EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

AB Tudor Hellesens [Sweden]

AG für Aetherische Oele [Switzerland]

Agile Pursuits, Inc. [Ohio]

Alejandro Llauro E. Hijos S.A.I.C. [Argentina]

An-Pro Company [Ohio]

Atkinsons of London Ltd. [U.K.]

B&C International Co. (BVI) Ltd. [British Virgin Islands]

B.V.B.A. Intercosmetic S.P.R.L. [Belgium]

Beauty Center AG [Russia]

Becruz, S.A. de C.V. [Mexico]

Belcosa Distribuidora de Cosmeticos Ltda. [Brazil]

Belfam Industria Cosmetic S.A. [Brazil]

Betrix Cosmetic GmbH [Germany]

Braun (Shanghai) Co., Ltd. [China]

Braun (Shanghai) International Trading Co., Ltd. [China]

Braun de Mexico y Compania de C.V. [Mexico]

Braun Espanola, Sociedad Anonima [Spain]

Braun GmbH [Germany]

Braun Oral-B Ireland Limited [Ireland]

Braun-Gillette Immobilien GmbH & Co. KG [Germany]

CAMADA Grundstücks-GmbH & Co. OHG [Germany]

Celtic Insurance Company Limited [Bermuda]

Chemlog LLC [Ohio]

Chemo Laboratories Manufacturing [Malaysia]

China Battery Limited [Hong Kong]

Clairol Brasil Higiene e Cosmeticos Ltda [Brazil]

Clairol Limited [U.K.]

Clivia Publicidade Ltda. [Brazil]

Colfax Laboratories (India) Ltd. [India]

Colton Razor Blade Company [Massachusetts]

Compania Giva, S.A. [Delaware]

Compania Interamericana Gillette, S.A. [Panama]

Compania Procter & Gamble Mexico, S. de R.L. de C.V. [Mexico]

Compañia Quimica S.A. [Argentina]

Consumer Studies, Inc. [Massachusetts]

Corporativo Procter & Gamble, S. de R.L. de C.V. [Mexico]

Corpydes S.A. de C.V. [Mexico]

Cosmetic Products Pty. Ltd. [Australia]

Cosmetic Research Bureau, Inc. [Delaware]

Cosmetic Suppliers Pty. Ltd. [Australia]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Cosmetics Beauty Inc. [New Jersey]

Cosmital S.A. [Switzerland]

Cosmonor Distribuidora de Cosméti [Brazil]

Cosmopolitan Cosmetics (Pty) Ltd. [South Africa]

Cosmopolitan Cosmetics China Ltd. [Hong Kong]

Cosmopolitan Cosmetics GmbH [Germany]

Cosmopolitan Cosmetics Inc. [Florida]

Cosmopolitan Cosmetics International GmbH & Co. oHG [Germany]

Cosmopolitan Cosmetics K.K. [Japan]

Cosmopolitan Cosmetics Korea Co., [Republic of Korea]

Cosmopolitan Cosmetics Ltd. [Hong Kong]

Cosmopolitan Cosmetics S.r.l. [Italy]

Cosmoresearch Co. Ltd. [Japan]

Crest Toothpaste Inc. [Canada]

Detergent Products A.G. [Switzerland]

Deutsche Procter & Gamble Unternehmensbeteiligungs GmbH & Co. Operations oHG [Germany]

Deutsche Procter & Gamble Unternehmensbeteiligungs GmbH [Germany]

Dicosma Distribuidora de Cosmétic [Brazil]

Dictus Grundstücks-Verwaltungsges [Germany]

Dietmar Bt. [Hungary]

District Pet Imaging, LLC [Ohio]

Duracell (1993) Ltd. [U.K.]

Duracell (China) Ltd. [China]

Duracell Batteries B.V.B.A. [Belgium]

Duracell Batteries Ltd. [U.K.]

Duracell do Brasil Industria e Comercio Ltda. [Brazil]

Eastern European Supply Company [Ukraine]

Eau de Cologne- & Parfumerie-Fabrik GmbH [Germany]

Ecopan Inc. [Panama]

Empresa de elaboracion, importacion, y venta de productos Gillette, S.A. de C.V. [Guatemala]

Ensambles de Silleria de Mexico S.A. de C.V. [Mexico]

Escada Cosmetics Ltd [Republic of Korea]

Eurocos Cosmetic GmbH [Germany]

European Beauty Products (U.K.) Limited [U.K.]

Explotadora de Inmuebles Magdalena, S.A. [Mexico]

Feraris BT [Hungary]

FF Trademark, LLC [Delaware]

Finco do Brasil Fomento Comercial Ltda. [Brazil]

FINCO HOLDINGS (BVI) Inc. [British Virgin Islands]

Fine Beauty Care (Pte) Ltd. [Namibia]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

FINPAR-Finco do Brasil Participac [Brazil]

Finpark [U.K.]

