Exhibit 21

Company Name	Jurisdiction
A & R Scott Ltd.	United Kingdom
Ahmedabad Advertising and Marketing Consultants Ltd.	India
Alcasa S.A.	Chile
Alegro Internacional, S. de R.L. de C.V.	Mexico
Alimentos del Istmo S.A.	Panama
Alimentos Quaker Oats y Compania Limitada	Guatemala
Alpac Corporation	United States
Anderson Hill Insurance Limited	Bermuda
Aradhana Carbonated Beverages Private Ltd.	India
Aradhana Convenience Foods Private Limited	India
Aradhana Drinks and Beverages Private Limited	India
Aradhana Foods and Juices Private Limited	India
Aradhana Snack Food Company	India
Aradhana Soft Drinks Company	India
BAESA Capital Corporation Ltd.	Cayman Islands
Balwerk V - Consultadoria Economica E Participacoes,     Sociedade Unipessoal Lda.	Portugal
Balwerk VI - Consultadoria Economica E Participacoes,     Sociedade Unipessoal Lda.	Portugal
Beaman Bottling Company	United States
Beijing Pepsi-Cola Beverage Company Ltd.	China
Bell Taco Funding Syndicate	Australia
Beverage Services Ltd.	Bermuda
Beverage Services, Inc.	United States
Beverages, Foods & Service Industries, Inc.	United States
Blanchard, S.A.	France
Bluejay Holdings LLC	United States
Boquitas Fiestas LLC	United States
Boquitas Fiestas S.R.L.	Honduras
Border Properties, Inc.	United States
Bottling Investment Chile	Bahamas
Bramshaw Limited	Ireland
Breckinridge, Inc.	United States
BUG de Mexico, S.A. de C.V.	Mexico
BUG Holdings S. de R.L. de C.V.	Mexico
Cane Investments S.a.r.l.	Luxembourg
Capital Services Associates	Netherlands Antilles
Changchun Pepsi-Cola Beverage Company	China
Changsha Pepsi-Cola Beverage Co. Ltd.	China
China Bottlers (Hong Kong) Limited	Hong Kong
China Concentrate Holdings (Hong Kong) Limited	Hong Kong

Company Name	Jurisdiction
Chipiga, S. DE R.L. DE C.V.	Mexico
Chipima, Sociedade De Productos Alimentares, SA	Portugal
Chipsy for Food Industries S.A.E	Egypt
Chipsy International SAE	Egypt
Chitos International y Cia Ltd.	Guatemala
Chongqing Pepsi-Tianfu Beverage Co. Ltd.	China
CIF 1990 Trustee Limited	United Kingdom
CMC Investment Company	Bermuda
Comercializadora Nacional SAS, Ltda.	Colombia
Comercializadora Snacks, S.R.L.	Venezuela
Compania Embotelladora Nacional, S.A. De C.V.	Mexico
Copella Fruit Juices Limited	United Kingdom
Copper Beach LLC	United States
Corina Snacks	Cyprus
Corporativo Internacional Mexicano, S. de R.L. de C.V.	Mexico
D’ORO - Sociedade de Productos Alimentares, S.A.	Portugal
Dark Green Australia Pty Limited	Australia
Davlyn Realty Corporation	United States
Desarrollo Inmobiliario Gamesa, S. de R.L. de C.V.	Mexico
Distribuidora Savoy Guatemala S.A.	Guatemala
Doritos Australia One Pty Limited	Australia
Doritos Australia Two Pty Limited	Australia
Dormant PC Ltd.	United Kingdom
Duo Juice Company	United States
Duo Juice Company BV	Netherlands
Dutch Snacks Holding, S.A. de C.V.	Mexico
Duyvis B.V.	Netherlands
Duyvis Production B.V.	Netherlands
Earthposed Limited	United Kingdom
