**EXHIBIT 21**

**LUCENT TECHNOLOGIES INC.’S SUBSIDIARIES**

| Lucent Technologies Argentina S.A. (Lucent Technologies Sociedad Anonima Argentina) |   | Argentina          |   |
|-------------------------------------------------------------------------------------|--------|--------------------|--------|
| Lucent Technologies Australia Pty. Ltd.                                             |   | Australia          |   |
| Lucent Technologies Austria Gmbh                                                    |   | Austria            |   |
| Lucent Technologies Foreign Sales Corporation                                       |   | Barbados           |   |
| Lucent Technologies Network Systems Belgium S.A./N.V.                               |   | Belgium            |   |
| INS Network Services SPRL                                                           |   | Belgium            |   |
| Ascend Communications (Bermuda) Holding Limited                                     |   | Bermuda            |   |
| Excel Switching Europe SA                                                           |   | Belgium            |   |
| Lucent Technologies Network Systems do Brasil Ltda                                  |   | Brazil             |   |
| SID Telecomunicacoes E Controles, S.A.                                              |   | Brazil             |   |
| Lucent Technologies Comercio e Servicio Ltd.                                        |   | Brazil             |   |
| Lucent Technologies World Services, Inc. (Brunei branch)                            |   | Brunei             |   |
| Lucent Technologies Canada Corp.                                                    |   | Canada             |   |
| Stratus Computer Corporation                                                        |   | Canada             |   |
| Lucent Technologies (Chile) Limitada                                                |   | Chile              |   |
| Ascend Communications Colombia Ltda.                                                |   | Colombia           |   |
| Lucent Technologies Colombia S.A.                                                   |   | Colombia           |   |
| Lucent Technologies de Costa Rica S.A.                                              |   | Costa Rica         |   |
| Lucent Technologies Cyprus Limited                                                  |   | Cyprus             |   |
| Lucent Technologies Czech Republic s.r.o.                                           |   | Czech Republic     |   |
| Lucent Technologies ApS                                                             |   | Denmark            |   |
| Lucent Technologies Hispaniola C. por A.                                            |   | Dominican Republic |   |
| Lucent Technologies International Inc. (Egypt Branch)                               |   | Egypt              |   |
| Lucent Technologies El Salvador S.A. de C.V.                                        |   | El Salvador        |   |
| Lucent Technologies France S.A.                                                     |   | France             |   |
| Lucent Technologies Network Systems GmbH                                            |   | Germany            |   |
| Lucent Technologies EMEA B.V. (Greece)                                              |   | Greece             |   |
| Lucent Technologies de Guatemala S.A.                                               |   | Guatemala          |   |
| Lucent Technologies de Honduras S.A.                                                |   | Honduras           |   |
| Lucent Technologies Asia/Pacific (H.K) Ltd.                                         |   | Hong Kong          |   |
| Lucent Technologies Korea Ltd. (Hong Kong branch)                                   |   | Hong Kong          |   |
| Lucent Technologies India Pvt. Ltd.                                                 |   | India              |   |
| Lucent Technologies Hindustan Ltd.                                                  |   | India              |   |
| P.T. Lucent Technologies Network Systems Indonesia                                  |   | Indonesia          |   |
| Lucent Technologies Europe                                                          |   | Ireland            |   |
| Lucent Technologies Holding and Finance Company Limited                             |   | Ireland            |   |
| Lucent Technologies International Sales Limited                                     |   | Ireland            |   |
| Lucent Technologies Optical Networks (Israel) Ltd.                                  |   | Israel             |   |
| Lucent Technologies Israel Ltd.                                                     |   | Israel             |   |
| WaveAccess, Ltd.                                                                    |   | Israel             |   |
| Lucent Technologies Italia S.p.A.                                                   |   | Italy              |   |
| Lucent Technologies Japan Ltd.                                                      |   | Japan              |   |
| Lucent Technologies Korea Ltd.                                                      |   | Korea              |   |
| Lucent Technologies (Malaysia) Sdn. Bhd.                                            |   | Malaysia           |   |
| Lucent Technologies de Mexico S.A. de C.V.                                          |   | Mexico             |   |
| Lucent Technologies Holdings de Mexico S.A. de C.V.                                 |   | Mexico             |   |
| Bedrijvencomplex Huizen/Hilversum C.V.                                              |   | Netherlands        |   |
| Lucent Technologies EMEA B.V.                                                       |   | Netherlands        |   |
| Lucent Technologies EMEA Services B.V.                                              |   | Netherlands        |   |

