EXHIBIT 21.1

Brookstone, Inc.

List of Subsidiaries

March 19, 2007

Name		Organized under laws of:
Brookstone Company, Inc.		New Hampshire
Brookstone Stores, Inc.		New Hampshire
Brookstone Purchasing, Inc.		New Hampshire
Brookstone Properties, Inc.		New Hampshire
Brookstone Holdings, Inc.		New Hampshire
Brookstone International Holdings, Inc.		New Hampshire
Gardeners Eden, Inc.		New Hampshire
Brookstone Retail Puerto Rico, Inc.		Puerto Rico
Advanced Audio Concepts, Limited		Hong Kong
Brookstone O’Hare, LLC		Delaware
National Concessions Management Brookstone Stores Georgia, LLC		Delaware
Brookstone Dallas Fort Worth, LLC		Delaware