EXHIBIT 21.1

GLOBAL CROSSING SUBSIDIARIES



|                                            |  |        
|------------------------------------------- |  | -------
|Global Crossing Australia Pty Limited       |  | Asia   
|                                            | 
|Global Crossing Hong Kong Limited           |  | Asia   
|                                            | 
|Global Crossing Japan KK                    |  | Asia   
|                                            | 
|Global Crossing Singapore Pte. Ltd.         |  | Asia   
|                                            | 
|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
|                                            | 
|Atlantic Crossing Holdings U.K. Limited     |  | Europe 
|                                            | 
|Fibernet GmbH                               |  | Europe 
|                                            | 
|Fibernet Group Limited                      |  | Europe 
|                                            | 
|Fibernet Holdings Limited                   |  | Europe 
|                                            | 
|Fibernet Limited                            |  | Europe 
|                                            | 
|Fibernet Quest Limited                      |  | Europe 
|                                            | 
|Fibernet UK Limited                         |  | Europe 
|                                            | 
|GC Acquisitions UK Limited                  |  | Europe 
|                                            | 
|GC Impsat Holdings I Plc                    |  | Europe 
|                                            | 
|GC Impsat Holdings II Limited               |  | Europe 
|                                            | 
|GC Impsat Holdings III Limited              |  | Europe 



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|                                                                |  |       
|--------------------------------------------------------------- |  | ------
|GC Hungary Holdings Vagyonkezelö Korlátolt Felelösségü Társaság |  | Europe
|                                                                | 
|GC Landing Co. GmbH                                             |  | Europe
|                                                                | 
|GC Pan European Crossing France s.a.r.l.                        |  | Europe
|                                                                | 
|GC Pan European Crossing Holdings B.V.                          |  | Europe
|                                                                | 
|GC Pan European Crossing Networks B.V.                          |  | Europe
|                                                                | 
|GC Pan European Crossing Norge AS                               |  | Europe
|                                                                | 
|GC Pan European Crossing Osterreich GmbH                        |  | Europe
|                                                                | 
|GC Pan European Crossing Slovakia s.r.o.                        |  | Europe
|                                                                | 
|GC Pan European Crossing UK Limited                             |  | Europe
|                                                                | 
|Geoconference Limited                                           |  | Europe
|                                                                | 
|Global Crossing (Bidco) Limited                                 |  | Europe
|                                                                | 
|Global Crossing (UK) Finance Plc                                |  | Europe
|                                                                | 
|Global Crossing (UK) Telecommunications Limited                 |  | Europe
|                                                                | 
|Global Crossing België b.v.b.a.                                 |  | Europe
|                                                                | 
|Global Crossing Conferencing Limited                            |  | Europe
|                                                                | 
|Global Crossing Cyprus Holdings Limited                         |  | Europe
|                                                                | 
|Global Crossing Europe Limited                                  |  | Europe
|                                                                | 
|Global Crossing Financial Markets Limited                       |  | Europe
|                                                                | 
|Global Crossing Geneva SA                                       |  | Europe
|                                                                | 
|Global Crossing Ireland Limited                                 |  | Europe
|                                                                | 
|Global Crossing Nederland B.V.                                  |  | Europe
|                                                                | 
|Global Crossing Network Center (UK) Ltd.                        |  | Europe
|                                                                | 
|Global Crossing PEC Belgium b.v.b.a.                            |  | Europe
|                                                                | 
|Global Crossing PEC Czech s.r.o.                                |  | Europe
|                                                                | 
|Global Crossing PEC Denmark ApS                                 |  | Europe
|                                                                | 
|Global Crossing PEC Deutschland GmbH                            |  | Europe
|                                                                | 
|Global Crossing PEC Espana S.A.                                 |  | Europe



