Exhibit 21
Subsidiaries of the Registrant
| Name of Subsidiary |
Jurisdiction of Incorporation | |
| Manhattan Bagel Company, Inc. |
New Jersey | |
| Chesapeake Bagel Franchise Corp. |
New Jersey | |
| Einstein and Noah Corp. |
Delaware | |
| Einstein/Noah Bagel Partners, Inc. |
California | |
| I. & J. Bagel, Inc. |
California |