<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>exhibit21_2002.txt
<DESCRIPTION>SUBSIDIARIES OF REGISTRANT
<TEXT>
<TABLE>
<CAPTION>

                                   EXHIBIT 21

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


                                                                   Jurisdiction of                Percentage of
Name of Subsidiary                                        ----------------------------------  ---------------------
                                                                    Incorporation                   Ownership

<S>                                                                                                  <C>
Emerson Radio (Hong Kong) Limited.                                Hong Kong                          100.0%*
Emerson Radio International Ltd.                                  British Virgin Islands             100.0%
Sport Supply Group, Inc.                                          Delaware                            53.2%

--------------------------------------------------------------------------------------------------------------------

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


</TEXT>
</DOCUMENT>