Exhibit 21.01

DOMESTIC SUBSIDIARIES



|                                                    |  |                                                    
|--------------------------------------------------- |  | ---------------------------------------------------
|Broad-Atlantic Associates, LLC (DE)                 |  | IDT Spectrum, LLC (DE)                             
|Broad-Atlantic Realty, LLC (DE)                     |  | IDT Stored Value Services, Inc. (DE)               
|Dipchip Corp. (NY)                                  |  | IDT Telecom, Inc. (DE)                             
|Entrix Telecom, Inc. (DE)                           |  | IDT Wireless, Inc. (DE)                            
|IDT 225 Old NB Road Holdings, Inc. (DE)             |  | Innovative Communications Technologies, Inc.       
|IDT 225 Old NB Road, LLC (DE)                       |  | Net2Phone Cable Telephony, LLC (DE)                
|IDT 226 Old NB Road Holdings, Inc. (DE)             |  | Net2Phone Global Services, LLC Net2Phone, Inc. (DE)
|IDT 226 Old NB Road, LLC (DE)                       |  | Net2Phone, Inc.                                    
|IDT Advanced Communication Services, LLC (NJ)       |  | PICUP, LLC (DE)                                    
|IDT America of Virginia, LLC (DE)                   |  | Telecard Network, L.L.C. (NJ)                      
|IDT America, Corp. (NJ)                             |  | Touch-N-Buy, LLC (DE)                              
|IDT Capital, Inc. (DE)                              |  | TúYo Mobile, LLC (DE)                              
|IDT Domestic Telecom, Inc. (DE), NJ dba Mobiltalker |  | Union Telecard Alliance, LLC (DE)                  
|IDT Domestic-Union, LLC (DE)                        |  | Union Telecard Arizona, LLC (NV)                   
|IDT Financial Services, LLC (DE)                    |  | Union Telecard Connecticut, LLC (DE)               
|IDT International Telecom, Inc. (DE)                |  | Union Telecom Texas LLC (TX)                       
|IDT Investments Inc. (NV)                           |  | UTA Web Sales LLC (DE)                             
|IDT Payment Serices of New York, LLC                |  | Winstar Holdings, LLC (DE)                         
|IDT Payment Serices, Inc.                           |  | Winstar Spectrum, LLC (DE)                         
|IDT Spectrum, Inc. (DE)                             |  | Zedge Holdings, Inc. (DE)                          



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FOREIGN SUBSIDIARIES



|                                               |  |                     
|---------------------------------------------- |  | --------------------
|Name                                           |  | Country of Formation
|DirectTel Dutch Holdings B.V.                  |  | Netherlands         
|DYP C.V.                                       |  | Netherlands         
|Expercom S.A.                                  |  | Belgium             
|Homer Dutch Holdings B.V.                      |  | Netherlands         
|IDT Brasil Telecomunicações Ltda               |  | Brazil              
|IDT Brazil Limitada                            |  | Brazil              
|IDT Card Services Ireland Limited              |  | Ireland             
|IDT Chile S.A.                                 |  | Chile               
|IDT Corporation de Argentina S.A.              |  | Argentina           
|IDT Dutch Holdings B.V.                        |  | Netherlands         
|IDT Europe B.V.B.A.                            |  | Belgium             
|IDT Financial Services Holding Limited         |  | Gibraltar           
|IDT Financial Services Limited                 |  | Gibraltar           
|IDT France SARL                                |  | France              
|IDT Germany GmbH                               |  | Germany             
|IDT Global Limited                             |  | United Kingdom      
|IDT Italia S.R.L.                              |  | Italy               
|IDT Netherlands B.V.                           |  | Netherlands         
|IDT Peru S.R.L.                                |  | Peru                
|IDT Retail Europe Limited                      |  | United Kingdom      
|IDT Switzerland GmbH                           |  | Switzerland         
|IDT Telecom Asia Pacific (Australia) PTY. LTD. |  | Australia           
|IDT Telecom Asia Pacific Limited               |  | Hong Kong           
|IDT Telecom South Africa (PTY) LTD             |  | South Africa        
|Interdirect Tel Limited                        |  | Ireland             
|Israel Energy Initiatives Ltd.                 |  | Israel              
|MJP C.V.                                       |  | Netherlands         
|MST Dutch Holdings B.V.                        |  | Netherlands         
|NewPhone Dutch Holdings B.V.                   |  | Netherlands         
|Prepaid Cards B.V.B.A.                         |  | Belgium             
|Pryd Dutch Holdings B.V.                       |  | Netherlands         
|STA Dutch Holdings B.V.                        |  | Netherlands         
|Strategic Dutch Holdings B.V.                  |  | Netherlands         
|TimeTel Dutch Holdings B.V.                    |  | Netherlands         
|TLT Dutch Holdings B.V.                        |  | Netherlands         
|WorldTalk Dutch Holdings B.V.                  |  | Netherlands         
|Zedge Europe AS                                |  | Norway