SOFTQUAD SOFTWARE LTD
10QSB, EX-21, 2000-08-14
PREPACKAGED SOFTWARE
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                                  Subsidiaries
                                  ------------

SoftQuad Software, Ltd. has one subsidiary, SoftQuad Acquisition Corp. ("SAC"),
an Ontario (Canada) corporation. SAC has one subsidiary, SoftQuad Software Inc.
("SoftQuad Canada"), an Ontario (Canada) corporation. SoftQuad Canada has one
subsidiary, SoftQuad UK Limited, a United Kingdom limited company.














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