Exhibit 21.1

GLOBAL CROSSING LIMITED SUBSIDIARIES



|                                                                |  |              |  |               
|--------------------------------------------------------------- |  | ------------ |  | --------------
|Company Name                                                    |  | Jurisdiction |  | Country       
|Global Crossing Australia Pty Limited                           |  |              |  | Australia     
|                                                                |  |             
|Global Crossing Hong Kong Limited                               |  |              |  | Hong Kong     
|                                                                |  |             
|Global Crossing Japan KK                                        |  |              |  | Japan         
|                                                                |  |             
|Global Crossing Singapore Pte. Ltd.                             |  |              |  | Singapore     
|                                                                |  |             
|Atlantic Crossing 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       
|                                                                |  |             
|Mid-Atlantic Crossing Ltd.                                      |  |              |  | Bermuda       
|                                                                |  |             
|Old GMS Holdings Ltd.                                           |  |              |  | Bermuda       
|                                                                |  |             
|PAC Panama Ltd.                                                 |  |              |  | Bermuda       
|                                                                |  |             
|South American Crossing Holdings Ltd.                           |  |              |  | Bermuda       
|                                                                |  |             
|Atlantic Crossing Holdings U.K. Limited                         |  |              |  | UK            
|                                                                |  |             
|GC Hungary Holdings Vagyonkezelö Korlátolt Felelösségü Társaság |  |              |  | Hungary       
|                                                                |  |             
|GC Landing Co. GmbH                                             |  |              |  | Germany       
|                                                                |  |             
|GC Pan European Crossing Belgie b.v.b.a.                        |  |              |  | Belgium       
|                                                                |  |             
|GC Pan European Crossing Czech s.r.o.                           |  |              |  | Czech Republic
|                                                                |  |             
|GC Pan European Crossing Denmark ApS                            |  |              |  | Denmark       
|                                                                |  |             
|GC Pan European Crossing Deutschland GmbH                       |  |              |  | Germany       
|                                                                |  |             
|GC Pan European Crossing Espana S.A.                            |  |              |  | Spain         
|                                                                |  |             
|GC Pan European Crossing France s.a.r.l.                        |  |              |  | France        
|                                                                |  |             
|GC Pan European Crossing Holdings B.V.                          |  |              |  | Netherlands   
|                                                                |  |             
|GC Pan European Crossing Italia s.r.l.                          |  |              |  | Italy         



---

|                                                |  |  |  |            
|----------------------------------------------- |  |  |  | -----------
|                                                |  | 
|GC Pan European Crossing Luxembourg I s.a.r.l.  |  |  |  | Luxembourg 
|                                                |  | 
|GC Pan European Crossing Luxembourg II s.a.r.l. |  |  |  | Luxembourg 
|                                                |  | 
|GC Pan European Crossing Nederland B.V.         |  |  |  | Netherlands
|                                                |  | 
|GC Pan European Crossing Networks B.V.          |  |  |  | Netherlands
|                                                |  | 
|GC Pan European Crossing Norge AS               |  |  |  | Norway     
|                                                |  | 
|GC Pan European Crossing Osterreich GmbH        |  |  |  | Austria    
|                                                |  | 
|GC Pan European Crossing Slovakia s.r.o.        |  |  |  | Slovakia   
|                                                |  | 
|GC Pan European Crossing Sverige A.B.           |  |  |  | Sweden     
|                                                |  | 
|GC Pan European Crossing Switzerland GmbH       |  |  |  | Switzerland
|                                                |  | 
|GC Pan European Crossing UK Limited             |  |  |  | UK         
|                                                |  | 
|GC Trading GmbH                                 |  |  |  | Austria    
|                                                |  | 
|Geoconference Limited                           |  |  |  | UK         
|                                                |  | 
|Global Crossing (Bidco) Limited                 |  |  |  | UK         
|                                                |  | 
|Global Crossing (UK) Finance Plc                |  |  |  | UK         
|                                                |  | 
|Global Crossing (UK) Telecommunications Limited |  |  |  | UK         
|                                                |  | 
|Global Crossing België b.v.b.a.                 |  |  |  | Belgium    
|                                                |  | 
|Global Crossing Conferencing Limited            |  |  |  | UK         
|                                                |  | 
|Global Crossing Cyprus Holdings Limited         |  |  |  | Cyprus     
|                                                |  | 
|Global Crossing Europe Limited                  |  |  |  | UK         
|                                                |  | 
|Global Crossing Financial Markets Limited       |  |  |  | UK         
|                                                |  | 
|Global Crossing Ireland Limited                 |  |  |  | Ireland    
|                                                |  | 
|Global Crossing Nederland B.V.                  |  |  |  | Netherlands
|                                                |  | 
|Global Crossing Network Center (UK) Ltd.        |  |  |  | UK         
|                                                |  | 
|Global Crossing Norge AS                        |  |  |  | Norway     
|                                                |  | 
|Global Crossing Services Europe Limited         |  |  |  | Ireland    
|                                                |  | 
|Global Crossing Services Ireland Limited        |  |  |  | Ireland    
|                                                |  | 
|Global Crossing Venezuela B.V.                  |  |  |  | Netherlands
|                                                |  | 
|GT Netherlands B.V.                             |  |  |  | Netherlands



