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<PAGE> 1
EXHIBIT 21.1
OZ.COM
LIST OF SUBSIDIARIES
<TABLE>
<CAPTION>
Jurisdiction of Incorporation Names Under Which
Name or Organization Subsidiary Does Business
---- ----------------------------- ------------------------
<S> <C> <C>
OZ hf Iceland OZ.COM
OZCOM AB Sweden OZ.COM
SmartVR, Inc. Delaware SmartVR, Inc.
SmartVR ehf Iceland SmartVR
Propheus, Inc. California Propheus, Inc.
(fka OZMO.COM)
</TABLE>
* OZMO.COM, Inc. is in the process of changing its name to Propheus.com, Inc.
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