Exhibit 21.1

Global Crossing Subsidiaries



|                                                                |  |            
|--------------------------------------------------------------- |  | -----------
|Asia:                                                           |  |            
|                                                                | 
|Global Crossing Australia Pty Limited                           |  | Australia  
|                                                                | 
|Global Crossing Hong Kong Limited                               |  | Hong Kong  
|                                                                | 
|Global Crossing Japan KK                                        |  | Japan      
|                                                                | 
|Global Crossing Singapore Pte. Ltd.                             |  | Singapore  
|                                                                | 
|Bermuda:                                                        |  |            
|                                                                | 
|Atlantic Crossing Ltd.                                          |  | Bermuda    
|                                                                | 
|GC Crystal Holdings Ltd.                                        |  | Bermuda    
|                                                                | 
|Global Crossing Asia Holdings Ltd.                              |  | Bermuda    
|                                                                | 
|Global Crossing Australia Holdings Ltd.                         |  | Bermuda    
|                                                                | 
|Global Crossing Holdings Limited                                |  | Bermuda    
|                                                                | 
|Global Crossing International Networks Ltd.                     |  | Bermuda    
|                                                                | 
|Global Crossing International, Ltd.                             |  | Bermuda    
|                                                                | 
|Global Crossing Limited                                         |  | Bermuda    
|                                                                | 
|Global Crossing Network Center Ltd.                             |  | Bermuda    
|                                                                | 
|Old GMS Holdings Ltd.                                           |  | Bermuda    
|                                                                | 
|PAC Panama Ltd.                                                 |  | Bermuda    
|                                                                | 
|South American Crossing Holdings Ltd.                           |  | Bermuda    
|                                                                | 
|Europe:                                                         |  |            
|                                                                | 
|Fibernet GmbH                                                   |  | Germany    
|                                                                | 
|GC Hungary Holdings Vagyonkezelö Korlátolt Felelösségü Társaság |  | Hungary    
|                                                                | 
|GC Landing Co. GmbH                                             |  | Germany    
|                                                                | 
|GC Pan European Crossing France s.a.r.l.                        |  | France     
|                                                                | 
|Global Crossing PEC Holdings B.V.                               |  | Netherlands
|                                                                | 
|GC Pan European Crossing Networks B.V.                          |  | Netherlands
|                                                                | 
|Global Crossing PEC Österreich GmbH                             |  | Austria    



---

|                                                                 |  |                 
|---------------------------------------------------------------- |  | ----------------
|GC Pan European Crossing Slovakia s.r.o.                         |  | Slovakia        
|                                                                 | 
|Global Crossing België b.v.b.a.                                  |  | Belgium         
|                                                                 | 
|Global Crossing Cyprus Holdings Limited                          |  | Cyprus          
|                                                                 | 
|Global Crossing Ireland Limited                                  |  | Ireland         
|                                                                 | 
|Global Crossing Nederland B.V.                                   |  | Netherlands     
|                                                                 | 
|Global Crossing Venezuela B.V.                                   |  | Netherlands     
|                                                                 | 
|Global Crossing PEC Belgium b.v.b.a.                             |  | Belgium         
|                                                                 | 
|Global Crossing PEC Czech s.r.o.                                 |  | Czech Republic  
|                                                                 | 
|Global Crossing PEC Danmark ApS                                  |  | Denmark         
|                                                                 | 
|Global Crossing PEC Deutschland GmbH                             |  | Germany         
|                                                                 | 
|Global Crossing PEC Espana S.A.                                  |  | Spain           
|                                                                 | 
|Global Crossing PEC Italia s.r.l.                                |  | Italy           
|                                                                 | 
|Global Crossing PEC Luxembourg I S.a.r.l.                        |  | Luxembourg      
|                                                                 | 
|Global Crossing PEC Luxembourg II S.a.r.l.                       |  | Luxembourg      
|                                                                 | 
|Global Crossing PEC Nederland B.V.                               |  | Netherlands     
|                                                                 | 
|Global Crossing PEC Norge AS                                     |  | Norway          
|                                                                 | 
|Global Crossing PEC Switzerland AG                               |  | Switzerland     
|                                                                 | 
|Global Crossing Services Europe Limited                          |  | Ireland         
|                                                                 | 
|Global Crossing Services Ireland Limited                         |  | Ireland         
|                                                                 | 
|Global Crossing Sverige A.B .                                    |  | Sweden          
|                                                                 | 
|GT Netherlands B.V.                                              |  | Netherlands     
|                                                                 | 
|International Satellite Communication Holding Aktiengesellschaft |  | Liechtenstein   
|                                                                 | 
|North America:                                                   |  |                 
|                                                                 | 
|ALC Communications Corporation                                   |  | Delaware        
|                                                                 | 
|Ameritel Management, Inc.                                        |  | British Columbia
|                                                                 | 
|Budget Call Long Distance, Inc.                                  |  | Delaware        
|                                                                 | 
|Business Telemanagement, Inc.                                    |  | California      



