EXHIBIT 21.1

THE ESTÉE LAUDER COMPANIES INC.

SIGNIFICANT SUBSIDIARIES

All significant subsidiaries are wholly-owned by The Estée Lauder Companies Inc. and/or one or more of its wholly-owned subsidiaries.

Name						Jurisdiction in which Organized
Estee Lauder Cosmetics Limited						United Kingdom
Estee Lauder Europe, Inc.						Delaware
Estee Lauder Inc.						Delaware
Estee Lauder International, Inc.						Delaware
Estee Lauder Luxembourg S.a.R.L.						Luxembourg
Estee Lauder BV						Belgium
Estee Lauder (Shanghai) Commercial Company Ltd.						China
Estee Lauder AG Lachen						Switzerland
NEDP Holding S.a.R.L.						Luxembourg
Too Faced Cosmetics, LLC						Delaware
BECCA, Inc.						California
Aramis, Inc.						Delaware
Have&Be Co. Ltd.						Korea
Estee Lauder UK Holdings Ltd.						United Kingdom
Make-up Art Cosmetics Inc.						Delaware