Elaboradora Argentina de Cereales, S.R.L.	Argentina
Eridanus Investments S.a.r.l.	Luxembourg
Euro Juice G.m.b.H. Import and Vertrieb	Germany
Evercrisp Snack Productos de Chile S.A.	Chile
Fabrica de Productos Alimenticios Rene y Compania     SCA	Guatemala
Fabrica de Productos Rene LLC	United States
Far East Bottlers (Hong Kong) Limited	Hong Kong
Farm Produce (Australia) Pty. Ltd.	Australia
Fester Industria Alimenticia Ltda.	Brazil
FL Transportation, Inc.	United States
FLI Andean LLC	United States
FLI Colombia, LLC	United States
FLI Snacks Andean GP, LLC	United States
FLRC, Inc.	United States
Frito-Lay Australia Holdings Pty Ltd.	Australia

Company Name	Jurisdiction
Frito-Lay Colombia Ltda.	Colombia
Frito-Lay de Venezuela, C.A.	Venezuela
Frito-Lay Dominicana S.A.	Dominican Republic
Frito-Lay Foods	United Kingdom
Frito-Lay France SA	France
Frito-Lay Gida Sanayi Ve Ticaret A.S.	Turkey
Frito-Lay Holdings C.V.	Netherlands
Frito-Lay Holdings Limited	United Kingdom
Frito-Lay Investments B.V.	Netherlands
Frito-Lay Manufacturing OOO	Russia
Frito-Lay Netherlands Holding B.V.	Netherlands
Frito-Lay North America, Inc.	United States
Frito-Lay Poland Sp.z.o.o.	Poland
Frito-Lay Trading Company (Europe) Gmbh	Switzerland
Frito-Lay Trading Company Gmbh	Switzerland
Frito-Lay Trinidad Unlimited	Trinidad and Tobago
Frito-Lay, Inc.	United States
Froooties Limited	United Kingdom
Fuelosophy, Inc.	United States
Fundacion Gamesa Quaker, A.C.	Mexico
Fundación Sabritas, A.C.	Mexico
Gamesa LLC	United States
Gamesa USA, Inc.	United States
Gamesa, S. de R.L. de C.V.	Mexico
Gas Natural de Merida, S. A. de C. V.	Mexico
Gatorade de Mexico, S.de R.L. de C.V.	Mexico
Gatorade Ltd	United Kingdom
Gatorade Puerto Rico Company	United States
Golden Grain Company	United States
Goldfinch Holdings LLC	United States
Green Hemlock International, LLC	United States
Greenville Holding Corp.	United States
Grupo Gamesa, S. de R.L. de C.V.	Mexico
Grupo Sabritas, S. de R.L. de C.V.	Mexico
Guangzhou Pepsi-Cola Beverage Co. Ltd.	China
Guangzhou Quaker Oats Food & Beverage Co. Ltd.	China
Hangzhou Pepsi-Cola Beverage Company Limited	China
Harbin Pepsi-Cola Beverages Co. Ltd.	China
Harinera Monterrey, S.A. de C.V.	Mexico
Hayfield Finance Company	United States
Heathland, LP	United States
Hillbrook Insurance Company, Inc.	United States
Holland Snacks S.A. de C.V.	Mexico
Homefinding Company of Texas	United States

Company Name	Jurisdiction
Hurdell Holdings LLC	United States
Importadora Gator, S. de R.L. de C.V.	Mexico
Impulse Action Limited	United Kingdom
Inmobiliaria Interamericana, S.A. De C.V.	Mexico
Integrated Beverage Services (Bangladesh) Ltd.	Bangladesh
International Bottlers Almaty Ltd	Kazakhstan
International Kas AG	Liechtenstein
Inversiones PFI Chile Limitada	Chile
Inversiones Santa Coloma S.A.(Venezuela)	Venezuela
IZZE Beverage Co.	United States
J. E. Duke II, Inc.	United States
Japan Frito-Lay Ltd.	Japan
Jinan Pepsi-Cola Beverage Company Limited	China
