Exhibit 21

SUBSIDIARIES

	Name	Jurisdiction
1.	TRO, Inc		IL
2.	Capital Retail Systems, Inc		OH
3.	Consolidated Stores Corporation		OH
4.	Mac Frugal’s Bargains Close-outs Inc		DE
5.	PNS Stores, Inc		CA
6.	West Coast Liquidators, Inc		CA
7.	CSC Distribution, Inc		AL
8.	Closeout Distribution, Inc		PA
9.	Consolidated Property Holdings, Inc		NV
10.	C.S. Ross Company		OH
11.	Great Basin LLC		DE
12.	Industrial Products of New England, Inc		ME
13.	Midwestern Home Products, Inc		DE
14.	Midwestern Home Products Company, Ltd		OH
15.	Tool and Supply Company of New England, Inc		DE
16.	SS Investments Corporation		DE
17.	Sonoran LLC		DE
18.	Sahara LLC		DE
19.	Barn Acquisition Corporation		DE
20.	Fashion Barn, Inc		NY
21.	Fashion Barn of New Jersey, Inc		NJ
22.	Fashion Barn of Florida, Inc		FL
23.	Fashion Barn of Indiana, Inc		IN
24.	Fashion Barn of Pennsylvania, Inc		PA
25.	Fashion Barn of Oklahoma, Inc		OK
26.	Fashion Barn of Texas, Inc		TX
27.	Fashion Barn of Ohio, Inc		OH
28.	Fashion Outlets Corp		NY
29.	Fashion Barn of Vermont, Inc		VT
30.	Fashion Barn of Virginia, Inc		VA
31.	Fashion Barn of South Carolina, Inc		SC
32.	Fashion Barn of North Carolina, Inc		NC
33.	Fashion Barn of West Virginia, Inc		WV
34.	Fashion Bonanza, Inc		NY
35.	Rogers Fashion Industries, Inc		NY
36.	Saddle Brook Distributors, Inc		NY
37.	DTS, Inc		NY
38.	Fashion Barn of Missouri, Inc		MO
39.	Fashion Barn, Inc		MA
40.	Fashion Barn of Georgia, Inc		GA

FORM 10-K Page 45