TENSLEEP CORP
10KSB, EX-21, 2001-01-17
SEMICONDUCTORS & RELATED DEVICES
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                             LIST OF SUBSIDIARIES




1.     Tensleep Technologies, Inc. - Incorporated in Colorado
        doing business under its name.


2.     Master Financial Group, Inc. - Incorporated in Minnesota
        doing business under its name

3.     Tensleep Europe, Inc.  -  Incorporated in Colorado
        doing business under its name

4.     Whisk.co.uk, Limited - Incorporated in the United Kingdom
        doing business under its name in U.K.


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