----

| 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                    |
|                                           |                        |
| NextWave      Wireless Sub, LLC                | Delaware                    |

----

| GO      Networks, Inc.                     | Delaware             |
|--------------------------------------------|----------------------|
|                                       |                 |
| GO      Global, Ltd.                       | Israel               |
|                                       |                 |
| Go      Networks International Inc.        | Delaware             |
|                                       |                 |
| IPWireless,      Inc.                      | Delaware             |
|                                       |                 |
| IPWireless      UK Ltd.                    | United      Kingdom  |
|                                       |                 |
| IPWireless      Pte Ltd.                   | Singapore            |
|                                       |                 |
| IP      Wireless  Denmark ApS    | Denmark              |
|                                       |                 |
| Blue      Broadband Access Corp.           | Delaware             |
|                                       |                 |
| Magnavision      Corp.                     | Delaware             |
|                                       |                 |
| Nextwave      Argentina S.A.               | Argentina            |
|                                       |                 |
| Infotel      Argentina S.A.                | Argentina            |
|                                       |                 |
| Callbi      S. A.                          | Argentina            |
|                                       |                 |
| 425331      Canada Inc.                    | Ontario,      Canada |
|                                       |                 |
| 4399773      Canada Inc.                   | Ontario,      Canada |
|                                       |                 |
| Packetvideo      Switzerland (SDC)         | Switzerland          |
|                                       |                 |
| DWS                                        | Switzerland          |
|                                       |                 |
| NextWave      Japan KK                     | Japan                |
|                                       |                 |
| NextWave      Latin America Corp.          | Delaware             |
|                                       |                 |
| NextWave      Latin America LLC            | Delaware             |
|                                       |                 |
| NextWave      America Latina Ltda.         | Brazil               |
|                                       |                 |
| WiMAX      Telecom AG                      | Switzerland          |
|                                       |                 |
| WiMAX      Telecom GmbH                    | Austria              |
|                                       |                 |
| WiMAX      Telecom d.o.o.                  | Croatia              |
|                                       |                 |
| B-Max      Breitband GmbH - Austria        | Austria              |
|                                       |                 |
| WiMAX      Telecom SRO                     | Slovakia             |
|                                       |                 |
| Amtel      Networks SRO                    | Slovakia             |
|                                       |                 |
| Callix      Consulting S. A. – Swiss | Switzerland          |