Finusa S.A. [Argentina]

F-Net Co., Ltd. [Japan]

Foreign Company “Procter & Gamble” [Belarus]

Fountain Square Music Publishing Co., Inc. [Ohio]

Frederic Fekkai & Co., LLC [Delaware]

Frederic Fekkai & Company (Soho), LLC [New York]

Frederic Fekkai (Mark NY), LLC [Delaware]

Frederic Fekkai Beverly Hills, LLC [Calfornia]

Frederic Fekkai Dallas, LLC [Delaware]

Frederic Fekkai Greenwich, LLC [Delaware]

Frederic Fekkai Las Vegas, LLC [Delaware]

Frederic Fekkai Melrose Place, LLC [California]

Frederic Fekkai New York, LLC [New York]

Frederic Fekkai NY II, LLC [Delaware]

Frederic Fekkai Palm Beach, LLC [Florida]

Frederic Holding Co. [Delaware]

Frederic Holding Co. [Delaware]

Frederic, LLC [Delaware]

Fruehling Cosmetics Co. Ltd. [Thailand]

Fujian Nanping Nanfu Battery Co., Ltd. [China]

Gala Cosmetics International Limited [U.K.]

Gala Marketing [Ukraine]

Gala of London Limited [U.K.]

Garrity Industries Inc. [Connecticut]

Gilfin B.V. [Netherlands]

Gilfin Holding B.V. [Netherlands]

Gillette (China) Ltd. [China]

Gillette (Malaysia) Sdn. Berhad [Malaysia]

Gillette (Philippines) Inc. [Philippines]

Gillette (Shanghai) Ltd. [China]

Gillette (Shanghai) Sales Company Limited [China]

Gillette (Thailand) Limited [Thailand]

Gillette Aesop Ltd. [U.K.]

Gillette Argentina Holding LLC [Delaware]

Gillette Argentina S.A. [Argentina]

Gillette Australia Pty. Ltd. [Australia]

Gillette Bangladesh Private Ltd. [Bangladesh]

Gillette Belgium Holding LLC [Delaware]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Gillette Berlin Holding GmbH [Germany]

Gillette Canada Holdings, Inc. [Delaware]

Gillette Canada Overseas Holding Company [Canada]

Gillette CEEMEA Holding, LLC [Ohio]

Gillette Central Services Limited [U.K.]

Gillette China Investment Ltd. [Bermuda]

Gillette Commercial Operations North America [Massachusetts]

Gillette Czech and Ukraine Holding, LLC [Ohio]

Gillette de Mexico, Inc. [Delaware]

Gillette de Mexico, S. de R.L. de C.V. [Mexico]

Gillette del Uruguay, S.A. [Uruguay]

Gillette Deutschland GmbH & Co. oHG [Germany]

Gillette Distribution Ltd. [Egypt]

Gillette Diversified Operations Pvt. Ltd. [India]

Gillette Dominicana, S.A. [Dominican Republic]

Gillette Egypt S.A.E. [Egypt]

Gillette European Services Centre Ltd. [U.K.]

Gillette Financial Holding B.V. [Netherlands]

Gillette Fountain LLC [Delaware]

Gillette GOK Holding LLC [Ohio]

Gillette Group (Europe) Holding B.V. [Netherlands]

Gillette Group (S.E.A.) Pte. Ltd. [Singapore]

Gillette Group India Private Limited [India]

Gillette Group U.K. Ltd [U.K.]

Gillette Gruppe Deutschland GmbH & Co. oHG [Germany]

Gillette Holding Company, Inc. [Delaware]

Gillette Holding GmbH [Germany]

Gillette Hong Kong Limited [Hong Kong]

Gillette India Limited [India]

Gillette Industries Ltd. [U.K.]

Gillette International B.V. [Netherlands]

Gillette Ireland Limited [Ireland]

Gillette Korea Holding B.V. [Netherlands]

Gillette Lanka (Private) Ltd. [Sri Lanka]

Gillette Latin America Holding B.V. [Netherlands]

Gillette Management (S.E.A.) Pte. Ltd. [Singapore]

Gillette Management LLC [Delaware]

Gillette Morocco SAS [Morocco]

Gillette Nova Scotia Company [Canada]

Gillette Pakistan Limited [Pakistan]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Gillette Petersburg Investment Inc. [Delaware]

Gillette Poland International sp. z.o.o. [Poland]

Gillette Poland S.A. [Poland]

Gillette Products Private Limited [India]

Gillette Puerto Rico LLC [Puerto Rico]

Gillette Safety Razor Company [Massachusetts]

Gillette Sanayi ve Ticaret A.S. [Turkey]

Gillette Southern Cone, LLC [Ohio]

Gillette Stationery Benelux B.V. [Netherlands]

Gillette Taiwan, LLC [Delaware]

Gillette U.K. Limited [U.K.]

