EXHIBIT 22

TRANS WORLD ENTERTAINMENT CORPORATION

SIGNIFICANT SUBSIDIARIES OF THE REGISTRANT

Name of Significant Subsidiary	State of Incorporation	Subsidiary Trade Names
Media Logic, Inc.	New York	Media Logic, Inc.
Record Town, Inc.	New York	Record Town, Inc.
		Saturday Matinee
		Movies Plus
		Tape World
		Coconuts
		Music World
		F.Y.E. (For Your Entertainment)
		Strawberries
		Waxie Maxie
		Planet Music
		Camelot Music
		The Wall
		fye.com
Record Town Michigan, Inc.	Delaware	Record Town
		Saturday Matinee
		Tape World
Record Town Minnesota, Inc.	Delaware	Record Town
Spec’s Music, Inc.	Florida	Spec’s Music
Trans World New York, Inc.	New York	Trans World New York, Inc.
Trans World Management Company	New York	Trans World Management Company
Trans World Florida, Inc.	Florida	Trans World Florida, Inc.