---

|                                              |  |            |  |       
|--------------------------------------------- |  | ---------- |  | ------
|                                              |  |           
|GT U.K. Ltd.                                  |  |            |  | UK    
|                                              |  |           
|International Optical Network Limited         |  |            |  | UK    
|                                              |  |           
|Mid-Atlantic Crossing Holdings UK Ltd         |  |            |  | UK    
|                                              |  |           
|Pan American Crossing UK Ltd                  |  |            |  | UK    
|                                              |  |           
|ALC Communications Corporation                |  | Delaware   |  | USA   
|                                              |  |           
|Ameritel Management, Inc.                     |  | Federal    |  | Canada
|                                              |  |           
|Budget Call Long Distance, Inc.               |  | Delaware   |  | USA   
|                                              |  |           
|Business Telemanagement, Inc.                 |  | California |  | USA   
|                                              |  |           
|Equal Access Networks, LLC                    |  | Delaware   |  | USA   
|                                              |  |           
|GC Dev. Co., Inc.                             |  | Delaware   |  | USA   
|                                              |  |           
|GC Mart LLC                                   |  | Michigan   |  | USA   
|                                              |  |           
|GC Pacific Landing Corp.                      |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Advanced Card Services, Inc.  |  | Iowa       |  | USA   
|                                              |  |           
|Global Crossing Bandwidth, Inc.               |  | California |  | USA   
|                                              |  |           
|Global Crossing Billing, Inc.                 |  | Michigan   |  | USA   
|                                              |  |           
|Global Crossing Conferencing-Canada, Ltd.     |  | Federal    |  | Canada
|                                              |  |           
|Global Crossing Development Co.               |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Employee Services Inc.        |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing GlobalCenter Holdings, Inc.   |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Government Markets USA, Inc.  |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Holdings USA, LLC             |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Internet Dial-Up, Inc.        |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Local Services, Inc.          |  | Michigan   |  | USA   
|                                              |  |           
|Global Crossing Management Services, Inc.     |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing North America, Inc.           |  | New York   |  | USA   
|                                              |  |           
|Global Crossing North American Holdings, Inc. |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing North American Networks, Inc. |  | Delaware   |  | USA   
|                                              |  |           
|Global Crossing Telecommunications, Inc.      |  | Michigan   |  | USA   



---

|                                                         |  |           |  |          
|-------------------------------------------------------- |  | --------- |  | ---------
|                                                         |  |          
|Global Crossing Telecommunications-Canada, Ltd.          |  | Federal   |  | Canada   
|                                                         |  |          
|Global Crossing Telemanagement VA, LLC                   |  | Virginia  |  | USA      
|                                                         |  |          
|Global Crossing Telemanagement, Inc.                     |  | Wisconsin |  | USA      
|                                                         |  |          
|Global Crossing USA Inc.                                 |  | Delaware  |  | USA      
|                                                         |  |          
|Global Crossing Ventures, Inc.                           |  | Delaware  |  | USA      
|                                                         |  |          
|Global Crossing Worldwide Customer Help Desk Canada Ltd. |  | Federal   |  | Canada   
|                                                         |  |          
|GT Landing Corp.                                         |  | Delaware  |  | USA      
|                                                         |  |          
|GT Landing II Corp.                                      |  | Delaware  |  | USA      
|                                                         |  |          
|International Optical Network, L.L.C.                    |  | Delaware  |  | USA      
|                                                         |  |          
|Old Inter Exchange Network, Inc.                         |  | Delaware  |  | USA      
|                                                         |  |          
|MAC Landing Corp.                                        |  | Delaware  |  | USA      
|                                                         |  |          
|Metaclorin Investco II, Inc.                             |  | Delaware  |  | USA      
|                                                         |  |          
|PAC Landing Corp.                                        |  | Delaware  |  | USA      
|                                                         |  |          
|Racal Telecommunications, Inc.                           |  | Delaware  |  | USA      
|                                                         |  |          
|Subsidiary Telco, LLC                                    |  | Delaware  |  | USA      
|                                                         |  |          
|US Crossing, Inc.                                        |  | Delaware  |  | USA      
|                                                         |  |          
|G.C. St. Croix Company, Inc.                             |  |           |  | USVI     
|                                                         |  |          
|GC SAC Argentina S.R.L.                                  |  |           |  | Argentina
|                                                         |  |          
|Global Crossing Landing Mexicana S. de R.L.              |  |           |  | Mexico   
|                                                         |  |          
|Global Crossing Latin America & Caribbean Co.            |  | Delaware  |  | USA      
|                                                         |  |          
|Global Crossing Mexicana II, S. De R.L. de C.V.          |  |           |  | Mexico   
|                                                         |  |          
|Global Crossing Mexicana, S. de R.L. de C.V.             |  |           |  | Mexico   
|                                                         |  |          
|Global Crossing Panama, Inc.                             |  |           |  | Panama   
|                                                         |  |          
|Global Crossing Servicios, S. de R. L. de C. V.          |  |           |  | Mexico   
|                                                         |  |          
|International Exchange Networks (Mexico), S.A. de C.V.   |  |           |  | Mexico   
|                                                         |  |          
|SAC Brasil Holding Ltda.                                 |  |           |  | Brazil   
|                                                         |  |          
|SAC Brasil S.A..                                         |  |           |  | Brazil   
|                                                         |  |          
|SAC Chile S.A.                                           |  |           |  | Chile    



---

|                   |  |  |  |         
|------------------ |  |  |  | --------
|                   |  | 
|SAC Colombia Ltda. |  |  |  | Columbia
|                   |  | 
|SAC Panama, S.A.   |  |  |  | Panama  
|                   |  | 
|SAC Peru S.R.L.    |  |  |  | Peru    
|                   |  | 
|G C Peru S.R.L.    |  |  |  | Peru