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<TABLE>
<CAPTION>
Exhibit 21.00
State or Jurisdiction Percentage of Voting
of incorporation Securities Owned
--------------------- --------------------
<S> <C> <C>
CDC Realty, Inc. Illinois 100%
CDO Capital, L.L.C. Delaware 98.28%
CDO RM, Inc. Delaware 100%
CDS Foreign Holdings, Inc. Delaware 100%
Prism Communication Services, Inc. Delaware 96.50%
CFS Railcar, Inc. Delaware 100%
COM-L 1989-A Corporation Illinois 100%
Comdisco Asia Pte Ltd Singapore 100%
Comdisco Australia Pty. Ltd. New South Wales, 100%
Australia
Comdisco Belgium S.P.R.L. Belgium 100%
(f/k/a Comdisco Belgium S.A.)
Comdisco Canada Equipment Finance Ontario, Canada 100%
Limited Partnership
Comdisco Canada Finance, L.L.C. Delaware 100%
Comdisco Canada Ltd. Ontario, Canada 100%
Comdisco Continuity Services Canada Ontario, Canada 100%
Ltd. (f/k/a Comdisco Disaster Recovery
Services Canada Ltd.)
Comdisco Continuity Services (France) France 100%
(f/k/a/ Ageris International, S.A.)
Comdisco Continuity Services (UK) United Kingdom 100%
Limited (f/k/a Failsafe/ROC Ltd.)
Comdisco Direct (UK) Limited United Kingdom 100%
(f/k/a Comdisco Finance Ltd.)
Comdisco Deutschland GmbH Germany 100%
Comdisco Disaster Recovery Netherlands 100%
Services B.V.
Comdisco Factoring (Nederland) Netherlands 100%
B.V.
<PAGE>
State or Jurisdiction Percentage of Voting
of incorporation Securities Owned
--------------------- --------------------
Comdisco Finance (Nederland) B.V. Netherlands 100%
Comdisco Financial Services, Inc. Delaware 100%
Comdisco France S.A. France 100%
Comdisco Global, Inc. Cayman Islands 100%
Comdisco GmbH & Co. Leasing and Germany 100%
Finance KG
Comdisco Group Leasing Limited Illinois 75.25%
Partnership
Comdisco Handelsgesellschaft M.B.H. Austria 100%
Comdisco Healthcare Group, Inc. Delaware 100%
Comdisco Holdings (U.K.) Limited United Kingdom 100%
(f/k/a Comdisco Disaster Recovery
Services (U.K.) Ltd.)
Comdisco Investment Group, Inc. Delaware 100%
Comdisco Ireland Limited Ireland 100%
Comdisco Lease Finance Partnership Cayman Islands 100%
Comdisco Management GmbH Germany 100%
Comdisco de Mexico, S.A. de C.V. Mexico 100%
Comdisco Nederland B.V. Netherlands 100%
Comdisco Network Services, Inc. Illinois 100%
Comdisco New Zealand New Zealand 100%
(f/k/a Comdisco (NZ) Limited
Comdisco Sweden A.B. Sweden 100%
Comdisco (Switzerland), S.A. Switzerland 100%
<PAGE>
State or Jurisdiction Percentage of Voting
of incorporation Securities Owned
--------------------- --------------------
Comdisco Trade, Inc. Delaware 100%
Comdisco United Kingdom Limited United Kingdom 100%
Commedco, Inc. Delaware 100%
Computer Discount Corporation Illinois 100%
Computer Discount Corporation, S.L. Spain 100%
(f/k/a Computer Discount Corporation
S.A.)
Computer Recovery Centre Sdn Bhd Malaysia 10%
Horizon Lease Partners, L.P. Delaware 100%
Promodata, SNC France 100%
628761 Alberta Ltd. Alberta, Canada 100%
Subsidiaries of the Registrant are included in the consolidated financial
statements.
</TABLE>
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