Exhibit 21.1



Subsidiaries of Global Crossing Limited



|    |  |                                                                 |  |              |  |               
|--- |  | --------------------------------------------------------------- |  | ------------ |  | --------------
|    |  | Company Name                                                    |  | Jurisdiction |  | Country       
|1.  |  | ALC Communications Corporation                                  |  | Delaware     |  | USA           
|2.  |  | Ameritel Management, Inc.                                       |  | Federal      |  | Canada        
|3.  |  | Atlantic Crossing Holdings U.K. Limited                         |  |              |  | UK            
|4.  |  | Atlantic Crossing Ltd.                                          |  |              |  | Bermuda       
|5.  |  | Budget Call Long Distance, Inc.                                 |  | Delaware     |  | USA           
|6.  |  | Business Telemanagement, Inc.                                   |  | California   |  | USA           
|7.  |  | Equal Access Networks, LLC                                      |  | Delaware     |  | USA           
|8.  |  | GC Dev. Co., Inc.                                               |  | Delaware     |  | USA           
|9.  |  | GC Holdco SPV                                                   |  |              |  | Ireland       
|10. |  | GC Holding SPV                                                  |  |              |  | Ireland       
|11. |  | GC Hungary Holdings Vagyonkezelö Korlátolt Felelössegü Társaság |  |              |  | Hungary       
|12. |  | GC Landing Co. GmbH                                             |  |              |  | Germany       
|13. |  | GC Mart LLC                                                     |  | Michigan     |  | USA           
|14. |  | GC Pacific Landing Corp.                                        |  | Delaware     |  | USA           
|15. |  | GC Pan European Crossing Belgie B.V.B.A.                        |  |              |  | Belgium       
|16. |  | GC Pan European Crossing Czech s.r.o.                           |  |              |  | Czech Republic
|17. |  | GC Pan European Crossing Danmark A.P.S.                         |  |              |  | Denmark       
|18. |  | GC Pan European Crossing Deutschland GmbH                       |  |              |  | Germany       
|19. |  | GC Pan European Crossing Espana S.A.                            |  |              |  | Spain         
|20. |  | GC Pan European Crossing France S.A.R.L.                        |  |              |  | France        
|21. |  | GC Pan European Crossing Holdings B.V.                          |  |              |  | Netherlands   
|22. |  | GC Pan European Crossing Italia S.R.L.                          |  |              |  | Italy         
|23. |  | GC Pan European Crossing Luxembourg I S.À.R.L.                  |  |              |  | Luxembourg    
|24. |  | GC Pan European Crossing Luxembourg II S.À.R.L.                 |  |              |  | Luxembourg    
|25. |  | GC Pan European Crossing Nederland B.V.                         |  |              |  | Netherlands   
|26. |  | GC Pan European Crossing Networks B.V.                          |  |              |  | Netherlands   
|27. |  | GC Pan European Crossing Norge AS                               |  |              |  | Norway        
|28. |  | GC Pan European Crossing Osterreich GmbH                        |  |              |  | Austria       
|29. |  | GC Pan European Crossing Slovakia S.R.O.                        |  |              |  | Slovakia      
|30. |  | GC Pan European Crossing Sverige A.B.                           |  |              |  | Sweden        
|31. |  | GC Pan European Crossing Switzerland GmbH                       |  |              |  | Switzerland   
|32. |  | GC Pan European Crossing UK Limited                             |  |              |  | UK            
|33. |  | GC SAC Argentina S.R.L.                                         |  |              |  | Argentina     
|34. |  | G.C. St. Croix Company, Inc.                                    |  |              |  | USVI          
|35. |  | GC Trading GmbH                                                 |  |              |  | Austria       
|36. |  | GC UK Holding Ltd.                                              |  |              |  | UK            
|37. |  | GCNAN Claims, LLC                                               |  | Delaware     |  | USA           
|38. |  | GCNAN Claims LLC                                                |  | California   |  | USA           
|39. |  | GCTI Claims LLC                                                 |  | California   |  | USA           
|40. |  | GCTI Claims, LLC                                                |  | Delaware     |  | USA           
|41. |  | Geoconference Limited                                           |  |              |  | UK            
|42. |  | Global Crossing Advanced Card Services, Inc.                    |  | Iowa         |  | USA           
|43. |  | Global Crossing Asia Holdings Ltd                               |  |              |  | Bermuda       



