EX-21 4 file003.txt EXHIBIT 21 List of Subsidiaries Corporation State of Incorporation Status ----------- ------------- ------ New Era Foods Inc. Nevada wholly owned-active but no direct business- parent company of Premium Cigars Wrappers Inc. SYBR.Com Inc. Island Wholesale Grocers Inc. New York wholly owned inactive Premium Cigar Wrappers Inc. New York active majority owned by New Era Foods Inc. Synergy Brands Distribution Inc. New York wholly owned inactive PHS Group Inc. Pennsylvania active majority owned by Beauty Buys.com Inc. d.b.a. Pro Set Distributors SYBR.Com Inc. New York active wholly owned by New Era Foods Inc. Net Cigar.Com Inc. New York active wholly owned by SYBR.Com Inc. BeautyBuys.com Inc. New Jersey active wholly owned by SYBR.com Inc. Dealbynet.com Inc. New York active wholly owned by Supply Chain Technologies Inc. Supply Chain Technologies Inc. New York active wholly owned by SYBR.com Inc. EX-21