Exhibit 21

DREAMS, INC.

(Subsidiaries)

Entity	State of Inc	State(s) Qualified
Dreams, Inc.	UT	CA, FL
Subsidiaries:
1.      Dreams Franchise Corporation	CA	UT, FL
Subsidiaries:
a.      Dreams Entertainment, Inc.	UT
d/b/a “Farley Art”
b.      Dreams Products, Inc.	UT	CO, FL
d/b/a “Mounted Memories”
2.      Dreams Retail Corporation d/b/a “Field of Dreams”	FL	AZ, CA, CO, CT, IL, MI, NJ, VA
Subsidiaries:
a.      Dreams Paramus, LLC	FL
b.      Dreams / Pro Sports, Inc. d/b/a “Pro Sports Memorabilia”	FL
c.      Fansedge Incorporated d/b/a “ProSports Memorabilia”	DE	IL, WA
d.      RIOFOD, L.P. (73%)	NV
e.      CAEFOD, L.P. (63.5%)	NV
f.       SWFOD, L.P. (60%)	NV
g.      StarsLive 365, LLC	NV
Subsidiaries:
i.       365 Las Vegas, L.P. (76.25%)	NV
Subsidiaries:
(a)    RIOFOD, L.P. (21%)	NV
(b)    CAEFOD, L.P. (30%)	NV
(c)    SWFOD, L.P. (40%)	NV
3.      The Greene Organization, Inc	FL
Subsidiaries:
a.      The Sports Collectibles& Auction Company, Inc.	FL
4.      Dreams Unique, Inc	FL