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EXHIBIT 21.1
LIST OF SUBSIDIARIES
<CAPTION>
SUBSIDIARY LOCATION BUSINESS DATE % OWNED
<S> <C> <C> <C> <C>
Research Engineers, Europe LTD Bristol, UK Software Sales 1986 100%
Research Engineers, Pvt LTD Calcutta, India Software Sales 1986 100%
Research Engineers, GMBH Herne, Germany Software Sales November, 1995* 100%
Research Engineers, SARL Dourdan, France Software Sales October, 1998 100%
R-Cube Technologies, Inc. San Jose, CA IT Services February, 1999* 100%
PacSoft Incorporated Woodinville, WA Software Sales March, 1999* 100%
NetGuru Systems, Inc. Waltham, MA IT Services September, 1999* 100%
NetGuru Consulting, Inc. Waltham, MA IT Services September, 1999* 100%
Web4, Inc. Yorba Linda, CA ASP services December, 1999 100%
e-Destinations, Inc. Artesia, CA e-commerce January, 2000* 100%
Allegria Software, Inc. Yorba Linda, CA Software Sales April, 2000* 100%
Net Guru India, Pvt. Ltd. Calcutta, India ISP/Internet May, 2000* 49%
Interra Global Limited Calcutta, India ISP/Internet May, 2000* 74%
* Acquired; balance of subsidiaries were created.
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