Gillette Ukraine LLC [Ukraine]

Gillette Verwaltungs GmbH [Germany]

Gillette Worldwide Holding LLC [Delaware]

Giorgio Beverly Hills, Inc. [Delaware]

Global Business Services de Costa Rica Limitada [Costa Rica]

Graham Webb International, Inc. [Delaware]

Greshem Cosmetics Pty. Ltd [Australia]

Grupo Gillette, S. de R.L. de C.V. [Mexico]

Handelsmaatschappij Van Ravensberg [Netherlands]

HDS Cosmetics Lab Inc. [Delaware]

Herman Lepsøe A/S [Norway]

Hikari Biyo Kagaku Co. Ltd. [Japan]

Humatro Corporation [Delaware]

Hyginett KFT [Hungary]

Iams Argentina S.A. [Argentina]

Iams Chile Limitada [Chile]

Iams do Brasil Comercial, Exportadora e Importadora Ltda. [Brazil]

Iams Europe B.V. [Netherlands]

Iams Global, Inc. [Ohio]

Iams Japan K.K. [Japan]

Iams Mexico, S. de R.L. de C.V. [Mexico]

Iams New Zealand Limited [New Zealand]

Iams Pet Food International N.V. [Netherlands]

Iams Pet Imaging, Inc. [Ohio]

Iams Pet Imaging, LLC [Ohio]

Iams S. Africa Pty. [S. Africa]

Iams U.K. Limited [U.K.]

Industrias Modernas, S.A. [Guatemala]

Industries Marocaines Modernes [Morocco]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Inmobiliaria Procter & Gamble de Venezuela, S.C.S. [Venezuela]

Inmobiliaria Procter & Gamble de Venezuela, S.R.L. [Venezuela]

Intercosmetic BVBA [Belgium]

Interkosmetic Gesellschaft m.b.H. [Austria]

Intpropco S.A. [Switzerland]

Inverta Verwaltungs GmbH [Germany]

Ipse Beteiligungsgesellschaft mbH [Germany]

Juvian Fabric Care Corporation [Ohio]

Kadabell GmbH & Co. KG [Germany]

Kadabell GmbH [Germany]

Komal Manufacturing Chemists Ltd. [India]

Labocos S.r.l. [Italy]

Laboratorios Vicks, S.L. [Spain]

Liberty Street Music Publishing Company, Inc. [Ohio]

Limited Liability Company ‘Procter & Gamble Trading Ukraine’ [Ukraine]

LLC “Gillette Group” [Russia]

LLC “Procter & Gamble Manufacturing Istra” [Russia]

LLC “Procter & Gamble Novomoskovsk” [Russia]

LLC “Procter & Gamble Services” [Russia]

LLC “Procter & Gamble” [Russia]

Londa GmbH [Germany]

Londa Kosmetika SAO [Russia]

Londa Rothenkirchen Produktions G [Germany]

Malabar (HK) Corporation Limited [Hong Kong]

Marcosma Distribuidora de Cosméti [Brazil]

Marcvenca Inversiones, C.A. [Venezuela]

Max Factor & Co. (U.K.) Ltd. [Bermuda]

Max Factor & Co. [Delaware]

Merveille S.A. [Switzerland]

Metropolitan Cosmetics GmbH [Germany]

Metropolitan Cosmetics Pte. Ltd. [Singapore]

Midway Holdings Ltd. [Cayman Islands]

Millstone Coffee, Inc. [Washington]

Mining Consultants (India) Private Ltd. [India]

Mir Kosmetiki [Russia]

Modern Hairdressing Supplies Pty [South Africa]

Modern Holdings (Pty) Ltd. [South Africa]

Modern Industrial Products FZE [United Arab Emirates]

Modern Industries Company — Dammam [Saudi Arabia]

Modern Industries Company — Jeddah [Saudi Arabia]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Modern Products Company — Jeddah [Saudi Arabia]

Muelhens GmbH & Co. KG [Germany]

Neoblanc-Produtos de Higiene e Limpeza Lda. [Portugal]

Nexus Mercantile Private Ltd. [India]

Noon-in-China, LLC [Delaware]

North Carolina Pet Imaging, LLC [Ohio]

Noxell Corporation [Maryland]

Olay LLC [Puerto Rico]

Ondabel S.A. [Argentina]

Ondal France E.u.r.l. [France]

Ondal USA, Inc. [Delaware]

Ondelle S.A.(Pty) Ltd. [South Africa]

OOO “Capella” [Russia]

OOO “P&G Prestige Products” [Russia]

OOO “Procter & Gamble Distributorskaya Compania” [Russia]

OOO “Russwell” [Russia]

OOO P&G Distribution Co. [Russia]

Oral-B (Shanghai) Ltd. [China]

Oral-B Laboratories Dublin LLC [Delaware]

Oral-B Laboratories International LL C[Delaware]

Oral-B Laboratories Islands Ltd. [Cayman Islands]

Oral-B Laboratories Ltd. [U.K.]

