EXHIBIT 21.1
ATEC Group, Inc.
List of Subsidiaries
<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------
Name under which business
Name of Subsidiary Jurisdiction conducted if different
----------------------------------------------------------------------------------------
<S> <C> <C>
Sun Computer & Software, Inc. New York
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Micro Computer Store, Inc. New York
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American Computer Systems Corporation New York
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CONY Computer Systems, Inc. Connecticut
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Laptop and Office Solutions, Inc. New York
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Innovative Business Micros, Inc. New York
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Global Leasing and Trading Corporation New York
----------------------------------------------------------------------------------------
Logix Solutions, Inc. Colorado
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</TABLE>
26