** **
| Lucent Technologies Nederland B.V.                                                        |   | Netherlands                |   |
|-------------------------------------------------------------------------------------------|--------|----------------------------|--------|
| INS Network Management B.V.                                                               |   | Netherlands                |   |
| SRA Computers C.V.                                                                        |   | Netherlands                |   |
| Lucent Technologies (New Zealand) Limited                                                 |   | New Zealand                |   |
| Lucent Technologies Nicaragua S.A.                                                        |   | Nicaragua                  |   |
| Lucent Technologies Norway A.S.                                                           |   | Norway                     |   |
| Guoxin Lucent Technologies Network Technology Co. Ltd.                                    |   | P.R.C.                     |   |
| Lucent Technologies Optical Networks (China) Ltd.                                         |   | P.R.C.                     |   |
| Lucent Technologies Qingdao Telecommunications Equipment Ltd.                             |   | P.R.C.                     |   |
| Lucent Technologies Qingdao Telecommunications Systems Ltd.                               |   | P.R.C.                     |   |
| Lucent Technologies (China) Co., Ltd.                                                     |   | P.R.C.                     |   |
| Lucent Technologies (Shanghai) International Enterprises, Ltd.                            |   | P.R.C.                     |   |
| Lucent Technologies Shanghai Information & Communications of Shanghai, Ltd.           |   | P.R.C.                     |   |
| Shanghai Lucent Technologies Transmission Equipment Co., Ltd.                             |   | P.R.C.                     |   |
| Lucent Technologies (Shenzhen) Co., Ltd.                                                  |   | P.R.C.                     |   |
| Lucent Technologies del Peru S.A.                                                         |   | Peru                       |   |
| Lucent Technologies Philippines Inc.                                                      |   | Philippines                |   |
| Lucent Technologies Poland S.A.                                                           |   | Poland                     |   |
| Lucent Technologies International Inc. —Secursal en Portugal                         |   | Portugal                   |   |
| Lucent Technologies Caribbean and Latin America Sales Ltd.                                |   | Puerto Rico                |   |
| ZAO Lucent Technologies                                                                   |   | Russian Federation         |   |
| Lucent Technologies Sistema Switching Solutions                                           |   | Russian Federation         |   |
| Lucent Technologies International Inc. (Saudi Arabia branch)                              |   | Saudi Arabia               |   |
| Lucent Technologies Consumer Products Pte. Ltd.                                           |   | Singapore                  |   |
| Lucent Technologies Singapore Pte. Ltd.                                                   |   | Singapore                  |   |
| Lucent Technologies Slovenia d.o.o.                                                       |   | Slovenia                   |   |
| Lucent Technologies South Africa (Proprietary) Ltd.                                       |   | South Africa               |   |
| LT Parsipanis S.L.                                                                        |   | Spain                      |   |
| Lucent Technologies Espana S.A.                                                           |   | Spain                      |   |
| Lucent Technologies Sweden AB.                                                            |   | Sweden                     |   |
| Lucent Technologies A.G. (also registered as ‘Lucent Technologies S.A. Zurich’) |   | Switzerland                |   |
| Lucent Technologies Taiwan Inc. (Taiwan branch)                                           |   | Taiwan                     |   |
| Lucent Technologies Taiwan Telecommunications Co. Ltd.                                    |   | Taiwan                     |   |
| Lucent Technologies Network Technologies (Thailand) Co., Ltd.                             |   | Thailand                   |   |
| Lucent Technologies Thailand Inc. (Thailand branch)                                       |   | Thailand                   |   |
| Lucent Technologies Telekomunikasyon Limited Sirketi                                      |   | Turkey                     |   |
| Lucent Technologies International Inc. (U.A.E. branch)                                    |   | UAE (United Arab Emirates) |   |
| Lucent Technologies M.E. Inc. Dubai                                                       |   | UAE (United Arab Emirates) |   |
| Lucent Technologies Network Systems UK Ltd.                                               |   | UK                         |   |
| Lucent Technologies Holdings UK Limited                                                   |   | UK                         |   |
| Lucent Technologies UK Limited                                                            |   | UK                         |   |
| ZAO Lucent CheZaRa                                                                        |   | Ukraine                    |   |
| Lucent Technologies Uruguay S.A.                                                          |   | Uruguay                    |   |
| Ascend Communications, Inc.                                                               |   | US                         |   |
| AG Communications Systems Corporation                                                     |   | US                         |   |
| Bell Laboratories, Inc.                                                                   |   | US                         |   |
| Chromatis Networks Inc.                                                                   |   | US                         |   |

