MAIN PLUS GROUP COMPANY As of April, 2006.

PLUS Corporation (http://www.plus.co.jp/intl/) PLUS Stationery Corporation ASKUL Corporation (http://www.askul.co.jp/kaisya/english/) Biznet Corporation (http://www.biznet.co.jp/) PLUS Space Design Corporation Optima Corp. DLM Japan Ltd. PLUS VIETNAM INDUSTRIAL CO.,LTD. Shanghai Hanhong PLUS Stationery Co., Ltd. TAIWAN PLUS Corporation (http://www.taiwan-plus.com.tw/) PLUS-BBG CORPORATION (THAILAND) LIMITED (http://www.bbe-group.com/) PLUS Logistics Corporation Bright People Corporation SHANTOU PLUS INSTRUMENTS CO.,LTD.