---

|    |  |                                                                                     |  |              |  |            
|--- |  | ----------------------------------------------------------------------------------- |  | ------------ |  | -----------
|    |  | Company Name                                                                        |  | Jurisdiction |  | Country    
|44. |  | Global Crossing Australia Holdings Ltd.                                             |  |              |  | Bermuda    
|45. |  | Global Crossing Australia Pty Limited                                               |  |              |  | Australia  
|46. |  | Global Crossing Bandwidth, Inc.                                                     |  | California   |  | USA        
|47. |  | Global Crossing Belgie B.V.B.A.                                                     |  |              |  | Belgium    
|48. |  | Global Crossing (Bidco) Limited                                                     |  |              |  | UK         
|49. |  | Global Crossing Billing, Inc.                                                       |  | Michigan     |  | USA        
|50. |  | Global Crossing Communications International Limited                                |  |              |  | UK         
|51. |  | Global Crossing Conferencing-Canada, Ltd.                                           |  | Federal      |  | Canada     
|52. |  | Global Crossing Conferencing Limited                                                |  |              |  | UK         
|53. |  | Global Crossing Corporación S. de R.L. de C.V.                                      |  |              |  | Mexico     
|54. |  | Global Crossing Cyprus Holdings Limited                                             |  |              |  | Cyprus     
|55. |  | Global Crossing Danmark A.P.S.                                                      |  |              |  | Denmark    
|56. |  | Global Crossing Deutschland GmbH                                                    |  |              |  | Germany    
|57. |  | Global Crossing Development Co.                                                     |  | Delaware     |  | USA        
|58. |  | Global Crossing Employee Services, Inc.                                             |  | Delaware     |  | USA        
|59. |  | Global Crossing Europe Limited                                                      |  |              |  | UK         
|60. |  | Global Crossing France SAS                                                          |  |              |  | France     
|61. |  | Global Crossing Globalcenter Holdings, Inc.                                         |  | Delaware     |  | USA        
|62. |  | Global Crossing Government Markets USA, Inc.                                        |  | Delaware     |  | USA        
|63. |  | Global Crossing Holdings Limited (formerly GC Holdings Ltd.)                        |  |              |  | Bermuda    
|64. |  | Global Crossing Holdings USA LLC                                                    |  | Delaware     |  | USA        
|65. |  | Global Crossing Hong Kong Limited                                                   |  |              |  | Hong Kong  
|66. |  | Global Crossing International, Ltd.                                                 |  |              |  | Bermuda    
|67. |  | Global Crossing International Networks Ltd. (formerly South American Crossing Ltd.) |  |              |  | Bermuda    
|68. |  | Global Crossing Internet Dial-Up, Inc.                                              |  | Delaware     |  | USA        
|69. |  | Global Crossing Ireland Limited                                                     |  |              |  | Ireland    
|70. |  | Global Crossing IXnet EMEA Holdings Limited                                         |  |              |  | UK         
|71. |  | Global Crossing Japan KK                                                            |  |              |  | Japan      
|72. |  | Global Crossing Landing Mexicana S. de R.L.                                         |  |              |  | Mexico     
|73. |  | Global Crossing Latin America & Caribbean Co.                                       |  | Delaware     |  | USA        
|74. |  | Global Crossing Limited (formerly GC Acquisition Limited)                           |  |              |  | Bermuda    
|75. |  | Global Crossing Local Services, Inc.                                                |  | Michigan     |  | USA        
|76. |  | Global Crossing Management Services, Inc.                                           |  | Delaware     |  | USA        
|77. |  | Global Crossing Mexicana S.de R.L. de C.V.                                          |  |              |  | Mexico     
|78. |  | Global Crossing Mexicana II S.de R.L. de C.V.                                       |  |              |  | Mexico     
|79. |  | Global Crossing Nederland B.V.                                                      |  |              |  | Netherlands
|80. |  | Global Crossing Network Center Ltd.                                                 |  |              |  | Bermuda    
|81. |  | Global Crossing Network Center (UK) Ltd.                                            |  |              |  | UK         
|82. |  | Global Crossing Norge AS                                                            |  |              |  | Norway     
|83. |  | Global Crossing North America, Inc.                                                 |  | New York     |  | USA        
|84. |  | Global Crossing North American Holdings, Inc.                                       |  | Delaware     |  | USA        