** **
| Day Investment Corp.                                     |   | US        |   |
|----------------------------------------------------------|--------|-----------|--------|
| First Beacon Insurance Company                           |   | US        |   |
| KED Funding LLC                                          |   | US        |   |
| LT01 LLC                                                 |   | US        |   |
| LTI NJ Finance LLC                                       |   | US        |   |
| LTI Properties Finance LLC                               |   | US        |   |
| LTI Properties Holdings LLC                              |   | US        |   |
| Lucent Asset Management Corporation                      |   | US        |   |
| Lucent Cable Communications Inc.                         |   | US        |   |
| Lucent Technologies Americas Inc.                        |   | US        |   |
| Lucent Technologies Asia/Pacific      Inc.               |   | US        |   |
| Lucent Technologies Canada LLC                           |   | US        |   |
| Lucent Technologies Construction      Services, Inc.     |   | US        |   |
| Lucent Technologies Eastern Ventures      Ltd.           |   | US        |   |
| Lucent Technologies Eurasia Ltd.                         |   | US        |   |
| Lucent Technologies Fiber Guardian      LLC              |   | US        |   |
| Lucent Technologies Guardian I LLC                       |   | US        |   |
| Lucent Technologies GRL LLC                              |   | US        |   |
| Lucent Technologies Holdings LLC                         |   | US        |   |
| Lucent Technologies Optical Networking      Guardian LLC |   | US        |   |
| Lucent Technologies International      Inc.              |   | US        |   |
| Lucent Technologies Management Services      Inc.        |   | US        |   |
| Lucent Technologies Realty Inc.                          |   | US        |   |
| Lucent Technologies Taiwan Inc.                          |   | US        |   |
| Lucent Technologies Thailand Inc.                        |   | US        |   |
| Lucent Technologies Ventures Inc.                        |   | US        |   |
| Lucent Technologies Wireless Guardian      Corp.         |   | US        |   |
| Lucent Technologies World Services      Inc.             |   | US        |   |
| Lucent Venture Partners I LLC                            |   | US        |   |
| Lucent Venture Partners II LLC                           |   | US        |   |
| Lucent Venture Partners III LLC                          |   | US        |   |
| Lucent Venture Partners Inc.                             |   | US        |   |
| Nassau Metals Corporation                                |   | US        |   |
| NCS OSP Development Corp.                                |   | US        |   |
| Nexabit Networks Inc.                                    |   | US        |   |
| SpringTide Networks, Inc.                                |   | US        |   |
| Stratus Computer, Inc.                                   |   | US        |   |
| Stratus Securities Corp.                                 |   | US        |   |
| Stratus World Trade Corp.                                |   | US        |   |
| Western Electric Company, Incorporated                   |   | US        |   |
| Western Electric International Incorporated              |   | US        |   |
| WM Funding LLC                                           |   | US        |   |
| Lucent Technologies Venezuela S.A.                       |   | Venezuela |   |

Certain subsidiaries, which considered in the aggregate  as a single subsidiary, would not constitute a significant subsidiary as of  September 30, 2002, have been omitted in accordance with Item 601(b)(21)(ii)  of Regulation S-K. 

** **