STATE OR OTHER JURISDICTION OF SUBSIDIARIES INCORPORATION OR ORGANIZATION NAME UNDER WHICH SUBSIDIARY DOES BUSINESS ------------ ------------------------------ ----------------------------------------- The Price Company California The Price Company, Price Club, Costco Wholesale Costco Wholesale Canada Ltd. Canadian Federal Costco Wholesale Canada, Ltd., Costco Wholesale Costco Canada Inc. Canadian Federal Costco Canada Inc., Price Costco, Costco Price Costco Canada Holdings Inc. Canadian Federal Price Costco Canada Holdings Inc.