EXHIBIT 21

                                SUBSIDIARIES OF
                              APPLE COMPUTER, INC*



                                                                JURISDICTION
NAME                                                          OF INCORPORATION
----                                                          ----------------
                                                           
Apple Computer, Inc. Limited................................      Ireland
Apple Computer Limited......................................      Ireland
Apple Computer International................................      Ireland
Apple Japan, LLC............................................       Japan
Apple Computer B.V..........................................    Netherlands
Apple Computer (UK) Ltd.....................................  United Kingdom
A C Real Properties, Inc....................................   United States


------------------------

*   Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other
    subsidiaries of Apple Computer, Inc. are omitted because, considered in the
    aggregate, they would not constitute a significant subsidiary as of the end
    of the year covered by this report.