**EXHIBIT 21.1**

**CellStarCorporation****Listof Subsidiaries and Affiliatesas of December 1, 2006** [100% Owned by CellStar Corporation UnlessOtherwise Indicated]
| **Name**                                              | ** ** | ** **                 | ** ** | **Incorporation** |
|-------------------------------------------------------|------------|----------------------------|------------|-------------------|
|                                                  |       |                       |
| CellStar Corporation                                  |       | Delaware                   |
| CellStar Financo, Inc.                                |       | Delaware                   |
| CellStar Holding AB                                   |       | Sweden                     |
| National Auto Center, Inc.                            |       | Delaware                   |
| CellStar International Corporation/SA                 |       | Delaware                   |
| CellStar Chile, S.A.                                  |       | Chile                      |
| CellStar de Colombia Ltda.(3)                         |       | Colombia                   |
| CellStar Mexico, S.A. de C.V.                         |       | Mexico                     |
| CellStar (UK) Ltd.(5)                                 |       | UK                         |
| CellStar El Salvador S.A.(6)                          |       | El Salvador                |
| CellStar de Guatemala S.A.(6)                         |       | Guatemala                  |
| CellStar International Corporation/Asia               |       | Delaware                   |
| CellStar Philippines, Inc.(5)                         |       | Philippines                |
| Audiomex Export Corp.                                 |       | Texas                      |
| Celular Express S. A. de C. V.                        |       | Mexico                     |
| Sizemore International N.V.                           |       | Netherlands Antilles       |
| Comunicacion Inalambrica Inteligente, S.A. de C.V.(4) |       | Mexico                     |
| Celular Express Management S.A. de C.V.               |       | Mexico                     |
| NAC Holdings, Inc.                                    |       | Nevada                     |
| CellStar, Ltd.(1)                                     |       | Texas Limited  Partnership |
| CellStar Fulfillment, Ltd.(2)                         |       | Texas Limited  Partnership |
| CellStar Fulfillment, Inc.                            |       | Delaware                   |
| CellStar  Netherlands Holdings, B.V.                  |       | The Netherlands            |

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(1)             National Auto Center,Inc. is 1% General Partner and NAC Holdings, Inc. is 99% limited partner

(2)             CellStar Fulfillment,Inc. is 1% General Partner and NAC Holdings, Inc. is 99% limited partner

(3)             19% owned by CellStarInternational Corporation/SA.   Remaining81% owned by Mobile Technologies Services, S.A.,  a Panama corporation (non-CellStar entity)

(4)             51% held by CelularExpress S.A. de C.V., the remaining 49% held by six (6) different individualsnot affiliated to any CellStar entity.

(5)             Corporate entityinactive and/or dormant.  Pendingdissolution.

(6)             Incorporation processbegan during during Fiscal 2006. Incorporation incomplete.

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