EXHIBIT 21


                        SUBSIDIARIES OF BLAIR CORPORATION

Blair Holdings Incorporated (a Delaware corporation); Blair Factoring Company (a
Delaware corporation); Blair Payroll LLC (a Delaware limited liability company);
Blair Credit Services Corp. (a Delaware corporation); Blair International
Holding, Inc. (a Delaware corporation); Blair International Limited (a Hong Kong
corporation); Blair International Singapore Pte. Ltd. (a Singapore corporation);
JLB Service Bank (a Delaware corporation); Allegheny Trail Corporation (a
Delaware corporation).