---

|                                                |  |           
|----------------------------------------------- |  | ----------
|Equal Access Networks, LLC                      |  | Delaware  
|                                                | 
|GC Mart LLC                                     |  | Michigan  
|                                                | 
|Global Crossing Advanced Card Services, Inc.    |  | Iowa      
|                                                | 
|Global Crossing Bandwidth, Inc.                 |  | California
|                                                | 
|Global Crossing Billing, Inc.                   |  | Michigan  
|                                                | 
|Global Crossing Development Co.                 |  | Delaware  
|                                                | 
|Global Crossing Employee Services Inc.          |  | Delaware  
|                                                | 
|Global Crossing Government Markets USA, Inc.    |  | Virginia  
|                                                | 
|Global Crossing Holdings USA, LLC               |  | Delaware  
|                                                | 
|Global Crossing Internet Dial-Up, Inc.          |  | Delaware  
|                                                | 
|Global Crossing Latin America & Caribbean Co.   |  | Delaware  
|                                                | 
|Global Crossing Local Services, Inc.            |  | Michigan  
|                                                | 
|Global Crossing North America, Inc.             |  | New York  
|                                                | 
|Global Crossing North American Holdings, Inc.   |  | Delaware  
|                                                | 
|Global Crossing North American Networks, Inc.   |  | Delaware  
|                                                | 
|Global Crossing Telecommunications-Canada, Ltd. |  | Canada    
|                                                | 
|Global Crossing Telecommunications, Inc.        |  | Michigan  
|                                                | 
|Global Crossing Telemanagement VA, LLC          |  | Virginia  
|                                                | 
|Global Crossing Telemanagement, Inc.            |  | Wisconsin 
|                                                | 
|Global Crossing USA Inc.                        |  | Delaware  
|                                                | 
|Global Crossing Ventures, Inc.                  |  | Delaware  
|                                                | 
|GT Landing Corp.                                |  | Delaware  
|                                                | 
|GT Landing II Corp.                             |  | Delaware  
|                                                | 
|Impsat Fiber Networks, Inc.                     |  | Delaware  
|                                                | 
|Impsat USA, Inc.                                |  | Delaware  
|                                                | 
|International Optical Network, L.L.C.           |  | Delaware  
|                                                | 
|MAC Landing Corp.                               |  | Delaware  



