DREAMS, INC.

Exhibit 21

(Subsidiaries)

Entity	State of Inc		State(s) Qualified
Dreams, Inc.		UT
d/b/a Stratamerica Corporation			CA
d/b/a Dreams of Utah, Inc.			FL
d/b/a Dreams		FL
Subsidiaries:
1. Dreams Franchise Corporation		CA	UT, FL
Subsidiaries:
a. Dreams Products, Inc.		UT	CO, FL
d/b/a “Mounted Memories”
2. Dreams Retail Corporation		FL	CO, CT, IL, NJ, NV, OK, TX
d/b/a “Field of Dreams”, d/b/a “FansEdge”
Subsidiaries:
a. Dreams / Pro Sports, Inc.		FL
d/b/a “Pro Sports Memorabilia”
b. Fansedge Incorporated		DE	IL, WA
d/b/a “ProSports Memorabilia”
c. RIOFOD, L.P. (73%)		NV
d. CAEFOD, L.P. (63.5%)		NV
e. SWFOD, L.P. (60%)		NV
f. 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		FL
& Auction Company, Inc.
4. The Comet Clothing Company, LLC (51.0%)		MN
5. Dreams Apparel Manufacturing, Inc.		FL