
<PAGE>   1

                                                                    EXHIBIT 21.1


                           SUBSIDIARIES OF THE COMPANY


<TABLE>
<CAPTION>
                                            Jurisdiction           Name Under Which
Subsidiary                                of Incorporation         They Do Business  
----------                                ----------------         ----------------  
<S>                                        <C>                          <C> 

Staples Security Corporation               Massachusetts                Same  
                                                                            
Staples Trust Company                      Massachusetts                Same
                                                                            
Staples Contract & Commercial, Inc.        Delaware                     Same
                                                                            
SOM Hagerstown, Inc.                       Delaware                     Same
                                                                            
Staples Insurance Agency, Inc.             Delaware                     Same
                                                                            
Staples International, Inc.                Delaware                     Same
                                                                            
Staples of Maryland, LLC                   Delaware                     Same
                                                                            
Staples the Office Superstore, Inc.        Delaware                     Same
                                                                            
Staples the Office Superstore East, Inc.   Delaware                     Same
                                                                            
Staples Connecticut, Inc.                  Connecticut                  Same
                                                                            
Staples NRO Limited                        Ontario, Canada              Same
                                                                            
Staples NRO(2) Limited                     Ontario, Canada              Same
                                                                            
Staples NRO(3) Limited                     Ontario, Canada              Same
                                                                            
Staples NRO(4) Limited                     Ontario, Canada              Same
                                                                            
Staples NRO(5) Limited                     Ontario, Canada              Same
                                                                         
The Business Depot, Ltd.                   Ontario, Canada         The Business Depot
                                                               Staples The Business Depot
                                                              Staples The Office Superstore
                                                                   Bureau en Gross
                                                              
   
Staples (Deutschland) GmbH                 Germany                      Same 
                                                                             
Staples (Europe) Limited                   England                      Same 
                                                                             
Staples (UK) Limited                       England                      Same 
                                                                       
</TABLE>


<PAGE>   2

                      SUBSIDIARIES OF THE COMPANY - CONT'D

Staples UK (Partnership)                   England                      Same   
                                                                            
Quill Corporation                          Delaware                     Same
                                                                            
Milbro, Inc.                               Delaware                     Same
                                                                            
Staples GP, LLC                            Delaware                     Same
                                                                            
Agawam Mill, LP                            Delaware                     Same
                                                                            
Cherokee Mill, LP                          Delaware                     Same
                                                                            
Coppell Mill, LP                           Delaware                     Same
                                                                            
Lebanon Mill, LP                           Delaware                     Same
                                                                            
Staples Partners, LLC                      Delaware                     Same
                                                                            
Staples Real Estate Trust                  Massachusetts                Same
                                                                        