---

|                                                                                                |  |                    
|----------------------------------------------------------------------------------------------- |  | -------------------
|Old Inter Exchange Network, Inc.                                                                |  | Delaware           
|                                                                                                | 
|PAC Landing Corp.                                                                               |  | Delaware           
|                                                                                                | 
|Racal Telecommunications, Inc.                                                                  |  | Delaware           
|                                                                                                | 
|US Crossing, Inc.                                                                               |  | Delaware           
|                                                                                                | 
|South America, Mexico & Caribbean:                                                              |  |                    
|                                                                                                | 
|Corlew Investment S.A.                                                                          |  | Uruguay            
|                                                                                                | 
|Deason Investment S.A.                                                                          |  | Uruguay            
|                                                                                                | 
|GC SAC Argentina S.R.L.                                                                         |  | Argentina          
|                                                                                                | 
|G.C. St. Croix Company, Inc.                                                                    |  | U.S. Virgin Islands
|                                                                                                | 
|Global Crossing Argentina S.A.                                                                  |  | Argentina          
|                                                                                                | 
|Global Crossing Colombiana Ltda.                                                                |  | Colombia           
|                                                                                                | 
|Global Crossing Colombia S.A.                                                                   |  | Colombia           
|                                                                                                | 
|Global Crossing Comunicacoes do Brasil Ltda.                                                    |  | Brazil             
|                                                                                                | 
|Global Crossing Comunicaciones Ecuador S.A.                                                     |  | Ecuador            
|                                                                                                | 
|Global Crossing Costa Rica S.R.L.                                                               |  | Costa Rica         
|                                                                                                | 
|Global Crossing Landing Mexicana S. de R.L.                                                     |  | Mexico             
|                                                                                                | 
|Global Crossing Mexicana, S. de R.L. de C.V.                                                    |  | Mexico             
|                                                                                                | 
|Global Crossing Mexicana II, S. De R.L. de C.V.                                                 |  | Mexico             
|                                                                                                | 
|Global Crossing Panama, Inc.                                                                    |  | Panama             
|                                                                                                | 
|Global Crossing Peru, S.R.L. (Name change in process to Telecom Infrastructure Hardware S.R.L.) |  | Peru               
|                                                                                                | 
|Global Crossing Servicios, S. de R. L. de C. V.                                                 |  | Mexico             
|                                                                                                | 
|Global Crossing Venezuela S.A.                                                                  |  | Venezuela          
|                                                                                                | 
|Impsat Chile S.A.                                                                               |  | Chile              
|                                                                                                | 
|Impsat Participacoes E Comercial Ltda.                                                          |  | Brazil             
|                                                                                                | 
|Impsat Peru S.A.                                                                                |  | Peru               
|                                                                                                | 
|SAC Brasil Holding Ltda.                                                                        |  | Brazil             



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|                                                  |  |         
|------------------------------------------------- |  | --------
|SAC Brasil S.A.                                   |  | Brazil  
|                                                  | 
|SAC Chile S.A.                                    |  | Chile   
|                                                  | 
|SAC Colombia Limitada (In process of liquidation) |  | Colombia
|                                                  | 
|SAC Panama, S.A.                                  |  | Panama  
|                                                  | 
|SAC Peru S.R.L.                                   |  | Peru    
|                                                  | 
|United Kingdom:                                   |  |         
|                                                  | 
|Atlantic Crossing Holdings U.K. Limited           |  | England 
|                                                  | 
|Fibernet Group Limited                            |  | England 
|                                                  | 
|Fibernet Holdings Limited                         |  | England 
|                                                  | 
|Fibernet Limited                                  |  | England 
|                                                  | 
|Fibernet Quest Limited                            |  | England 
|                                                  | 
|Fibernet UK Limited                               |  | England 
|                                                  | 
|GC Acquisitions UK Limited                        |  | England 
|                                                  | 
|GC Impsat Holdings I Plc                          |  | England 
|                                                  | 
|GC Impsat Holdings II Limited                     |  | England 
|                                                  | 
|GC Impsat Holdings III Limited                    |  | England 
|                                                  | 
|GC IMPSAT Holdings Nederland B.V.                 |  | England 
|                                                  | 
|GC Pan European Crossing UK Limited               |  | England 
|                                                  | 
|Geoconference Limited                             |  | England 
|                                                  | 
|Global Crossing (Bidco) Limited                   |  | England 
|                                                  | 
|Global Crossing Conferencing Limited              |  | England 
|                                                  | 
|Global Crossing Europe Limited                    |  | England 
|                                                  | 
|Global Crossing Financial Markets Limited         |  | England 
|                                                  | 
|Global Crossing Network Center (UK) Ltd.          |  | England 
|                                                  | 
|Global Crossing (UK) Finance Plc                  |  | England 
|                                                  | 
|Global Crossing (UK) Telecommunications Limited   |  | England 
|                                                  | 
|GT U.K. Ltd.                                      |  | England 



---

|                                      |  |        
|------------------------------------- |  | -------
|International Optical Network Limited |  | England
|                                      | 
|Mid-Atlantic Crossing Holdings UK Ltd |  | England
|                                      | 
|Pan American Crossing UK Ltd          |  | England