Oral-B Laboratories Newbridge LLC [Delaware]

Oral-B Laboratories [Delaware]

P & G Prestige Beauté GmbH [Germany]

P&G Bath Luxuries Ltd. [U.K.]

P&G Holding B.V. [Netherlands]

P&G Holding Company S.R.L. [Argentina]

P&G Indochina [Vietnam]

P&G Industrial Peru S.R.L. [Peru]

P&G Inversiones S.A. [Argentina]

P&G Investments Limited [Costa Rica]

P&G Israel Enterprise 2005 Ltd. [Israel]

P&G Israel M.D.O. Ltd. [Israel]

P&G K.K. [Japan]

P&G Kobe Yugen Kaisha [Japan]

P&G Northeast Asia Pte. Ltd. [Singapore]

P&G Prestige Beaute S.A.R.L. [Switzerland]

P&G Prestige Products A/S [Denmark]

P&G Prestige Products AG [Switzerland]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

P&G Prestige Products B.V. [Netherlands]

P&G Prestige Products GmbH [Austria]

P&G Prestige Products GmbH [Germany]

P&G Prestige Products Ltd. [U.K.]

P&G Prestige Products N.V. [Belgium]

P&G Prestige Products S.A.S. [France]

P&G Prestige Products, Inc. [Connecticut]

P&G Servicios S.A. [Argentina]

P&G South African Trading (Pty.) Ltd. [South Africa]

P&G-Clairol, Inc. [Delaware]

Pacific Beauty Care Pte. Ltd. [Singapore]

PADOS Grundstücks-Vermietungsgese [Germany]

Palo Co. Ltd. [Japan]

Papierhygiene GmbH [Germany]

Parfums Rochas S.A.S. [France]

Parkfin [U.K.]

Phase II Holdings Corporation [Philippines]

PL Battery BVBA [Belgium]

PPProducts SARL [Switzerland]

PPS Hairwear Australia Pty. Ltd. [Australia]

Procter & Gamble (Chengdu) Ltd. [China]

Procter & Gamble (China) Ltd. [China]

Procter & Gamble (East Africa) Limited [Kenya]

Procter & Gamble (Egypt) Manufacturing Company [Egypt]

Procter & Gamble (Enterprise Fund) Limited [U.K.]

Procter & Gamble (Guangzhou) Ltd. [China]

Procter & Gamble (Health & Beauty Care) Limited [U.K.]

Procter & Gamble (L&CP) Limited [U.K.]

Procter & Gamble (Malaysia) Sdn Bhd [Malaysia]

Procter & Gamble (Manufacturing) Ireland Limited [Ireland]

Procter & Gamble (NBD) Pty. Ltd. [Australia]

Procter & Gamble (Shanghai) International Trade Company Ltd. [China]

Procter & Gamble (Vietnam) Ltd. [Vietnam]

Procter & Gamble (Yemen) Ltd. [Yemen]

Procter & Gamble Acquisition GmbH [Germany]

Procter & Gamble Albania Ltd. [Albania]

Procter & Gamble Algeria EURL [Algeria]

Procter & Gamble Amazon Holding B.V. [Netherlands]

Procter & Gamble Amiens S.A.S. [France]

Procter & Gamble Argentina Sociedad Colectiva [Argentina]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Procter & Gamble Asia Holding B.V. [Netherlands]

Procter & Gamble Asia Pte. Ltd. [Singapore]

Procter & Gamble Australia Holding, LLC [Ohio]

Procter & Gamble Australia Proprietary Limited [Australia]

Procter & Gamble Austria GmbH [Austria]

Procter & Gamble Azerbaijan Services LLC+A38 [Azerbaijan]

Procter & Gamble Bangladesh Private Ltd. [Bangladesh]

Procter & Gamble Belize Ltda. [Belize]

Procter & Gamble Blois S.A.S. [France]

Procter & Gamble Bolivia S.R.L. [Bolivia]

Procter & Gamble Braun de Mexico Holding, LLC [Ohio]

Procter & Gamble Brazil Holdings B.V. [Netherlands]

Procter & Gamble Bulgaria EOOD [Bulgaria]

Procter & Gamble Business Services Canada Company [Canada]

Procter & Gamble Canada Holding B.V. [Netherlands]

Procter & Gamble Central & Eastern Europe GmbH [Germany]

Procter & Gamble Chemical Services Pte. Ltd. [Singapore]

Procter & Gamble Chile Holding Ltda. [Chile]

