EXHIBIT 21.1

LIST OF SUBSIDIARIES AND THEIR COUNTRY OR STATE OF INCORPORATION/ORGANIZATION
 
 
Name of Subsidiary
 
State/Country of Incorporation or Organization
 
Percentage of Voting Securities Owned by Immediate Parent
         
Hampshire Designers Inc.
 
Delaware
 
100%
   Keynote Services, Limited
 
Hong Kong
 
100%
   Scott James, LLC
 
Delaware
 
100%
Item-Eyes, Inc.
 
Delaware
 
100%
SB Corporation
 
Delaware
 
100%
Hampshire Sub, Inc. (formerly Shane Hunter, Inc.)
 
Delaware
 
100%
Marisa Christina, Inc.
 
Delaware
 
100%
   Marisa Christina Apparel, Inc.
 
Delaware
 
100%
   C.M. Marisa Christina (H. K.), Limited
 
Hong Kong
 
100%