Jordan Ice & Aerated Water Ltd.	Jordan
Jungla Mar del Sur	Costa Rica
KRJ Holdings, S. de R.L. de C.V.	Mexico
L-P Investment LLC	United States
Lacenix Cia. Ltda.	Ecuador
Large Investments S.a.r.l.	Luxembourg
Larragana Holding de Espana, S.L.	Spain
Larragana Holdings 1, LLC	United States
Larragana Holdings 2, LLC	United States
Larragana Holdings 3, LLC	United States
Larragana Holdings 4, LLC	United States
Larragana Holdings 5, LLC	United States
Larragana, S.L.	Spain
Latin American Snack Foods ApS	Denmark
Latin Foods International, LLC	United States
Latvia Snacks Ltd.	Latvia
Lithuanian Snacks Ltd.	Lithuania
Long Bay, Inc.	United States
Looza NV	Belgium
Maizoro, S.A. de C.V.	Mexico
Malpensa - Consultadoria e Servicos LDA	Portugal
Matudis - Comercio de Produtos Alimentares, Limitada	Portugal
Matutano, S.L.	Portugal
Meadowlark Holdings LLC	United States
Midland Bottling Co.	United States
Mountainview Insurance Company, Inc.	United States
Nasser	Ireland
NCJV, Inc.	United States
New Century Beverage Company	United States
New Generation Beverages Pty. Ltd.	Australia
New Whirled Company	United States

Company Name	Jurisdiction
Noble Leasing LLC	United States
P.B.I. Fruit Juice Company BVBA	Belgium
Panagarh Marketing Company Limited	India
Papas Chips	Uruguay
Pasteleria Vienesa, C.A.	Venezuela
PCBL, LLC	United States
PCIL USA Indonesia	Indonesia
PCTI Puerto Rico, Inc.	Puerto Rico
PEI e Companhia	Portugal
PEI N.V.	Netherlands Antilles
Peninsular Beverage Service Sdn. Bhd.	Malaysia
Pepsi Bottling Holdings, Inc.	United States
Pepsi Bugshan Investments Company	Egypt
Pepsi Cola Egypt	Egypt
Pepsi Cola Trading Ireland	Ireland
Pepsi Foods Private Ltd.	India
Pepsi Lipton China Joint Venture	China
Pepsi Lipton International Limited	Ireland
Pepsi Overseas (Investments) Partnership	Canada
Pepsi Promotions Inc.	United States
Pepsi Srl	Italy
Pepsi-BeiBing Yang Beverage Co. Ltd.	China
Pepsi-Cola (Bermuda) Limited	Bermuda
Pepsi-Cola (Thai) Trading Company Limited	Thailand
Pepsi-Cola Advertising and Marketing, Inc.	United States
Pepsi-Cola Belgium S.A.R.L.	Belgium
Pepsi-Cola Bottlers Holding, C.V.	Netherlands
Pepsi-Cola Bottling Company of Los Angeles	Delaware
Pepsi-Cola Bottling Company of Ohio, Inc.	United States
Pepsi-Cola Bottling Company Of St. Louis, Inc.	United States
Pepsi-Cola Canada Ltd.	Canada
Pepsi-Cola Company	United States
Pepsi-Cola de Honduras S.R.L.	Honduras
Pepsi-Cola East Africa Limited	United Kingdom
Pepsi-Cola Far East Trade Development Co., Inc.	Philippines
Pepsi-Cola Fountain Company, Inc.	United States
Pepsi-Cola Industrial Da Amazonia Ltda.	Brazil
Pepsi-Cola Interamericana de Guatemala S.A.	Guatemala
Pepsi-Cola International (Cyprus) Limited	Cyprus
Pepsi-Cola International (PVT) Limited	Pakistan
Pepsi-Cola International Limited	Bermuda
Pepsi-Cola International Limited (U.S.A.)	United States
Pepsi-Cola International, Cork	Ireland
Pepsi-Cola Kft. Hungary	Hungary

