Seattle's Best Coffee, a subsidiary of Starbucks, is a specialty coffee retailer and wholesaler based in Seattle, Washington. Seattle's Best Coffee has retail stores and grocery sub-stores in 20 states and provinces and the District of Columbia. Sub-stores can also be found within many other businesses and college campuses, including J.C. Penney Department Stores and over 400 locations in Borders Bookstores. Seattle's Best Coffee is generally cheaper than that of its parent, and is marketed as more of a working class coffee compared to the more yuppie-centric Starbucks.