<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>0003.txt
<DESCRIPTION>SUBSIDIARIES OF THE REGISTRANT
<TEXT>


<TABLE>

                                   EXHIBIT 21

                      EMERSON RADIO CORP. AND SUBSIDIARIES
                              EXHIBIT TO FORM 10-K
                         SUBSIDIARIES OF THE REGISTRANT
<CAPTION>

                                                                   Jurisdiction of                Percentage of
Name of Subsidiary                                                  Incorporation                   Ownership
                                                              ==================================  =====================
<S>                                                               <C>                                 <C>
Emerson Radio (Hong Kong) Limited.                                Hong Kong                           100%*
Emerson Radio International Ltd.                                  British Virgin Islands              100%
Sport Supply Group, Inc.                                          Delaware                             33%

* One share is owned by a resident director, pursuant to local law.
</TABLE>

</TEXT>
</DOCUMENT>