Company Name	Jurisdiction
Pepsi-Cola Latin American Brands, S. de R.L. de C.V.	Mexico
Pepsi-Cola Maghreb	Morocco
Pepsi-Cola Mamulleri Limited Sirketi	Turkey
Pepsi-Cola Management and Administrative Services,     Inc.	United States
Pepsi-Cola Manufacturing (Ireland)	Ireland
Pepsi-Cola Manufacturing (Mediterranean) Limited	Bermuda
Pepsi-Cola Manufacturing Company Of Uruguay S.R.L.	Uruguay
Pepsi-Cola Manufacturing International, Limited	Bermuda
Pepsi-Cola Mediterranean, Ltd.	United States
Pepsi-Cola Metropolitan Bottling Company, Inc.	United States
Pepsi-Cola Metropolitan, LLC	United States
Pepsi-Cola Mexicana Holdings LLC	United States
Pepsi-Cola Mexicana, S. de R.L. de C.V.	Mexico
Pepsi-Cola Operating Company Of Chesapeake And Indianapolis	United States
Pepsi-Cola Panamericana S.R.L.	Peru
Pepsi-Cola Panamericana, LLC.	United States
Pepsi-Cola Panamericana, S.R.L.	Venezuela
Pepsi-Cola Portugal Marketing E Servicos de Bebidas,     LDA	Portugal
Pepsi-Cola Sales and Distribution, Inc.	United States
Pepsi-Cola Technical Operations, Inc.	United States
Pepsi-Cola U.K. Limited	United Kingdom
Pepsi-Cola Ukraine	Ukraine
PepsiCo & Cia	Brazil
PepsiCo (China) Ltd.	China
PepsiCo (Gibraltar) Ltd.	Gibraltar
PepsiCo (India) Holdings Pvt. Ltd.	India
PepsiCo (Ireland) Limited	Ireland
PepsiCo (Malaysia) SDN. BHD.	Malaysia
PepsiCo 1990 Trustee Limited	United Kingdom
PepsiCo Antilles Holdings N.V.	Netherlands Antilles
PepsiCo Australia Holdings Pty Ltd	Australia
PepsiCo Australia International	Australia
PepsiCo Beverages (Guangzhou) Limited	China
PepsiCo Beverages (Hong Kong) Limited	Hong Kong
PepsiCo Beverages International Ltd.	Nigeria
PepsiCo Beverages Italia Srl	Italy
PepsiCo Beverages Switzerland GmbH	Switzerland
PepsiCo Canada (Holdings) Co.	Canada
PepsiCo Canada Finance LLC	United States
PepsiCo Captive Holdings, Inc.	United States
PepsiCo Carribean, Inc.	Puerto Rico
PepsiCo Comercial Exportadora	Brazil
PepsiCo de Argentina S.R.L.	Argentina
PepsiCo de Mexico S.A. de C.V.	Mexico

Company Name	Jurisdiction
PepsiCo Deutschland GmbH	Germany
PepsiCo do Brasil Holdings Ltda.	Brazil
PepsiCo do Brasil Ltda.	Brazil
PepsiCo Estonia	Estonia
PepsiCo Euro Bermuda Limited	Bermuda
PepsiCo Euro Finance Antilles B.V.	Netherlands Antilles
PepsiCo Euro Finance Antilles N.V.	Netherlands Antilles
PepsiCo Europe Services, S.L.	Spain
PepsiCo Finance (Antilles A) N.V.	United States
PepsiCo Finance (Antilles B) N.V.	Netherlands Antilles
PepsiCo Finance (South Africa) (Proprietary) Ltd.	South Africa
PepsiCo Finance (U.K.) Ltd.	United Kingdom
PepsiCo Finance Europe Ltd.	United Kingdom
PepsiCo Finance Luxembourg Ltd.	United Kingdom
PepsiCo Financial Shared Services, Inc.	United States
PepsiCo Fleet Services Limited	United Kingdom
PepsiCo Food & Beverage Holdings Hong Kong     Limited	Hong Kong
PepsiCo Foods (China) Co. Ltd.	China
PepsiCo Foods (Private) Limited	Pakistan
PepsiCo Foods and Beverages International Limited	United Kingdom