Procter & Gamble Chile, Inc. [Ohio]

Procter & Gamble Colombia Ltda. [Colombia]

Procter & Gamble Comercial Limitada [Chile]

Procter & Gamble Commercial de Cuba, S.A. [Cuba]

Procter & Gamble Commercial LLC [Puerto Rico]

Procter & Gamble Czech Holding B.V. [Netherlands]

Procter & Gamble Czech Republic s.r.o.A492 [Czech Republic]

Procter & Gamble d.o.o. za trgovinu [Croatia]

Procter & Gamble Danmark ApS [Denmark]

Procter & Gamble de Nicaragua y Compania Ltda. [Nicaragua]

Procter & Gamble de Venezuela, S.C.A. [Venezuela]

Procter & Gamble de Venezuela, S.R.L. [Venezuela]

Procter & Gamble Detergent (Beijing) Ltd. [China]

Procter & Gamble Development Company A.G. [Switzerland]

Procter & Gamble Distributing (HK) Limited [Hong Kong]

Procter & Gamble Distributing (Philippines) Inc. [Philippines]

Procter & Gamble Distributing New Zealand [New Zealand]

Procter & Gamble Distribution Company (Europe) BVBA [Belgium]

Procter & Gamble Distribution S.R.L. [Romania]

Procter & Gamble do Brasil S/A [Brazil]

Procter & Gamble do Brazil, LLC [Delaware]

Procter & Gamble do Nordeste S/A [Brazil]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Procter & Gamble DS Polska Spolka z.o.o. [Poland]

Procter & Gamble Eastern Europe, LLC [Ohio]

Procter & Gamble Ecuador Cia. Ltda. [Ecuador]

Procter & Gamble Egypt Distribution [Egypt]

Procter & Gamble Egypt Holding [Egypt]

Procter & Gamble Egypt Supplies [Egypt]

Procter & Gamble Egypt [Egypt]

Procter & Gamble Energy Company LLC [Ohio]

Procter & Gamble Espana S.A. [Spain]

Procter & Gamble Estonia Ltd. [Estonia]

Procter & Gamble Eurocor N.V. [Belgium]

Procter & Gamble Europe N.V. [Belgium]

Procter & Gamble Europe SA [Switzerland]

Procter & Gamble European Supply Company BVBA [Belgium]

Procter & Gamble Export Operations SARL [Switzerland]

Procter & Gamble Export-FZE [United Arab Emirates]

Procter & Gamble Exports, S. de R.L. [Panama]

Procter & Gamble Far East, Inc. [Ohio]

Procter & Gamble Finance (Canada) Limited Partnership [Canada]

Procter & Gamble Finance (U.K.) Ltd. [U.K.]

Procter & Gamble Financial Services Holding Sarl [Luxembourg]

Procter & Gamble Financial Services Ltd. [Ireland]

Procter & Gamble Finland OY [Finland]

Procter & Gamble Food Products SARL [Switzerland]

Procter & Gamble France S.A.S. [France]

Procter & Gamble FSC (Barbados) Inc. [Barbados]

Procter & Gamble Ghana, Ltd. [Ghana]

Procter & Gamble Global Holdings Ltd. [Bermuda]

Procter & Gamble GmbH [Germany]

Procter & Gamble Grundstucks-und Vermogensverwaltungs GmbH & Co. KG [Germany]

Procter & Gamble Gulf FZE [United Arab Emirates]

Procter & Gamble Hair Care, LLC [Delaware]

Procter & Gamble Health and Beauty Care-Europe Limited [U.K.]

Procter & Gamble Hellas Ltd. [Greece]

Procter & Gamble Higiene e Cosmeticos Limitada [Brazil]

Procter & Gamble Holding (HK) Limited [Hong Kong]

Procter & Gamble Holding (Thailand) Limited [Thailand]

Procter & Gamble Holding France S.A.S. [France]

Procter & Gamble Holding GmbH [Germany]

Procter & Gamble Holding S.r.l. [Italy]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Procter & Gamble Holdings (U.K.) Ltd. [U.K.]

Procter & Gamble Holdings Limited [Ireland]

Procter & Gamble Holdings Singapore Pte. Ltd. [Singapore]

Procter & Gamble Home Products Limited [India]

Procter & Gamble Hong Kong Limited [Hong Kong]

Procter & Gamble Hungary Wholesale Trading Partnership (KKT) [Hungary]

Procter & Gamble Hygiene & Health Care Limited [India]

Procter & Gamble Inc. [Canada]

Procter & Gamble India Holdings B.V. [Netherlands]

Procter & Gamble India Holdings, Inc. [Ohio]

Procter & Gamble Industrial Colombia Ltda. [Colombia]

Procter & Gamble Industrial de Guatemala, S.A. [Guatemala]

Procter & Gamble Industrial e Comercial Ltda. [Brazil]

