EXHIBIT 21.1

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

	Jurisdiction of	Percentage of
Name of Subsidiary	Incorporation	Ownership
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.