Exhibit 21

|Company                                                                                         | Country                | 
|----------------------------------------------------------------------------------------------- | ---------------------- | 
|                                                                                                |                       
|Electronic Data Systems (EDS) de Argentina S.A.                                                 | Argentina             
|Eldorado Computing Inc.                                                                         | Arizona               
|EDS (Australia) Pty Limited                                                                     | Australia             
|EDS (Australia) Superannuation Fund Pty Ltd                                                     | Australia             
|EDS (Business Process Administration) Pty Limited                                               | Australia             
|EDS (Payment Services) Pty Limited                                                              | Australia             
|EDS (Queensland) Pty Ltd                                                                        | Australia             
|EDS (Services) Pty Limited                                                                      | Australia             
|EDS Business Services Pty Ltd                                                                   | Australia             
|MphasiS Australia Pty Limited                                                                   | Australia             
|Electronic Data Systems (EDS Austria) GmbH                                                      | Austria               
|EDS Gulf States, WLL                                                                            | Bahrain               
|Electronic Data Systems Belgium N.V.                                                            | Belgium               
|High Tech Services Insurance, Ltd.                                                              | Bermuda               
|EDS Desenvoluimento de Productos Ltda.                                                          | Brazil                
|EDS-Electronic Data Systems do Brasil Ltda                                                      | Brazil                
|ExcellerateHRO Servicos de Recursos Humanos
  de Brasil Ltda.                                   | Brazil                
|System Testing Associates Ltd.                                                                  | British Virgin Islands
|EDS Bulgaria EOOD                                                                               | Bulgaria              
|EDS Advanced Solutions Inc.                                                                     | Canada                
|EDS Canada Inc.                                                                                 | Canada                
|EDS Finance Partnership (Canada) L.P.                                                           | Canada                
|ExcellerateHRO Canada Co.                                                                       | Canada                
|EDS Finance (Cayman)                                                                            | Cayman Islands        
|EDS Finance Partnership (Cayman), L.P.                                                          | Cayman Islands        
|Electronic Data Systems Chile, S.A.                                                             | Chile                 
|EDS (China) Co., Ltd.                                                                           | China                 
|Electronic Data Systems
  (Shanghai) Company Limited                                            | China                 
|MphasiS (Shanghai) Software and Services Company Limited                                        | China                 
|Electronic Data Systems Colombia, S.A.                                                          | Colombia              
|Electronic Data Systems (EDS) de Costa Rica S.A.                                                | Costa Rica            
|EDS, s.r.o.                                                                                     | Czech Republic        
|EDS Administrative Services LLC                                                                 | Delaware              
|EDS Global Contracts, LLC                                                                       | Delaware              
|EDS Japan LLC                                                                                   | Delaware              
|ExcellerateHRO LLP                                                                              | Delaware              
|ExcellerateHRO World Services LLC                                                               | Delaware              
|MphasiS Corporation                                                                             | Delaware              
|Saber Holdings
  LLC                                                                            | Delaware              
|Saber Solutions,
  Inc.                                                                         | Delaware              
|Safeguard Services LLC                                                                          | Delaware              
|The Feld Group                                                                                  | Delaware              
|EDS Danmark A/S                                                                                 | Denmark               
|Electronic Data Systems (EDS) Dominicana, S.A.                                                  | Dominican Republic    
|Electronic Data Systems (EDS Ecuador) CIA, LTDA                                                 | Ecuador               
|Electronic Data Systems (Egypt) SAE                                                             | Egypt                 
|Electronic Data Systems de El Salvador,
  Limitada de Capital Variable                          | El Salvador           
|E.D.S. International Limited                                                                    | England               
|EDS Credit Services Limited                                                                     | England               
|EDS Defence Limited                                                                             | England               
|EDS Europe                                                                                      | England               
|EDS Finance plc                                                                                 | England               
|Eisis Limited                                                                                   | England               
|Electronic Data Systems Limited                                                                 | England               
|ExcellerateHRO UK Limited                                                                       | England               
|Media Accounting Services Limited                                                               | England               
|MphasiS UK Limited                                                                              | England               
|Princeton Consulting Limited                                                                    | England               
|RelQ Europe Limited                                                                             | England               
|EDS Finland Oy Ab                                                                               | Finland               
|EDS (Electronic Data Systems) France S.A.S.                                                     | France                
|EDS Consulting Services S.A.S                                                                   | France                
|EDS SPV 1 S.A.S.                                                                                | France                
|RelQ France SAS                                                                                 | France                
|EDS Application Services GmbH                                                                   | Germany               
|EDS Business Solutions GmbH                                                                     | Germany               
|EDS Deutschland GmbH                                                                            | Germany               
|EDS Itellium GmbH                                                                               | Germany               
|EDS Mid-Market Solutions GmbH                                                                   | Germany               
|EDS Operations Services GmbH                                                                    | Germany               
|ExcellerateHRO Duetschland GmbH                                                                 | Germany               
|MphasiS Deutschland GmbH                                                                        | Germany               
|Systematics GmbH                                                                                | Germany               
|Systematics Network Services GmbH                                                               | Germany               
|EDS International (Greece) SA                                                                   | Greece                
|Electronic Data Systems (EDS) de Guatemala S.A.                                                 | Guatemala             
|ExcellerateHRO Share
  Plan Services (Guernsey) Limited                                         | Guernsey              
|EDS de Honduras, S. De R.L. de C.V.                                                             | Honduras              
|EDS Electronic Data Systems (Hong Kong) Limited                                                 | Hong Kong             