Procter & Gamble Industrial S.C.A. [Venezuela]

Procter & Gamble Interamericas de Costa Rica, Limitada [Costa Rica]

Procter & Gamble Interamericas de El Salvador, Limitada de Capital Variable [El Salvador]

Procter & Gamble Interamericas de Guatemala, Limitada [Guatemala]

Procter & Gamble Interamericas de Honduras, S. de R.L. [Honduras]

Procter & Gamble Interamericas de Panama, S. de R.L. [Panama]

Procter & Gamble International Finance Funding General Management S.a.r.l. [Luxembourg]

Procter & Gamble International Funding SCA [Luxembourg]

Procter & Gamble International Operations Pte. Ltd. [Singapore]

Procter & Gamble International Operations S.A. [Switzerland]

Procter & Gamble International S.a.r.l. [Luxembourg]

Procter & Gamble Investment Company (UK) Ltd. [U.K.]

Procter & Gamble Investment GmbH [Germany]

Procter & Gamble Investments Limited [Ireland]

Procter & Gamble Ireland Limited [Ireland]

Procter & Gamble Italia, S.p.A. [Italy]

Procter & Gamble Jamaica Ltd. [Jamaica]

Procter & Gamble Japan K.K. [Japan]

Procter & Gamble Kazakhstan LLP [Kazakhstan]

Procter & Gamble Korea IE, Co. [Korea]

Procter & Gamble Korea Inc. [Korea]

Procter & Gamble Korea S&D Co. [Korea]

Procter & Gamble Latin America Holding B.V. [Netherlands]

Procter & Gamble Leasing LLC [Ohio]

Procter & Gamble Levant S.A.L. [Lebanon]

Procter & Gamble Limitada [Chile]

Procter & Gamble Limited Liability Company [Uzbekistan]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Procter & Gamble Limited [U.K.]

Procter & Gamble Luxembourg Finance S.a.r.l. [Luxembourg]

Procter & Gamble Luxembourg Global S.a.r.l. [Luxembourg]

Procter & Gamble Manufactura, S. de R.L. de C.V. [Mexico]

Procter & Gamble Manufacturing (Thailand) Limited [Thailand]

Procter & Gamble Manufacturing (Tianjin) Co. Ltd. [China]

Procter & Gamble Manufacturing Belgium N.V. [Belgium]

Procter & Gamble Manufacturing GmbH [Germany]

Procter & Gamble Manufacturing SA [South Africa]

Procter & Gamble Manufacturing Ukraine [Ukraine]

Procter & Gamble Marketing & Commercial Activities d.o.o. Ljubljana [Slovenia]

Procter & Gamble Marketing and Services d.o.o. [Serbia and Montenegro]

Procter & Gamble Marketing DOOEL Skopje [Macedonia]

Procter & Gamble Marketing Latvia Ltd. [Latvia]

Procter & Gamble Marketing Romania SRL [Romania]

Procter & Gamble Maroc [Morocco]

Procter & Gamble Mataro, S.L. [Spain]

Procter & Gamble Materials Management Czech Republic s.r.o. [Czech Republic]

Procter & Gamble Materials Management Romania S.R.L. [Romania]

Procter & Gamble Max Factor Godo Kaisha [Japan]

Procter & Gamble Mexico Holding B.V. [Netherlands]

Procter & Gamble Moldova SRL [Moldova]

Procter & Gamble N.S. Holding Company [Canada]

Procter & Gamble Nederland B.V. [Netherlands]

Procter & Gamble Netherland Services B.V. [Netherlands]

Procter & Gamble Neuilly S.A.S. [France]

Procter & Gamble Nigeria Limited [Nigeria]

Procter & Gamble Nordic LLC [Ohio]

Procter & Gamble Norge AS [Norway]

Procter & Gamble NPD, Inc. [Ohio]

Procter & Gamble Operations Polska-Spolka z o.o. [Poland]

Procter & Gamble Orleans S.A.S. [France]

Procter & Gamble Overseas Canada B.V. [Netherlands]

Procter & Gamble Overseas India B.V. [Netherlands]

Procter & Gamble Overseas Ltd. [U.K.]

Procter & Gamble Pakistan (Private) Limited [Pakistan]

Procter & Gamble Peru S.R.L. [Peru]

Procter & Gamble Pet Care (Australia) Pty. Ltd. [Australia]

Procter & Gamble Pharmaceuticals [Germany]

Procter & Gamble Pharmaceuticals Canada, Inc. [Canada]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Procter & Gamble Pharmaceuticals France [France]

Procter & Gamble Pharmaceuticals Iberia, S.L. [Spain]

Procter & Gamble Pharmaceuticals Longjumeau S.A.S. [France]

Procter & Gamble Pharmaceuticals N.V. [Belgium]

Procter & Gamble Pharmaceuticals Nederland B.V. [Netherlands]

Procter & Gamble Pharmaceuticals Puerto Rico LLC [Puerto Rico]

Procter & Gamble Pharmaceuticals SARL [Switzerland]

Procter & Gamble Pharmaceuticals U.K. Limited [U.K.]

