<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>ex21032006k.txt
<DESCRIPTION>EXHIBIT 21 TO FORM 10-K FOR PERIOD ENDED 3/31/2006
<TEXT>

<TABLE>

                               EXHIBIT 21

                       SUBSIDIARIES OF THE COMPANY
<CAPTION>
                                                                  Percentage
                                            Jurisdiction of      Ownership of
            Subsidiary                       Incorporation       Capital Stock
-------------------------------------------------------------------------------
<C>                                            <C>                    <C>
Worthy, Incorporated                           Delaware               100%

Live Event Management, Inc.
(formerly New Life Treatment Centers, Inc.)    Delaware                99%

Grupo Nelson, Inc.                             Florida                100%

Elm Hill Press, Inc.
(dba Rutledge Hill Press, Inc.)                Tennessee              100%

Nelson Media, Inc.
(dba Nelson Ministry  Services)                Tennessee              100%

Nelson Enrichment, Inc.                        Delaware               100%

Women of Faith, Inc.                           Delaware                99%

World Publishing, Inc.                         Tennessee              100%

Vision Imprints PUblishing, Inc.               Delaware               100%

Nelson Current, Inc.                           Tennessee              100%

Thomas Nelson Sales Co., Inc.                  Delaware               100%


</TABLE>
</TEXT>
</DOCUMENT>