<PAGE> 1
EXHIBIT 21
LIST OF SUBSIDIARIES
<TABLE>
<CAPTION>
NAME OF ENTITY PLACE OF INCORP.
-------------- ----------------
<S> <C>
Avaya Argentina Ltda. Argentina
Avaya Australia Pty. Ltd. Australia
Avaya Communication GmbH Austria
Avaya Middle East W.L.L. Bahrain
Avaya Foreign Sales Corp. Barbados
Avaya Belgium S.A./N.V. Belgium
Avaya Brasil Ltda. Brazil
Avaya Canada Corp. Canada
Soundlogic Acquisition ULC Canada
Avaya Chile Ltda. Chile
Lucent EN Columbia Colombia
(Name change pending)
Lucent Technologies Business Colombia
Communications Systems
Colombia S.A.
Avaya s.r.o. Czech Republic
Avaya Denmark ApS Denmark
Avaya EMEA Ltd.-Egypt Rep. Delaware
Office
Avaya Communications S.A. France
Avaya Deutschland GmbH Germany
Octel Communications GmbH Germany
Avaya EMEA Ltd.-Greek Branch Delaware
Avaya Hong Kong Company Ltd. Hong Kong
</TABLE>
<PAGE> 2
<TABLE>
<CAPTION>
NAME OF ENTITY PLACE OF INCORP.
-------------- ----------------
<S> <C>
Avaya Hungary Ltd./AVAYA Hungary
Hungary Communication
Limited Liability
Company
Avaya India Pvt. Limited India
TATA Telecom Ltd. India
P.T. Avaya Indonesia Indonesia
Avaya Capital Ireland Ireland
Lucent Technologies GCM Ireland
Sales Limited (Name change pending)
Avaya Ireland Ltd. Ireland
Avaya Communication Israel Israel
Ltd.
Octel Communications Israel
(Israel) Ltd.
Avaya Communication Italia Italy
S.p.A.
Avaya Japan Ltd. Japan
Avaya Nederland B.V.- Netherlands
Kazakhstan Rep. Office
Avaya Korea Ltd. Korea
Avaya Nederland B.V.- Netherlands
Lithuania Rep. Office
Avaya (Malaysia) Sdn. Bhd. Malaysia
Lucent Technologies BCS de Mexico
Mexico, S.A. de C.V.
(Name change pending)
Octel Communications Latin Mexico
America, S.A. de C.V.
(Mexico)
Avaya Nederland B.V. Netherlands
Avaya Holding EMEA B.V. Netherlands
Avaya (Beijing) Enterprise People's Republic of China
</TABLE>
<PAGE> 3
<TABLE>
<CAPTION>
NAME OF ENTITY PLACE OF INCORP.
-------------- ----------------
<S> <C>
Networking Co., Ltd.
Avaya Tianjin Cable Company, People's Republic of China
Ltd.
Avaya Panama Ltda. Panama
Avaya Peru Ltda. Peru
Avaya Philippines Inc. Philippines
Avaya Poland Sp. z.o.o. Poland
Avaya Puerto Rico, Inc. Puerto Rico
ZAO Avaya Russian Federation
Avaya Nederland B.V.-Russia Netherlands
Rep. Office
Avaya EMEA Ltd.-Saudi Arabia Deleware
Branch
Avaya Singapore Pte. Ltd. Singapore
Avaya Slovensko s.r.o. Slovak Republic
Maquinas de Comunicaciones Spain
S.L.
Avaya Sweden AB Sweden
Avaya Switzerland AG Switzerland
Avaya Asia Pacific Inc. Delaware
(Taiwan Branch)
Avaya Asia Pacific Inc. Delaware
(Thailand Branch)
Avaya Nederland B.V.-Turkish Netherlands
Rep. Office
Avaya Nederland B.V.-U.A.E. Netherlands
Rep. Office
Avaya Nederland B.V.-Ukraine Netherlands
Rep. Office
Avaya UK Holdings Ltd. UK
Avaya UK Ltd. UK
Lucent Technologies NEW ECS UK
Ltd. (Name change pending)
</TABLE>
<PAGE> 4
<TABLE>
<CAPTION>
NAME OF ENTITY PLACE OF INCORP.
--------------- ----------------
<S> <C>
Ltd. (Pending)
Mosaix Ltd. UK
Lucent Technologies ECS plc. UK
(Name change pending)
Network Alchemy Ltd. UK
FirstChoice CTI Ltd. UK
SDX Systemcare UK
Telecom Tecq. Ltc. UK
Objective Communications UK
Ltd.
Avaya Asia Pacific Inc. Delaware
Avaya CALA Inc. Delaware
Avaya EMEA Ltd. Delaware
Avaya Inc. Delaware
Avaya Holdings Corp. Delaware
Avaya Holdings LLC Delaware
Avaya International LLC Delaware
Avaya Management Services Delaware
Inc.
Avaya Realty Inc. New Jersey
Avaya Technology Corp. Delaware
Avaya Venture Partners Inc. Delaware
Avaya World Services Inc. Delaware
Octel Communications Delaware
Corporation
Mosaix, Inc. Washington
Avaya Venezuela S.A. Venezuela
Business Equipment Insurance Company Vermont
</TABLE>