Procter & Gamble Pharmaceuticals, Inc. [Ohio]

Procter & Gamble Pharmaceuticals-Germany GmbH [Germany]

Procter & Gamble Philippines, Inc. [Philippines]

Procter & Gamble Platform, Inc. [Ohio]

Procter & Gamble Polska-Spolka z o.o [Poland]

Procter & Gamble Porto, Lda. [Portugal]

Procter & Gamble Portugal S.A. [Portugal]

Procter & Gamble Prestige Product [Portugal]

Procter & Gamble Prestige Products Polska-Spolka z o.o. [Poland]

Procter & Gamble Prestige Products S.A. [Portugal]

Procter & Gamble Prestige Products S.A. [Spain]

Procter & Gamble Product Supply (U.K.) Limited [U.K.]

Procter & Gamble Productions, Inc. [Ohio]

Procter & Gamble Quimica Ltda. [Brazil]

Procter & Gamble RHD, Inc. [Ohio]

Procter & Gamble RSC Regional Service Company Ltd. [Hungary]

Procter & Gamble S.r.l. [Italy]

Procter & Gamble Santiago Inversiones S.A. [Chile]

Procter & Gamble Satis ve Dagitim Ltd. Sti. [Turkey]

Procter & Gamble Senegal S.a.r.l. [Senegal]

Procter & Gamble Service GmbH [Germany]

Procter & Gamble Services (Switzerland) SA [Switzerland]

Procter & Gamble Services Company N.V. [Belgium]

Procter & Gamble Services LT [Lithuania]

Procter & Gamble Services Ltd. [Kenya]

Procter & Gamble Servicios Latinoamerica, S.C.A. [Venezuela]

Procter & Gamble Servicios Latinoamerica-1, S.R.L. [Venezuela]

Procter & Gamble Singapore Investment Pte. Ltd. [Singapore]

Procter & Gamble Singapore Pte. Ltd. [Singapore]

Procter & Gamble South Africa Proprietary Limited [South Africa]

Procter & Gamble South America Holding B.V. [Netherlands]

Procter & Gamble Sri Lanka Private Ltd. [Sri Lanka]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Procter & Gamble Sverige AB [Sweden]

Procter & Gamble Switzerland SARL [Switzerland]

Procter & Gamble Taiwan Limited [Taiwan]

Procter & Gamble Technical Centers Limited [U.K.]

Procter & Gamble Technology (Beijing) Co., Ltd. [China]

Procter & Gamble Trading (Thailand) Limited [Thailand]

Procter & Gamble Trading International S.a.r.l. [Switzerland]

Procter & Gamble Trgovaeko Drustvo d.o.o. Sarajevo [Bosnia]

Procter & Gamble Tuketim Mallari Sanayii A.S. [Turkey]

Procter & Gamble U.K. [U.K.]

Procter & Gamble Ukraine [Ukraine]

Procter & Gamble Unternehmensbeteiligungs GmbH & Co. Operations oHG [Germany]

Procter & Gamble Verwaltungs GmbH [Germany]

Procter & Gamble, Spol. s.r.o. (Ltd.) [Slovak Republic]

Procter & Gamble-Rakona s.r.o. [Czech Republic]

Productos Cosméticos S.L. [Spain]

Productos Sanitarios Sociedad Colectiva [Argentina]

Professional Care Logistics, S.L. [Spain]

Progam Realty & Development Corporation [Philippines]

Promotora de Bienes y Valores, S. de R.L. de C.V. [Mexico]

PT Cosmopolitan Cosmetic [Indonesia]

PT Kosmindo [Indonesia]

PT Mawar Sejati [Indonesia]

PT Procter & Gamble Home Products Indonesia [Indonesia]

PT Procter & Gamble Indonesia [Indonesia]

PUR Water Purification Products, Inc. [Ohio]

Redmond Products, Inc. [Minnesota]

Richardson-Vicks do Brasil Quimica e Farmacêutica Ltda [Brazil]

Richardson-Vicks Real Estate Inc. [Ohio]

Riverfront Music Publishing Co., Inc. [Ohio]

Rosemount Corporation [Delaware]

RPI Management, Inc. [Nevada]

R-V Chemicals Holdings Ltd. [Ireland]

S.C. Detergenti S.A. [Romania]

S.C. Wella Romania S.R.L. [Romania]

S.P.F. Beauté S.A.S. [France]

Salon Debut [Russia]

Salon Service Genova SrL [Italy]

San Francisco Pet Imaging, Inc. [California]

San Francisco Pet Imaging, LLC [Ohio]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Scannon GmbH [Germany]

Scannon S.A. [France]

Scannon S.A.S. [France]

Sebastian Europe GmbH [Germany]

Sebastian International, Inc. [California]

Series Acquisition B.V. [Netherlands]

Series Overseas Investment Ltd. [Bermuda]

Shulton (Great Britain) Ltd. [U.K.]

