<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>l93960aex21.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>
<PAGE>
                                                                      Exhibit 21
                                                                      ----------


                 SUBSIDIARIES OF THE ELDER-BEERMAN STORES CORP.
                 ----------------------------------------------

                             The Bee-Gee Shoe Corp.

                            The El-Bee Chargit Corp.

                       The El-Bee Receivables Corporation

                        Elder-Beerman West Virginia, Inc.

                          Elder-Beerman Holdings, Inc.

                          Elder-Beerman Operations, LLC

                           Elder-Beerman Indiana, L.P.

</TEXT>
</DOCUMENT>