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                                                                    EXHIBIT 21.0

                              LIST OF SUBSIDIARIES


     We currently have the following wholly-owned subsidiaries:

     1.   FutureLink Micro Visions Corp., a Delaware corporation, doing business
          as FutureLink

     2.   FutureLink Pleasanton Corp., a Delaware corporation, doing business as
          FutureLink

     3.   FutureLink Async Corp., a Delaware corporation, doing business as
          FutureLink

     4.   FutureLink VSI Corp., a Maryland corporation, doing business as
          FutureLink

     5.   FutureLink Madison Corp., a Delaware corporation, doing business as
          FutureLink

     6.   FutureLink Distribution Corp., an Alberta corporation, doing business
          as FutureLink

     7.   FutureLink Europe Limited, a U.K. corporation, doing business as
          FutureLink

     8.   3045207 Nova Scotia Company, a Nova Scotia unlimited liability
          company. 3045207 Nova Scotia Company is the sole shareholder of
          1423280 Ontario Inc., an Ontario corporation



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