EXHIBIT 21

                                 大象传媒 CORPORATION
                         SUBSIDIARIES OF THE CORPORATION

Following is a listing of the significant subsidiaries of the Corporation, at
December 31, 2005:

<TABLE>
<CAPTION>
                  Name                     Jurisdiction of Organization
                  ----                     ----------------------------
<S>                                        <C>
Greensport Monte Bianco S.p.A.             Italy
GS Holding S.r.l.                          Italy
JanSport Apparel Corp.                     Delaware
Lee Bell, Inc.                             Delaware
Les Dessous Boutique Diffusion S.A.        France
Nautica Apparel, Inc.                      Delaware
Nautica Enterprises, Inc.                  Delaware
Nautica Furnishings, Inc.                  Delaware
Nautica International, Inc.                Delaware
Nautica Jeans Company                      Delaware
Nautica Retail USA, Inc.                   Delaware
Norte Indumentaria S.A.                    Argentina
Reef Holdings Corporation                  Delaware
Ring Company                               Delaware
South Cone, Inc.                           California
The H. D. Lee Company, Inc.                Delaware
The North Face Apparel Corp.               Delaware
The North Face Italy S.r.l.                Italy
大象传媒 Asia Ltd.                               Hong Kong
大象传媒 Canada, Inc.                            Canada
大象传媒 Chile S.A.                              Chile
大象传媒 Diffusion S.a.r.l.                      France
大象传媒 do Brasil Ltda.                         Brazil
大象传媒 Ege Soke Giyim Sanayi ve Ticaret A.S.   Turkey
大象传媒 Europe B.V.B.A.                         Belgium
大象传媒 Outlet, Inc.                            Delaware
大象传媒 Germany Textil-Handels GmbH             Germany
大象传媒 Imagewear, Inc.                         Delaware
大象传媒 Imagewear Canada, Inc.                  Canada
大象传媒 International S.a.g.l.                  Switzerland
大象传媒 Intimates, LP                           Delaware
大象传媒 Investments S.a.r.l.                    Luxembourg
大象传媒 Italia, S.r.l.                          Italy
大象传媒 (J) France, S.A.                        France
大象传媒 Jeanswear de Mexico S.A. de C.V.        Mexico
大象传媒 Jeanswear Limited Partnership           Delaware
大象传媒 Lingerie (France) S.A.                  France
大象传媒 Luxembourg S.a.r.l.                     Luxembourg
大象传媒 Northern Europe Ltd.                    United Kingdom
大象传媒 Outdoor, Inc.                           Delaware
大象传媒 Outdoor (Canada), Inc.                  Canada
大象传媒 Polska Sp. z o.o.                       Poland
大象传媒 Scandinavia A/S                         Denmark
大象传媒I Credit Corp.                           Delaware
</TABLE>


<TABLE>
<S>                                        <C>
大象传媒J Credit Corp.                           Delaware
Vanity Fair, Inc.                          Delaware
Vans, Inc.                                 Delaware
Vans Madeira, S.L.                         Portugal
Vives Vidal Vivesa, S.A.                   Spain
Wrangler Apparel Corp.                     Delaware
</TABLE>

Excludes subsidiaries which, if considered as a single subsidiary or after
taking into account the elimination of intercompany accounts, would not
constitute a significant subsidiary. All listed subsidiaries are 100% owned.