PepsiCo Foods Canada Inc.	Canada
PepsiCo Foods Hellas	Greece
PepsiCo Foods International Holdings, Inc.	United States
PepsiCo Foods Taiwan Co., Ltd.	Taiwan, Province of China
PepsiCo Foreign Sales Corporation	Barbados
PepsiCo France SNC	France
PepsiCo Global Investment Holdings Limited	Ireland
PepsiCo Global Investments B.V.	Netherlands
PepsiCo Global Investments II BV	Netherlands
PepsiCo Gulf International FZE	United Arab Emirates
PepsiCo Holdings	United Kingdom
PepsiCo Holdings Hong Kong Limited	Hong Kong
PepsiCo India Holdings, Inc.	United States
PepsiCo Internacional México, S. de R. L. de C. V.	Mexico
PepsiCo International Ireland	Ireland
PepsiCo International Limited	United Kingdom
PepsiCo International Pte Ltd.	Singapore
PepsiCo Investment (China) Ltd.	China
PepsiCo Investments (Europe) I B.V.	Netherlands
PepsiCo Investments Denmark Ltd I ApS	Denmark
PepsiCo Investments Limited	United Kingdom
PepsiCo Light BV	Netherlands
PepsiCo Mauritius Holdings Inc.	Mauritius
PepsiCo Max BV	Netherlands

Company Name	Jurisdiction
PepsiCo New Zealand Holdings	New Zealand
PepsiCo Nordic Denmark A/S	Denmark
PepsiCo Nordic Finland OY	Finland
PepsiCo Nordic Norway A/S	Norway
PepsiCo Nordic Sweden AB	Sweden
PepsiCo One B.V.	Netherlands
PepsiCo Overseas Corporation	United States
PepsiCo Pacific Trading Company, Limited	Hong Kong
PepsiCo Panimex Inc	Mauritius
PepsiCo Pension Management Services, Ltd.	United States
PepsiCo Products B.V.	Netherlands
PepsiCo Property Management Limited	United Kingdom
PepsiCo Puerto Rico, Inc.	United States
PepsiCo Services International Inc.	United States
PepsiCo Twist B.V.	Netherlands
PepsiCo UK Pension Plan Trustee Limited	United Kingdom
PepsiCo UK Pension Trust Limited	United Kingdom
PepsiCo World Trading Company, Inc.	United States
PepsiCo, Inc.	United States
Pete & Johnny Limited	United Kingdom
PFI - (FRITO)	United States
PFI Agriculture Europe Limited	United Kingdom
PFI Italia S.R.L.	Italy
PGCC, Inc.	United States
PIE Holdings Limited	Ireland
Pine International LLC	United States
Pizza Hut, Inc.	United States
Planters U.K. Limited	United Kingdom
PlayCo, Inc.	United States
Polis S.R.L.	Italy
Prestwick, Inc.	United States
Productos Gatorade de Mexico, S. de R.L. de C.V.	Mexico
Productos Industrializados Saltillo, S. de R.L. de C.V.	Mexico
Productos Quaker Limitada	Colombia
Productos S.A.S. C.V.	Netherlands
Productos SAS Management B.V.	Netherlands
PRS, Inc.	United States
PT Gatorade Indonesia	Indonesia
Punch N.V.	Netherlands Antilles
Punica Getranke GmbH	Germany
Pure & Natural, Inc.	United States
Putnam Holdings, Inc.	United States
PV Merger Corp.	United States
QBU Marketing Services, S. de R.L. de C.V.	Mexico

Company Name	Jurisdiction
QBU Trading Company, S. de R.L. de C.V.	Mexico
QFL OHQ Sdn. Bhd.	Malaysia
QTG Canada Inc.	Canada
QTG Development, Inc.	United States
QTG Services, Inc.	United States
Quaker Bebidas, S.L.	Spain
Quaker Beverages Italia S.p.A	Italy
