EXHIBIT 21

LIST OF SUBSIDIARIES

Unless otherwise noted, all of the entities listed below are wholly owned subsidiaries of K•Swiss Inc.

1.	K•Swiss Pacific Inc., a Massachusetts corporation.
2.	K•Swiss International Ltd., a corporation organized under the laws of Bermuda.
3.	KS UK Ltd., a United Kingdom corporation.
4.	KS Amsterdam B.V., a Dutch corporation.
5.	K•Swiss S.A. de C.V., a Mexico corporation.
6.	K•Swiss Australia Pty. Ltd., an Australia corporation.
7.	K•Swiss International Services (BAARN) B.V., a Dutch corporation.
8.	K•Swiss Direct Inc., a California corporation.
9.	K•Swiss Sales Corp., a Delaware corporation.
10.	K•Swiss NS Inc., a Delaware corporation.
11.	K•Swiss Canada Corp., a Nova Scotia company.
12.	1166789 Ontario Inc., an Ontario, Canada corporation.
13.	KSI Germany GmbH, a Germany corporation.
14.	ERE Footwear Inc., a California corporation.
15.	ERE Footwear LLC, a Delaware limited liability company, owned 75% by K•Swiss Inc.
16.	Royal Elastics LLC, a Delaware limited liability company.
17.	Royal Elastics Inc., a California corporation.