EXHIBIT 21

TRANS WORLD ENTERTAINMENT CORPORATION

SIGNIFICANT SUBSIDIARIES OF THE REGISTRANT

Name of Significant
Subsidiary	State of Incorporation	Subsidiary Trade Names
Media Logic USA, LLC.	New York	Media Logic USA, LLC
Record Town, Inc.	New York	Record Town, Inc.
		Planet Music
		The Wall
		CD World
		Disc Jockey
		f.y.e. Games
		Streetside Records
		Specs
		fye.com
		wherehouse.com
		secondspin.com
		suncoast.com
		samgoody.com
Record Town USA, LLC	Delaware	Record Town USA, LLC
		f.y.e. (For Your Entertainment)
		Coconuts
		Saturday Matinee
		Strawberries
		f.y.e. movies
		Second Spin
		Wherehouse Music
		On Cue
		Suncoast Motion Pictures
		Sam Goody
Record Town Utah, LLC	New York	Record Town Utah, LLC
		f.y.e. Superstore
Movies Plus, Inc.	New York	Movies Plus, Inc.
		f.y.e. Superstore
Trans World New York, LLC	New York	Trans World New York, LLC
Trans World Florida, LLC	Florida	Trans World Florida, LLC