---

|                                             |  |              
|-------------------------------------------- |  | -------------
|                                             | 
|Global Crossing PEC Italia s.r.l.            |  | Europe       
|                                             | 
|Global Crossing PEC Luxembourg I s.a.r.l.    |  | Europe       
|                                             | 
|Global Crossing PEC Luxembourg II s.a.r.l.   |  | Europe       
|                                             | 
|Global Crossing PEC Nederland B.V.           |  | Europe       
|                                             | 
|Global Crossing PEC Switzerland GmbH         |  | Europe       
|                                             | 
|Global Crossing Services Europe Limited      |  | Europe       
|                                             | 
|Global Crossing Services Ireland Limited     |  | Europe       
|                                             | 
|Global Crossing Venezuela B.V.               |  | Europe       
|                                             | 
|GT Netherlands B.V.                          |  | Europe       
|                                             | 
|GT U.K. Ltd.                                 |  | Europe       
|                                             | 
|International Optical Network Limited        |  | Europe       
|                                             | 
|Mid-Atlantic Crossing Holdings UK Ltd        |  | Europe       
|                                             | 
|Pan American Crossing UK Ltd                 |  | Europe       
|                                             | 
|ALC Communications Corporation               |  | North America
|                                             | 
|Ameritel Management, Inc.                    |  | North America
|                                             | 
|Budget Call Long Distance, Inc.              |  | North America
|                                             | 
|Business Telemanagement, Inc.                |  | North America
|                                             | 
|Equal Access Networks, LLC                   |  | North America
|                                             | 
|GC Crystal Acquisition, Inc.                 |  | North America
|                                             | 
|GC Mart LLC                                  |  | North America
|                                             | 
|Global Crossing Advanced Card Services, Inc. |  | North America
|                                             | 
|Global Crossing Bandwidth, Inc.              |  | North America
|                                             | 
|Global Crossing Billing, Inc.                |  | North America
|                                             | 
|Global Crossing Conferencing-Canada, Ltd.    |  | North America
|                                             | 
|Global Crossing Development Co.              |  | North America
|                                             | 
|Global Crossing Employee Services Inc.       |  | North America
|                                             | 
|Global Crossing Government Markets USA, Inc. |  | North America
|                                             | 
|Global Crossing Holdings USA, LLC            |  | North America



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|                                                         |  |                   
|-------------------------------------------------------- |  | ------------------
|                                                         | 
|Global Crossing Internet Dial-Up, Inc.                   |  | North America     
|                                                         | 
|Global Crossing Latin America & Caribbean Co.            |  | North America     
|                                                         | 
|Global Crossing Local Services, Inc.                     |  | North America     
|                                                         | 
|Global Crossing North America, Inc.                      |  | North America     
|                                                         | 
|Global Crossing North American Holdings, Inc.            |  | North America     
|                                                         | 
|Global Crossing North American Networks, Inc.            |  | North America     
|                                                         | 
|Global Crossing Telecommunications, Inc.                 |  | North America     
|                                                         | 
|Global Crossing Telecommunications-Canada, Ltd.          |  | North America     
|                                                         | 
|Global Crossing Telemanagement VA, LLC                   |  | North America     
|                                                         | 
|Global Crossing Telemanagement, Inc.                     |  | North America     
|                                                         | 
|Global Crossing USA Inc.                                 |  | North America     
|                                                         | 
|Global Crossing Ventures, Inc.                           |  | North America     
|                                                         | 
|Global Crossing Worldwide Customer Help Desk Canada Ltd. |  | North America     
|                                                         | 
|GT Landing Corp.                                         |  | North America     
|                                                         | 
|GT Landing II Corp.                                      |  | North America     
|                                                         | 
|International Optical Network, L.L.C.                    |  | North America     
|                                                         | 
|MAC Landing Corp.                                        |  | North America     
|                                                         | 
|Old Inter Exchange Network, L.L.C.                       |  | North America     
|                                                         | 
|PAC Landing Corp.                                        |  | North America     
|                                                         | 
|Racal Telecommunications, Inc.                           |  | North America     
|                                                         | 
|US Crossing, Inc.                                        |  | North America     
|                                                         | 
|G.C. St. Croix Company, Inc.                             |  | S.Am/Mexico/Carrib
|                                                         | 
|GC SAC Argentina S.R.L.                                  |  | S.Am/Mexico/Carrib
|                                                         | 
|Global Crossing Costa Rica S.R.L.                        |  | S.Am/Mexico/Carrib
|                                                         | 
|Global Crossing Landing Mexicana S. de R.L.              |  | S.Am/Mexico/Carrib
|                                                         | 
|Global Crossing Mexicana, S. De R.L. de C.V.             |  | S.Am/Mexico/Carrib
|                                                         | 
|Global Crossing Mexicana II, S. de R.L. de C.V.          |  | S.Am/Mexico/Carrib
|                                                         | 
|Global Crossing Panama, Inc.                             |  | S.Am/Mexico/Carrib



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|                                                |  |                   
|----------------------------------------------- |  | ------------------
|                                                | 
|Global Crossing Peru, S.R.L.                    |  | S.Am/Mexico/Carrib
|                                                | 
|Global Crossing Servicios, S. de R. L. de C. V. |  | S.Am/Mexico/Carrib
|                                                | 
|SAC Brasil Holding Ltda.                        |  | S.Am/Mexico/Carrib
|                                                | 
|SAC Brasil S.A.                                 |  | S.Am/Mexico/Carrib
|                                                | 
|SAC Chile S.A.                                  |  | S.Am/Mexico/Carrib
|                                                | 
|SAC Colombia Limitada                           |  | S.Am/Mexico/Carrib
|                                                | 
|SAC Panama, S.A.                                |  | S.Am/Mexico/Carrib
|                                                | 
|SAC Peru S.R.L.                                 |  | S.Am/Mexico/Carrib