**Exhibit 21.1      **

**SUBSIDIARIES      OF THE REGISTRANT **

**As      of December 30, 2006**

| **Subsidiary**                                           | **State                of Incorporation** |
|----------------------------------------------------------|-------------------------------------------|
|                                                     |                                      |
| NextWave                Wireless LLC                     | Delaware                                  |
|                                                     |                                      |
| NextWave                Broadband Inc.                   | Delaware                                  |
|                                                     |                                      |
| CYGNUS                Communications, Inc.               | Delaware                                  |
|                                                     |                                      |
| NW                Spectrum Co.                           | Delaware                                  |
|                                                     |                                      |
| AWS                Wireless Inc.                         | Delaware                                  |
|                                                     |                                      |
| Tele*Code                                                | Delaware                                  |
|                                                     |                                      |
| Inquam                Broadband Holding Limited          | Cayman                Islands             |
|                                                     |                                      |
| PacketVideo                Corporation                   | Delaware                                  |
|                                                     |                                      |
| PV                Acquisition Corporation                | Delaware                                  |
|                                                     |                                      |
| WCS                Wireless Licence Subsidiary, LLC      | Delaware                                  |
|                                                     |                                      |
| Inquam                Broadband GmbH                     | Germany                                   |
|                                                     |                                      |
| Cygnus                Multimedia Communications, Limited | United                Kingdom             |
|                                                     |                                      |
| Cygnus                Multimedia Communications, Inc.    | Delaware                                  |
|                                                     |                                      |
| Cygnus                Acquisition Co.                    | Canada                                    |
|                                                     |                                      |
| Cygnus                Communications Canada Co.          | Canada                                    |
|                                                     |                                      |
| Tusonic                Inc.                              | North                Carolina             |
|                                                     |                                      |
| Twonky                Vision GmbH                        | Germany                                   |
|                                                     |                                      |
| PacketVideo                Germany GmbH                  | Germany                                   |
|                                                     |                                      |
| PacketVideo                Japan KK                      | Japan                                     |
|                                                     |                                      |
| PacketVideo                France SARL                   | France                                    |
|                                                     |                                      |
| PacketVideo                Finland Oy                    | Finland                                   |
|                                                     |                                      |
| PacketVideo                India Private Limited         | India                                     |
|                                                     |                                      |
| NextWave                Metropolitan Inc.                | Delaware                                  |
|                                                     |                                      |
| GWireless,                LLC                            | Delaware                                  |

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| Go                Acquisition Corporation | Delaware |
|-------------------------------------------|----------|
|                                      |     |
| NextWave                Wireless Sub, LLC | Delaware |

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