEC e-Learning, LLC (IL)
CEC Employee Group, LLC (DE)
CEC Europe, LLC (DE)
CEC Europe, LLC & Cie, SCS (Luxembourg)
CEC Holdings I, Inc. (DE)
CEC Management, Inc. (IL)
CEC OnLine Sales, LLC (IL)
Centre d'Etudes Europeen du Sud Ouest (CEE SO) Sarl (France
Centre d'Etudes Europeen Rhone-Alpes (CEE Rhone-Alpes) Sarl (France)
Curriculum Holding Co., LLC (DE)
EduTrek Systems, Inc. (GA)
EduTrek International, Inc. (GA)
Formastrat SA (France)
Gibbs College of Boston, Inc., a private two-year college (MA)
Harrington Institute of Interior Design, Inc. (IL)
Hoban Holding, Inc (PA)
IAMD, Limited (DE)
International Academy of Design, Inc./Academie Internationale du Design Inc.
  (Quebec)
International Academy of Design - Orlando, Inc. (FL)
International Academy of Merchandising & Design (Canada) Ltd. (Ontario)
International Academy of Merchandising & Design, Inc. (FL)
International Academy of Merchandising & Design, Ltd. (IL)
Katharine Gibbs of Philadelphia, LLC (PA)
KGS Educational Heritage, LLC (DE)
LCB Culinary Schools, LLC (DE)
LCB Educational Heritage, LLC (DE)
McIntosh College, Inc. (DE)
Market Direct, Inc. (IL)
Missouri College, Inc. (MO)
Organisation et Developpement (O & D) SAS (France)
Orlando Culinary Academy, Inc. (FL)



                        LIST OF SUBSIDIARIES (CONTINUED)

PA Culinary Acquisition Corporation (DE)
PA Educational Heritage, LLC (DE)
Pennsylvania Institute of Culinary Arts, Inc. (PA)
Retter Business College Corp. (Ontario)
School of Computer Technology, Inc. (DE)
SCI 24 Rue Raze (France)
SCI Ateliers "Perspectives Courr?ges" de la Villette (France)
SCI Bassin des "Perspectives Courr?ges" de la Villette (France)
SCI Quartier des Chartrons (France)
Scottsdate Culinary Institute, Inc. (DE)
Societe d'Expansion Economique et Culturelle du Bassin de la Villette
  (SEEC Bassin de la Villette)
SAS (France)
Societe Francaise d'Etude et de Formation (SFEF) Sarl (France)
SoftTrain Institute Inc. (Ontario)
Southern California School of Culinary Arts, Ltd. (DE)
Sup Sante Sarl (France)
TCA Acquisition, L.P. (TX)
TCA Beverages, Inc. (TX)
TCA Group, Inc. (TX)
The Cooking and Hospitality Institute of Chicago, Inc. (IL)
The Katharine Gibbs Corporation - Melville (NY)
The Katharine Gibbs Corporation - New York (NY)
The Katharine Gibbs School of Montclair, Inc. (NJ)
The Katharine Gibbs School of Piscataway, Inc. (NJ)
The Katharine Gibbs School of Norwalk, Inc. (CT)
The Katharine Gibbs School of Providence, Inc. (RI)
Washington Business School, Ltd. (DE)
Western Culinary Institute, Ltd. (DE)