SMARTDISK CORP, S-3, EX-21.1, 2000-10-23

SMARTDISK CORP
S-3, EX-21.1, 2000-10-23
COMPUTER PERIPHERAL EQUIPMENT, NEC

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                                                                    EXHIBIT 21.1


                              SMARTDISK CORPORATION

                         SUBSIDIARIES OF THE REGISTRANT
<TABLE>
<CAPTION>

         Subsidiary              State or Jurisdiction of Incorporation    Percentage of Ownership
-------------------------------  ---------------------------------------  ------------------------
<S>                                        <C>                                        <C>
SmartDisk Limited                          United Kingdom                             100%
SmartDisk International, Inc.                 Delaware                                100%
SmartDiskette Limited                      United Kingdom                             100%
SmartDiskette GmbH                            Germany                                 100%
SmartDisk (Cayman) LTD.                    Cayman Islands                             100%
SmartDisk Personal Storage
  Systems Corporation                         Delaware                                100%
VST International Limited                     Barbados                                100%


</TABLE>