Quaker Cereals Limited	United Kingdom
Quaker de Ecuador Cia. Ltda.	Ecuador
Quaker Developments B.V.	Netherlands
Quaker European Beverages, LLC	United States
Quaker European Investments B.V.	Netherlands
Quaker Foods Ltd.	United Kingdom
Quaker Global Investments B.V.	Netherlands
Quaker Holdings (UK) Limited	United Kingdom
Quaker Manufacturing, LLC	United States
Quaker Mexico Holdings, LLC	United States
Quaker Oats Asia, Inc.	United States
Quaker Oats Australia Pty., Ltd.	Australia
Quaker Oats B.V.	Netherlands
Quaker Oats Capital Corporation	United States
Quaker Oats Europe LLC	United States
Quaker Oats Europe, Inc.	United States
Quaker Oats Japan, Ltd.	Japan
Quaker Oats Ltd.	United Kingdom
Quaker Oats Puerto Rico, Inc.	United States
Quaker Old Trading Limited	United Kingdom
Quaker Peru S.R.L.	Peru
Quaker Products Limited	United Kingdom
Quaker Products Manufacturing Import, Export and     Marketing Ltd. Co.	Turkey
Quaker Sales & Distribution, Inc.	United States
Quaker Trading Limited	United Kingdom
Red Maple LLC	United States
Refrigerantes sul Riograndenses S.A.	Brazil
Regia-Comercial E Publicidade Ltda.	Brazil
Rolling Frito-Lay Sales, LP	United States
Romix 1990 Trustee Limited	United Kingdom
Ruscan, Inc.	United States
S.C. Star Foods E.M. S.R.L.	Romania
S.V.E. (Hungary) Trading and Manufacturing Limited	Hungary
Sabritas de Costa Rica, S. de R.L.	Costa Rica
Sabritas Snacks America Latina de Nicaragua y Cia,     Ltda	Nicaragua
Sabritas y Compania, SCA	El Salvador
Sabritas, LLC	United States

Company Name	Jurisdiction
Sabritas, S. de R.L. de C.V.	Mexico
Sakata Rice Snacks Australia Proprietary Limited	Australia
Seepoint Holdings Ltd.	Cyprus
Senrab Limited	Ireland
Servicios Chipiga, S. de R.L. de C.V.	Mexico
Servicios Harinera Monterrey, S. de R.L. de C.V.	Mexico
Servicios Operativos Gatorade de Mexico, S. de R.L. de C.V.	Mexico
Seven-Up Asia, Inc.	United States
Seven-Up Europe Limited	United Kingdom
Seven-Up Great Britain, Inc.	United States
Seven-Up Ireland	Ireland
Seven-Up Light BV	Netherlands
Seven-Up Nederland B.V.	Netherlands
Seven-Up Southern Hemisphere, Inc.	United States
Shanghai Pepsi-Cola Beverage Company Ltd.	China
Shanghai PepsiCo Snacks Company Limited	China
Shanghai Quaker Oats Beverage Co. Ltd.	China
Shenyang Pepsi-Cola Beverages Co., Ltd.	China
Shenzhen Pepsi-Cola Beverage Co. Ltd.	China
Shoebill, LLC	United States
Sichuan Pepsi-Cola Beverage Co. Ltd.	China
SIH International LLC	United States
Simba Pty Ltd.	South Africa
Smartfoods, Inc.	United States
Smiths Crisps Limited	United Kingdom
Smiths Food Group, B.V.	Netherlands
Snack Food Holdings C.V.	Netherlands
Snack Food Investments GmbH	Switzerland
Snack Food Investments II GmbH	Switzerland
Snack Food Investments Limited	Bermuda
Snack Food-Beverage Asia Products Limited	Hong Kong
Snack Foods Belgium B.V.B.A.	Belgium
Snack Ventures Europe SCA	Belgium
Snack Ventures Inversiones, S.L.	Spain
