EXHIBIT 21

SUBSIDIARIES OF JONES APPAREL GROUP, INC.

Name	State or Country of Incorporation	Other Names Under Which Subsidiary Does Business
Apparel Testing Services, Inc.	New Jersey	N/A
Asia Expert Limited	Hong Kong	N/A
Barney's, Inc.	New York	Barneys New York Barneys Warehouse, Inc. Barneys New York Outlet Barneys (NY), Inc. Barneys New York Co-Op CO-OP
Barneys Asia Co LLC	Delaware	N/A
Barneys New York, Inc.	Delaware	N/A
BNY Licensing Corp.	Delaware	N/A
Exportex de Mexico, S.A. de C.V.	Mexico	N/A
Greater Durango, S. de R.L. de C.V.	Mexico	N/A
Import Technology of Texas, Inc.	Texas	N/A
Jones Apparel Group Canada ULC	Canada	N/A
Jones Apparel Group Canada, LP	Canada	JNY Blue Jones New York Factory Store Jones New York
Jones Apparel Group Holdings, Inc.	Delaware	N/A
Jones Apparel Group USA, Inc.	Pennsylvania	N/A
Jones Apparel of Texas II, Ltd.	Texas	N/A
Jones Canada, Inc.	Canada	N/A
Jones Denim Holdings, Inc.	Delaware	N/A
Jones Denim Management Services, Inc.	Delaware	N/A
Jones Holding Inc.	Delaware	N/A
Jones International Limited	Hong Kong	N/A
Jones Investment Co. Inc.	Delaware	N/A
Jones Management Service Company	Delaware	Apparel Management Service Company (New Hampshire only) JAG Management Service Company (Rhode Island and Maine only)
Jones Retail Corporation	New Jersey	Anne Klein Banister Shoe Studio Banister/Easy Spirit Bandolino Banister Shoe Enzo Angiolini Easy Spirit Easy Spirit Outlet Jones New York Jones New York Sport Jones New York Factory Stores Jones New York Country Jones New York Company Store Jones New York Country/Sport Jones New York Sport Factory Stores Jones New York Mens & Womens Suits Jones New York The Executive Suite Jones New York Factory Finale Kasper Nine West Nine West Lifestyle NW Clearance Nine West Clearance Rena Rowan The Napier Factory Store Treza Treza Woman
Kasper Europe, Ltd.	Delaware	N/A
Kasper, Ltd.	Delaware	N/A
Lion Licensing, Ltd.	Delaware	N/A
Manufacturera Sun Apparel, S. de R.L. de C.V.	Mexico	N/A
Maquilas Pami, S.A. de C.V.	Mexico	N/A
Maxwell Footwear of California, Inc.	Delaware	N/A
McNaughton Apparel Group Inc.	New York	N/A
Million Wishes, Inc.	Delaware	N/A
Nine West Accessories (HK) Limited	Hong Kong	N/A
Nine West Development Corporation	Delaware	N/A
Nine West Footwear Corporation	Delaware	N/A
Nine West Melbourne Pty Ltd	Australia	N/A
Victoria + Co Ltd.	Rhode Island	N/A

Certain non-significant subsidiaries were omitted pursuant to Item 601(b)(21)(ii) of Regulation S-K under the Securities Exchange Act of 1934, as amended.