Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
Bowater Mersey Paper Company Limited	Nova Scotia		49	%
Cable One, Inc.	Delaware		100	%
Capitol Fiber, Inc.	Maryland		80	%
CourseAdvisor, Inc.	Delaware		100	%
The Daily Herald Company	Washington		100	%
El Tiempo Latino LLC	Delaware		100	%
Express Publications Company, LCC	Delaware		100	%
Greater Washington Publishing, Inc.	Delaware		100	%
Kaplan, Inc.	Delaware		99.35	%
American Educational Resources, Inc.	Massachusetts		100	%
Kaplan Professional Holdings, Inc.	Delaware		100	%
DF Institute, Inc.	Illinois		100	%
Dearborn Financial Publishing, Inc.	Illinois		100	%
Education Connection Services, Inc.	Delaware		100	%
Kaplan Netherlands B.V	The Netherlands		100	%
Kaplan Singapore Pte. Ltd.	Singapore		100	%
Asia Pacific Management Institute Pte Ltd.	Singapore		100	%
Asia Pacific Management Institute Limited	Hong Kong		100	%
Asia Pacific Management Institute(s) Pte Limited	Singapore		100	%
Lotus Advertising Pte Ltd.	Singapore		100	%
Management Development Institute (HK) Limited	Hong Kong		100	%
The Financial Training (Shanghai) Co., Ltd.	China (PR)		100	%
Shanghai Kai Bo Education Investment Management Co. Limited	China (PR)		40	%
Accountancy & Business College Holdings Limited	Ireland		100%	(a)
Accountancy & Business College (Ireland) Limited	Ireland		100	%
Methley Limited	Ireland		100	%
Kitagarth Services	Ireland		100	%
Accountancy & Business College (Software) Limited	Ireland		100	%

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Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
DBS Training Limited	Ireland		100	%
European Business School (Ireland) Limited	Ireland		100	%
LSB College Limited	Ireland		100	%
Buccleuch Estates Limited	Ireland		100	%
Newhall Printing Co. Limited	Ireland		100	%
The Dublin Business School Limited	Ireland		100	%
DBS Education (Malaysia) SDN BHD	Malaysia		100	%
Coxcourt Limited	Ireland		100	%
Kidum Enterprises and Publishing (1981) Ltd.	Israel		100	%
Lachman Test Preparation Ltd.	Israel		100	%
Kidum Test Preparation Ltd.	Israel		100	%
Kidum IT Ltd.	Israel		100	%
Kidum Enterprises Management & Marketing (1995) Ltd.	Israel		100	%
W.S.I. Training Ltd.	Israel		100	%
KPE LLC	Delaware		100	%
EduNeering Holdings, Inc.	Delaware		100	%
Kaplan Test Prep and Admissions Limited	England & Wales		100	%
Kaplan (Canada) Ltd.	Ontario		100	%
U.S. CPA ExamPrep, Inc.	Ontario		100	%
Kaplan Educational Services de Mexico, S. de R.L. de C.V.	Mexico		99	%
Education HR Services Mexico, S. de R.L. de C.V.	Mexico		99	%
Kaplan English Colleges Pty Limited	Australia		100	%
International House Queensland English Language College Pty Limited	Australia		100	%
Access Learning Institutes Pty Limited	Australia		100	%
Kaplan Higher Education Corporation	Delaware		100	%
Andon Colleges, Inc.	California		100	%
DEST Education Corporation	California		100	%
California Academy of Merchandising, Art & Design, Inc.	Delaware		100	%

2

Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
CHI Acquisition Corp.	Delaware		100	%
Computer Hardware Service Company, Inc.	Pennsylvania		100	%
Denver Acquisition Corp.	Delaware		100	%
Educational Ventures (Texas), Inc.	Delaware		100	%
HBC Acquisition Corp.	Delaware		100	%
Heritage-KHEC, Inc.	Nevada		100	%
ICM Acquisition Corp.	Delaware		100	%
Iowa College Acquisition Corp.	Delaware		100	%
KHEC-Albuquerque, Inc.	New Mexico		100	%
KHEC-Florida, Inc.	Florida		100	%
KHEC-Maine, Inc.	Maine		100	%
Andover College	Maine		100	%
MTSX Acquisition Corp.	Delaware		100	%
Maric Learning Systems	California		100	%
New Hampshire Acquisition Corp.	Delaware		100	%
Hesser, Inc.	New Hampshire		100	%
OIOPT Acquisition Corp.	Delaware		100	%
Palo Vista College of Nursing & Allied Health Sciences, Inc.	California		100	%
Quest Ventures, LLC	Delaware		100	%
Texas Educational Ventures, LLP	Texas		100	%
RETS Acquisition Corp.	Massachusetts		100	%
SACMD Acquisition Corp.	Delaware		100	%
Sawyer-KHEC, Inc.	Indiana		100	%
Sawyer College, Inc.	Indiana		100	%
Scottsdale Educational Center for Allied Health Careers, Incorporated	Arizona		100	%
Tesst-Kap, LLC	Delaware		100	%
Thompson Education, LLC	Delaware		100	%
Kaplan International, Inc.	Delaware		100	%

