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Exhibit 21



 
                                                                      Exhibit 21

                           Einstein/Noah Bagel Corp.
                          Subsidiaries of the Company
                          ---------------------------
                                        

                      Einstein/Noah Bagel Partners, Inc.,
                            a California corporation

                      Xxxxxxxx/Xxxx Xxxxx Partners, L.P.,
                         a Delaware limited partnership
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Filed: March 26th, 1999
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