EXHIBIT 21

The following is a list of subsidiaries of the Company as of January 3, 2004. The consolidated financial statements reflect the operations of all subsidiaries as they existed on January 3, 2004.

Name of Subsidiary	State or Other Jurisdiction of Incorporation or Organization
Manufacturera International Apparel, S.A.		Honduras
OshKosh B'Gosh Asia/Pacific Ltd. (Inactive)		Hong Kong
OshKosh B'Gosh Investments, Inc.		Nevada
OshKosh B'Gosh Retail, Inc.		Delaware
OBG Distribution Company, LLC		Wisconsin
OBG Manufacturing Company		Kentucky
OBG Product Development, Inc.		Delaware
OshKosh B'Gosh Operations, LLC		Wisconsin
Millennia Manufacturing SRL de CV		Mexico