Exhibit (21)

SUBSIDIARIES OF THE REGISTRANT

Subsidiaries of the Company:

	Place of	Percent of Voting Securities
Names of Subsidiary	Incorporation	Owned by Registrant
Beagen Street Corporation	Delaware		100
Flagg Bros. of Puerto Rico, Inc.	Delaware		100
GCO Properties, Inc.	Tennessee		100
Genesco Brands, Inc.	Delaware		100
Genesco Global, Inc.	Delaware		100
Genesco Merger Company Inc.	Tennessee		100
GVI, Inc.	Delaware		100
Genesco World Apparel, Ltd.	Delaware		100
Hat World Corporation	Delaware		100
GCO Canada Inc.	Canada		100
Hat World, Inc.	Minnesota		100
Hatworld.com, Inc.	South Dakota		100
Hat World Services, Inc.	Delaware		100
Keuka Footwear, Inc.	Delaware		100
SIOPA Sports of America, LLC	Delaware		50
SIOPA Clubhouse Stores, LLC	Delaware		50