EXHIBIT 21

LIST OF SUBSIDIARIES

Unless otherwise noted, all of the entities listed below are wholly owned subsidiaries of K•Swiss Inc.

1.		K•Swiss Pacific Inc., a Massachusetts corporation.
2.		K•Swiss International Ltd., a corporation organized under the laws of Bermuda.
3.		KS UK Ltd., a United Kingdom corporation.
4.		KS Amsterdam B.V., a Dutch corporation.
5.		K•Swiss S.A. de C.V., a Mexico corporation.
6.		K•Swiss Australia Pty. Ltd., an Australia corporation.
7.		K•Swiss International Services (BAARN) B.V., a Dutch corporation.
8.		K•Swiss Direct Inc., a California corporation.
9.		K•Swiss Sales Corp., a Delaware corporation.
10.		K•Swiss NS Inc., a Delaware corporation.
11.		K•Swiss Canada Corp., a Nova Scotia company.
12.		1166789 Ontario Inc., an Ontario, Canada corporation.
13.		KSI Germany GmbH, a Germany corporation.
14.		ERE Footwear Inc., a California corporation.
15.		ERE Footwear LLC, a Delaware limited liability company, owned 75% by K•Swiss Inc.
16.		Royal Elastics LLC, a Delaware limited liability company.
17.		Royal Elastics Inc., a California corporation.