|EDS Electronic Datasystems Hungary Limited                                                      | Hungary               
|Saber Software, Inc.                                                                            | Illinois              
|GEMS Techno Solutions (India) Private Limited                                                   | India                 
|MbrokeR (India) Private Limited                                                                 | India                 
|MphasiS FinsourcE Limited                                                                       | India                 
|MphasiS Limited                                                                                 | India                 
|MphasiS Software & Services (India) Private Limited                                             | India                 
|MsourcE (India) Private Limited                                                                 | India                 
|RelQ Software Private Limited                                                                   | India                 
|TH Consulting (India) Private Limited                                                           | India                 
|P.T. Electronic Data Systems Indonesia                                                          | Indonesia             
|Electronic Data Systems (Ireland) Limited                                                       | Ireland               
|Electronic Data Systems (EDS) Israel, Ltd.                                                      | Israel                
|EDS Consulting Services Italia SpA                                                              | Italy                 
|EDS Electronic Data Systems Italia S.p.A.                                                       | Italy                 
|EDS Electronic Data Systems Italia Software S.p.A.                                              | Italy                 
|Fondiaria-SAI Servizi Tecnologic
  S.p.A.                                                       | Italy                 
|Istiservice S.p.A.                                                                              | Italy                 
|Roma Servizi Informatici S.p.A.                                                                 | Italy                 
|Servizi ICT S.r.l.                                                                              | Italy                 
|Sistemi Sanitari S.p.A.                                                                         | Italy                 
|Electronic Data Systems (EDS) of Jamaica Limited                                                | Jamaica               
|EDS Japan Y.K.                                                                                  | Japan                 
|Japan Systems Company Limited                                                                   | Japan                 
|JS Engineering                                                                                  | Japan                 
|DIS-EDS Limited                                                                                 | Korea                 
|EDS (Korea) Ltd.                                                                                | Korea                 
|EDS IT-Services UAB                                                                             | Lithuania             
|EDS Electronic Data System Luxembourg S.A.                                                      | Luxembourg            
|EDS Professionel Secteur Financier (PSF) Luxembourg S.A.                                        | Luxembourg            
|EDS MSC (Malaysia) Sdn Bhd                                                                      | Malaysia              
|Electronic Data Systems IT Services (M) Sdn. Bhd.                                               | Malaysia              
|MsourcE Mauritius Inc.                                                                          | Mauritius             
|EDS Asia Pacific
  Holdings                                                                     | Mauritius             
|E.D.S. de Mexico, Sociedad Anonima de
  Capital Variable                                        | Mexico                
|Electronic Digital Systems Morocco SARL                                                         | Morocco               
|Electronic Data Systems (EDS) International B.V.                                                | Netherlands           
|ExcellerateHRO Nederland B.V.                                                                   | Netherlands           
|MphasiS Europe B V                                                                              | Netherlands           
|E.D.S. Spectrum Corporation                                                                     | Nevada                
|E.D.S. World Corporation (Far East)                                                             | Nevada                
|EDS Asia Pacific Services Corporation                                                           | Nevada                
|EDS World Services Corporation                                                                  | Nevada                
|RelQ Software Incorporated                                                                      | New Jersey            
|EDS (New Zealand) Limited                                                                       | New Zealand           
|Electronic Data Systems (EDS) de Nicaragua y Cia Ltda.                                          | Nicaragua             
|Trusco Services, Inc.                                                                           | North Carolina        
|Wendover Financial Services Corporation                                                         | North Carolina        
|Wendover Funding, Inc.                                                                          | North Carolina        
|EDS Norge AS                                                                                    | Norway                
|Electronic Data Systems (EDS) of Panama Corp.                                                   | Panama                
|EDS Electronic Data Systems del Peru S.A.                                                       | Peru                  
|EDS Electronic Data Systems (Philippines), Inc.                                                 | Philippines           
|EDS Poland Sp. z.o.o.                                                                           | Poland                
|EDS-Electronic Data Systems Processamento de Dados
  Informaticos, Lda.                         | Portugal              
|Nova EDS-Petro, Electronic Data Systems de
  Portugal, Proessamento de Dados Informaticos, Lda. | Portugal              
|EDS IT-Services S.R.L                                                                           | Romania               
|Electronic Data Systems (CIS) Limited Liability Company                                         | Russia                
|EDS (Scotland) Finance Partnership                                                              | Scotland              
|BFL Software Asia Pacific Pte. Limited                                                          | Singapore             
|EDS International (Singapore) Pte. Limited                                                      | Singapore             
|MphasiS Pte Limited                                                                             | Singapore             
|EDS Slovakia S.R.O                                                                              | Slovakia              
|Atraxis Africa (Pty) Limited                                                                    | South Africa          
|EDS Africa (Pty)Limited                                                                         | South Africa          
|EDS Omega, S.L.                                                                                 | Spain                 
|Electronic Data Systems España S.A.                                                             | Spain                 
|Gestión de Procesos Auziliares, S.L.                                                            | Spain                 
|Alfa Aplicaciones SA                                                                            | Spain                 
|EDS Lanka (Private) Limited                                                                     | Sri Lanka             
|EDS Sweden AB                                                                                   | Sweden                
|EDS (Schweiz) AG                                                                                | Switzerland           
|EDS Information Business GmbH                                                                   | Switzerland           
|Electronic Data Systems Taiwan Corporation                                                      | Taiwan, ROC           
|E.D.S. International Corporation                                                                | Texas                 
|E.D.S. World Corporation (Netherlands)                                                          | Texas                 
|NHIC, Corp.                                                                                     | Texas                 
|EDS Electronic Data Systems (Thailand) Co., Ltd.                                                | Thailand              
|EDS Electronic Data Sistemleri Ticaret Limited Sirketi                                          | Turkey                
|EDS Ukraine TOV                                                                                 | Ukraine               
|Electronic Data Systems de Venezuela "EDS" C.A.                                                 | Venezuela             
|High Tech Services Risk Retention Group, Inc.                                                   | Vermont