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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 Canada Corp., an Alberta corporation, doing business as
     FutureLink

 7.  KNS Holdings Limited, a U.K. corporation, which wholly owns FutureLink
     Europe Limited, a U.K. corporation

 8.  3045207 Nova Scotia Company, a Nova Scotia unlimited liability company
     which wholly owns 1423280 Ontario Inc., an Ontario  corporation



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