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Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
Kaplan IT, Inc.	Georgia		100	%
Kaplan IT Limited	England & Wales		100	%
Kaplan IT (PTY) Limited	South Africa		100	%
Kaplan Mexico Holdings, LLC	Delaware		100	%
Kaplan (India) Private Limited	India		95	%
Kaplan (PR) Inc.	Puerto Rico		100	%
Kaplan Test Prep International, Inc.	California		100	%
Aspect Education, Inc.	California		100	%
Aspect Education Sydney Pty Limited	Australia		100	%
Aspect ILA Sydney Pty Limited	Australia		100	%
Aspect ILA Perth Pty Limited	Australia		100	%
International Language Academies Education (NZ) Limited	New Zealand		100	%
ILA South Pacific Limited	New Zealand		100	%
Kaplan U.K. Limited	England & Wales		100	%
Aspect Education Limited	England & Wales		100	%
Aspect (Beijing) Education Information Consulting Co. Ltd.	China (PR)		100	%
I.S. Holdings, Inc.	British Columbia		100	%
Pacific Language Institute (Vancouver),Inc.	British Columbia		100	%
Stin Holdings, Inc.	British Columbia		100	%
Pacific Language Institute (Toronto), Inc.	Ontario		100	%
Aspect Education UK Limited	England & Wales		100	%
Aspect Educational Services Limited	England & Wales		100	%
Aspect US Holdings Limited	England & Wales		100	%
Aspect International Language Schools II BV	The Netherlands		100	%
Aspect Education Sweden AB	Sweden		100	%
Aspect International Language Academies Limited	England & Wales		100	%
Aspect International Language Schools Corp.	Canada		100	%
Aspect International Language Schools Limited	Ireland		100	%

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Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
Aspect Internationale Sprachschule GmbH	Germany		100	%
Aspect Language Schools Limitada	Columbia		50	%
Aspect Language Schools Limited	Switzerland		100	%
Aspect S.A.R.L. France	France		100	%
	British Virgin
Optagon International Limited BVI	Islands		100	%
Aspect Education (Hong Kong) Limited	Hong Kong		100	%
Kaplan International Holdings Limited	England & Wales		100	%
Kaplan Higher Education Limited	England & Wales		100	%
Kaplan Financial Limited	England & Wales		100	%
Emile Woolf College Limited	England & Wales		100	%
Kaplan Financial (Singapore) Pte. Limited	Singapore		100	%
Kaplan Financial (HK) Limited	Hong Kong		100	%
Profound Development Limited	Hong Kong		100	%
Profound Times Limited	Hong Kong		100	%
Hawksmere Limited	England & Wales		100	%
Hawksmere Employee Benefit Trust Company Limited.	England & Wales		100	%
HLT Holdings Limited	England & Wales		100	%
HLT Properties Limited	England & Wales		100	%
Holborn College Limited	England & Wales		100	%
Kaplan International Colleges U.K. Limited	England & Wales		100	%
Kaplan Colleges Private Limited	India		100	%
Kaplan International Colleges (Private) Limited	Pakistan		100	%
Kaplan Glasgow Limited	England & Wales		100	%
Kaplan International Colleges Limited	Nigeria		100	%
Kaplan Liverpool Limited	England & Wales		100	%
Kaplan NT Limited	England & Wales		100	%
Kaplan US Limited	England & Wales		100	%
Kaplan Law School Limited	England & Wales		100	%

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Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
Kaplan Open Learning Limited	England & Wales		100	%
Kaplan Open Learning (Essex) Limited	England & Wales		100	%
Kaplan Publishing Limited	England & Wales		100	%
Foulks Lynch Limited	England & Wales		100	%
Kaplan Australia Holdings Pty Limited	Australia		100	%
Kaplan Australia Pty Limited	Australia		100	%
Kaplan Higher Education Pty Limited	Australia		100	%
Bradford College Pty Ltd.	Australia		100	%
Grange Business School Pty Ltd.	Australia		100	%
Tribeca Learning Pty Limited	Australia		100	%
Kaplan Education Pty Limited	Australia		100	%
The Institute of Management and Development Pty Limited	Australia		100	%
Australian Property College Pty Limited	Australia		100	%
Score! Learning, Inc.	Delaware		95.85	%
eScore.com, Inc.	Delaware		100	%
Score! Educational Centers, Inc.	California		100	%
Washington Post/Kaplan IC Limited Company	Cyprus		100	%
	British Virgin
Wise Tactic Holding Limited	Islands		40	%
Los Angeles Times-Washington Post News Service, Inc.	D.C.		50	%
Newsweek, Inc.	New York		100	%
Newsweek Budget Travel, Inc.	Delaware		100	%
Newsweek Productions, Inc.	Delaware		100	%
Newsweek Services, Inc.	Delaware		100	%
Newsweek Services (Canada), Inc.	Delaware		100	%
Post-Newsweek Media, Inc.	Maryland		100	%
Post-Newsweek Stations, Inc.	Delaware		100	%
Post-Newsweek Stations, Florida, Inc.	Florida		100	%
Post-Newsweek Stations, Houston GP, Inc.	Delaware		100	%

6

Exhibit 21

	Jurisdiction	% of
	of	Voting
	Incorporation	Equity
	or	Owned
Name of Subsidiary	Organization	by Parent
Post-Newsweek Stations, Michigan, Inc.	Delaware		100	%
Post-Newsweek Stations, Orlando, Inc.	Delaware		100	%
Post-Newsweek Stations, San Antonio GP, Inc.	Delaware		100	%
Post-Newsweek Productions Inc.	Delaware		100	%
Robinson Terminal Warehouse Corporation	Delaware		100	%
Washingtonpost.Newsweek Interactive Company, LLC	Delaware		100	%
WP Company LLC	Delaware		100	%

(a) Coxcourt Limited also owns voting stock in Accountancy & Business College Holdings Limited. The combined stock ownership of Kaplan Netherlands B.V. and Coxcourt Limited in Accounting & Business College Holdings Limited is 100%.

As permitted by Item 601(b)(21) of Regulation S-K, the foregoing list omits certain subsidiaries which, if considered in the aggregate as a single subsidiary, would not constitute a “significant subsidiary” as that term is defined in Rule 1-02(w) of Regulation S-X.

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