Snack Ventures Manufacturing, S.L.	Spain
Snacks America Latina Ecuador Cia. Ltda	Ecuador
Snacks America Latina Peru S.R.L.	Peru
Snacks America Latina S.R.L.	Peru
Snacks America Latina Venezuela S.R.L.	Venezuela
Snacks Guatemala, Ltd.	Bermuda
Snacks Ventures S.A.	Spain
SoBe Operating Corp., Inc.	United States
South Beach Beverage Company, Inc.	United States
Special Editions Enterprises Ltd.	New Zealand

Company Name	Jurisdiction
Sportmex Internacional, S.A. De C.V.	Mexico
Stacy’s Pita Chip Company, Incorporated	United States
Star Foods S.A.	Poland
Stokely-Van Camp, Inc.	United States
Sun Foods Inc.	United States
SVC Latin America, Inc.	United States
SVC Latin America, LLC	United States
SVC Logistics, Inc.	United States
SVC Manufacturing Inc.	United States
SVE Italia	Italy
SVE Russia Holdings GmbH	Germany
Tastes of Adventures Pty. Ltd.	Australia
Tasty Foods S.A.	Greece
TFL Holdings, Inc.	United States
The Concentrate Manufacturing Company Of Ireland	Ireland
The Gatorade Company	United States
The Gatorade Company of Australia Pty Ltd.	Australia
The Original Pretzel Company Pty. Ltd.	Australia
The Quaker Oats Company	United States
The Radical Fruit Company New York	Ireland
The Smiths Snackfood Company Ltd.	Australia
Tianjin Pepsi-Cola Beverage Company Limited	China
Tobago Snack Holdings, LLC	United States
TPI Urban Renewal Corporation	United States
Tropicana Alvalle S.L.	Spain
Tropicana Beverages Company	India
Tropicana Beverages Greater China Limited	Hong Kong
Tropicana Beverages Ltd.	Hong Kong
Tropicana Europe NV	Belgium
Tropicana Holding Company, Inc.	United States
Tropicana Inversiones, S. L.	Spain
Tropicana Looza BENELUX BVBA	Belgium
Tropicana Manufacturing Company, Inc.	United States
Tropicana Products Sales, Inc.	United States
Tropicana Products, Inc.	United States
Tropicana Services, Inc.	United States
Tropicana Transportation Corp.	United States
Tropicana United Kingdom Limited	United Kingdom
Twisties Australia One Pty Limited	Australia
Twisties Australia Two Pty Limited	Australia
United Foods Company S.A.	Brazil
Valores Bermuda S.R.L.	Venezuela
Valores Mapumar	Venezuela
Veurne Snackfoods BVBA	Belgium

Company Name	Jurisdiction
Walkers (Nominees) Limited	United Kingdom
Walkers 1990 Pensions Trustee Limited	United Kingdom
Walkers Acquisition Company Limited	United Kingdom
Walkers Crisps Limited	United Kingdom
Walkers Group Limited	United Kingdom
Walkers Intermediate Holding Company Limited	United Kingdom
Walkers No.2 1990 Trustee Limited	United Kingdom
Walkers Snack Foods Limited	United Kingdom
Walkers Snack Services Limited	United Kingdom
Walkers Snacks (Distribution) Limited	United Kingdom
Walkers Snacks Limited	United Kingdom
Walkers Snacks Services Limited	United Kingdom
Wotsits Brands Limited	United Kingdom
WRP 1990 Trustee Limited	United Kingdom
Wuhan Pepsi-Cola Beverage Co. Ltd.	China
Xi’an Pepsi-Cola Beverage Company Limited	China
Zhanjiang Pepsi Cola Beverages Limited	China