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|     |  |                                                                      |  |              |  |            
|---- |  | -------------------------------------------------------------------- |  | ------------ |  | -----------
|     |  | Company Name                                                         |  | Jurisdiction |  | Country    
|85.  |  | Global Crossing North American Networks, Inc.                        |  | Delaware     |  | USA        
|86.  |  | Global Crossing Panama Inc.                                          |  |              |  | Panama     
|87.  |  | Global Crossing Services Europe Limited                              |  |              |  | Ireland    
|88.  |  | Global Crossing Services Ireland Limited                             |  |              |  | Ireland    
|89.  |  | Global Crossing Servicios, S. de R.L. de C.V.                        |  |              |  | Mexico     
|90.  |  | Global Crossing Singapore Pte. Ltd.                                  |  |              |  | Singapore  
|91.  |  | Global Crossing Sverige A.B.                                         |  |              |  | Sweden     
|92.  |  | Global Crossing Switzerland GmbH                                     |  |              |  | Switzerland
|93.  |  | Global Crossing Telecommunications, Inc.                             |  | Michigan     |  | USA        
|94.  |  | Global Crossing Telecommunications-Canada, Ltd.                      |  | Federal      |  | Canada     
|95.  |  | Global Crossing Telemanagement VA, LLC                               |  | Virginia     |  | USA        
|96.  |  | Global Crossing Telemanagement, Inc.                                 |  | Wisconsin    |  | USA        
|97.  |  | Global Crossing (UK) Internet Services Limited                       |  |              |  | UK         
|98.  |  | Global Crossing (UK) Finance Plc                                     |  |              |  | UK         
|99.  |  | Global Crossing (UK) Telecommunications Limited                      |  |              |  | UK         
|100. |  | Global Crossing (UK) Telecommunications Networks Limited             |  |              |  | UK         
|101. |  | Global Crossing USA Inc.                                             |  | Delaware     |  | USA        
|102. |  | Global Crossing Venezuela B.V.                                       |  |              |  | Netherlands
|103. |  | Global Crossing Ventures, Inc.                                       |  | Delaware     |  | USA        
|104. |  | Global Crossing Worldwide Customer Help Desk Canada Ltd.             |  | Federal      |  | Canada     
|105. |  | GT Landing Corp.                                                     |  | Delaware     |  | USA        
|106. |  | GT Landing II Corp.                                                  |  | Delaware     |  | USA        
|107. |  | GT Netherlands B.V.                                                  |  |              |  | Netherlands
|108. |  | GT U.K. Ltd.                                                         |  |              |  | UK         
|109. |  | International Exchange Networks GmbH                                 |  |              |  | Germany    
|110. |  | International Exchange Networks SAS                                  |  |              |  | France     
|111. |  | International Optical Network, L.L.C.                                |  | Delaware     |  | USA        
|112. |  | International Optical Network Limited.                               |  |              |  | UK         
|113. |  | Ixnet, Inc.                                                          |  | Delaware     |  | USA        
|114. |  | Ixnet UK Limited                                                     |  |              |  | UK         
|115. |  | MAC Landing Corp.                                                    |  | Delaware     |  | USA        
|116. |  | Metaclorin Investco II, Inc.                                         |  | Delaware     |  | USA        
|117. |  | Mid-Atlantic Crossing Holdings UK Ltd.                               |  |              |  | UK         
|118. |  | Mid-Atlantic Crossing Ltd.                                           |  |              |  | Bermuda    
|119. |  | Old GMS Holdings Ltd. (formerly Global Marine Holdings Bermuda Ltd.) |  |              |  | Bermuda    
|120. |  | PAC Landing Corp.                                                    |  | Delaware     |  | USA        
|121. |  | PAC Panama Ltd.                                                      |  |              |  | Bermuda    
|122. |  | Pan American Crossing U.K. Ltd.                                      |  |              |  | UK         
|123. |  | Racal Telecommunications Inc.                                        |  |              |  | USA        
|124. |  | SAC Brasil Holding Ltda.                                             |  |              |  | Brazil     
|125. |  | SAC Brasil Ltda.                                                     |  |              |  | Brazil     



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|     |  |                                          |  |              |  |         
|---- |  | ---------------------------------------- |  | ------------ |  | --------
|     |  | Company Name                             |  | Jurisdiction |  | Country 
|126. |  | SAC Chile S.A.                           |  |              |  | Chile   
|127. |  | SAC Colombia Limitada                    |  |              |  | Colombia
|128. |  | SAC Panama S.A.                          |  |              |  | Panama  
|129. |  | SAC Peru S.R.L.                          |  |              |  | Peru    
|130. |  | Saturn Global Network Services (UK) Ltd. |  |              |  | UK      
|131. |  | South American Crossing Holdings Ltd.    |  |              |  | Bermuda 
|132. |  | Subsidiary Telco, LLC                    |  | Delaware     |  | USA     
|133. |  | US Crossing, Inc.                        |  | Delaware     |  | USA     



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