AMERICAN UNITED GLOBAL INC
10-K, EX-22, 2000-11-13
CONSTRUCTION & MINING (NO PETRO) MACHINERY & EQUIP
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     EXHIBIT 21 - List of Subsidiaries.

Western Power and Equipment, Corp.

Intertech Capital, Inc.

*Connectsoft, Inc.

*Connectsoft Communications, Corp.

*Exodus Technologies, Inc.

*InterGlobe Networks, Inc.


* Operations have been discontinued but the corporation has not been dissolved.





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