Shulton, Inc. [New Jersey]

Sigma Cosmetica International S.A [Uruguay]

Societe Immobiliere Les Colombettes, S.A. [Switzerland]

Star Parfums GmbH [Germany]

Star Parfums Verwaltungs GmbH [Germany]

Sulcosma Distribuidora de Cosméti [Brazil]

Surfac S. R. Ltda. [Peru]

Sycamore Productions, Inc. [Ohio]

Tambrands Inc. [Delaware]

Tambrands Industria e Comercia Ltda. [Brazil]

Tambrands Ireland Limited [Ireland]

Tambrands Limited [U.K.]

Tambrands Ukraine Ltd. [Ukraine]

Tefa Holdings (Pty) Ltd. [South Africa]

Temple Trees Impex & Investment Private Limited [India]

The Dover Wipes Company [Ohio]

The Folger Coffee Company [Ohio]

The Folgers Coffee Company [Delaware]

The Folgers Coffee Distributing Company [Delaware]

The Gillette Company [Delaware]

The Iams Company [Ohio]

The Malabar Company [Delaware]

The Procter & Gamble Company of South Africa (Proprietary) Limited [South Africa]

The Procter & Gamble Distributing LLC [Delaware]

The Procter & Gamble GBS Company [Ohio]

The Procter & Gamble Global Finance Company [Ohio]

The Procter & Gamble International Insurance Company, Limited [Ireland]

The Procter & Gamble Manufacturing Company [Ohio]

The Procter & Gamble Paper Products Company [Ohio]

The Procter & Gamble U.S. Business Services Company [Ohio]

The Wella Corporation [Delaware]

Thomas Hedley & Co. Limited [U.K.]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Transcosmetics Holdings Sdn. Bhd. [Malaysia]

Universal Beauty Supply Corp. [Puerto Rico]

US CD LLC [Delaware]

Valbonne S.A. [Switzerland]

Vick International Corporation [Delaware]

Vidal Sassoon (Shanghai) Academy [China]

Vidal Sassoon Co. [Ohio]

WEBA Betriebsrenten-Verwaltungsgesellschaft mbH [Germany]

Wella (Ireland) Ltd. [Ireland]

Wella (U.K.) Holdings Ltd. [Great Brita]

Wella (U.K.) Ltd. [U.K.]

Wella AB [Sweden]

Wella AG [Germany]

Wella Beteiligungen GmbH [Switzerland]

Wella Canada, Inc. [Canada]

Wella Chile S.A. [Chile]

Wella Cosmetics China Ltd. Co. [China]

Wella CZ s.r.o. [Czech Republic]

Wella Danmark A/S [Denmark]

Wella de México, S.de R.L. de C.V [Mexico]

Wella de Mexico [Mexico]

Wella France S.A.S. [France]

Wella Hellas Ltd. [Greece]

Wella Hongkong Limited [Hong Kong]

Wella India Haircosmetics Private [India]

Wella Intercosmetic GmbH [Germany]

Wella Interkosmetik GmbH [Austria]

Wella Japan Co. Ltd. [Japan]

Wella Laboratories, Inc. [Delaware]

Wella Magyarorszag Kft. [Hungary]

Wella Management GmbH [Germany]

Wella Manufacturing GmbH [Germany]

Wella Manufacturing of Virginia, Inc. [Virginia]

Wella New Zealand [New Zealand]

Wella Nordamerika Beteiligungen GmbH [Germany]

Wella Paraguay S.A. [Paraguay]

Wella Personal Care of North America, Inc. [Delaware]

Wella Philippines Inc. [Philippines]

Wella Polska Spolka z o.o. [Poland]

Wella Portugal Sociedade Unipesso [Portugal]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name

EXHIBIT (21)

THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Subsidiaries of the Registrant

Wella Salon Einrichtungen GmbH [Germany]

Wella Service GmbH [Germany]

Wella Slovensko s.r.o. [Slovak Republic]

Wella Taiwan Co. Ltd. [Taiwan]

Wella Trading (Thailand) Ltd. [Thailand]

Wella Ukraina [Ukraine]

ZAO “Petersburg Products International zao” [Russia]

Zogi SRL [Italy]

Zooth de Mexico, S. de R.L. de C.V. [Mexico]

Zooth, Inc. [Texas]

[ ] Brackets indicate state or country of incorporation and do not form part of corporate name