Subsidiaries of the Company
<TABLE>
<CAPTION>
Subsidiary ** Jurisdiction of Name(s) Under Which Subsidiary
Incorporation Does Business
<S> <C> <C>
SoftQuad Software California Inc. California SoftQuad Software California Inc.
SoftQuad Acquisition Corp. Ontario (Canada) SoftQuad Acquisition Corp.
SoftQuad Software Inc. Ontario (Canada) SoftQuad Software Inc.
SoftQuad Software UK Limited United Kingdom SoftQuad Software UK Limited.
</TABLE>
** Indirect subsidiary is indicated by indentation Each subsidiary is
wholly-owned by its immediate parent.
