Exhibit 21



|                                                       |  |                
|------------------------------------------------------ |  | ---------------
|Company                                                |  | Country        
|EDS UK Limited                                         |  | United Kingdom 
|502300 New Brunswick Inc.                              |  | Canada         
|A.T. Kearney (International) AG                        |  | Switzerland    
|A.T. Kearney (Portugal) Consultadoria de Gestao Lda    |  | Portugal       
|A.T. Kearney (Proprietary) Limited                     |  | South Africa   
|A.T. Kearney (S.A.S.)                                  |  | France         
|A.T. Kearney (Shanghai) Management Consulting Co. Ltd. |  | China          
|A.T. Kearney (Thailand) Limited                        |  | Thailand       
|A.T. Kearney A/S                                       |  | Denmark        
|A.T. Kearney AB                                        |  | Sweden         
|A.T. Kearney Argentina S.A.                            |  | Argentina      
|A.T. Kearney AS                                        |  | Norway         
|A.T. Kearney Australia Pty Ltd                         |  | Australia      
|A.T. Kearney B.V.                                      |  | The Netherlands
|A.T. Kearney Co., Ltd                                  |  | Taiwan         
|A.T. Kearney de Venezuela, C.A.                        |  | Venezuela      
|A.T. Kearney Ges.m.b.H                                 |  | Austria        
|A.T. Kearney GmbH                                      |  | Germany        
|A.T. Kearney India Private Limited                     |  | India          
|A.T. Kearney International AS                          |  | Norway         
|A.T. Kearney International, Inc.                       |  | Delaware       
|A.T. Kearney K.K.                                      |  | Japan          
|A.T. Kearney Limited                                   |  | United Kingdom 
|A.T. Kearney Ltd.                                      |  | Canada         
|A.T. Kearney Ltda.                                     |  | Brazil         
|A.T. Kearney Monoprosopi Epe                           |  | Greece         
|A.T. Kearney New Zealand Limited                       |  | New Zealand    
|A.T. Kearney NV                                        |  | Belgium        
|A.T. Kearney Procurement Solutions, Inc.               |  | Delaware       
|A.T. Kearney (S.A.S.)                                  |  | France         
|A.T. Kearney S.p.A.                                    |  | Italy          
|A.T. Kearney Pte. Ltd.                                 |  | Singapore      
|A.T. Kearney Sp. z.o.o.                                |  | Poland         
|A.T. Kearney Yönetim Danismanlik A.S.                  |  | Turkey         
|A.T. Kearney, Inc.                                     |  | Delaware       
|A.T. Kearney, S.A.                                     |  | Spain          
|A.T. Kearney, S.A. de C.V.                             |  | Mexico         
|A.T. Kearney (Thailand) Limited                        |  | Thailand       
|Abbey National Credit and Payment Services Limited     |  | United Kingdom 
|Ar@ncia S.r.l.                                         |  | Italy          
|Atraxis Africa (Pty) Limited                           |  | South Africa   
|COGSYS Limited                                         |  | United Kingdom 
|E.D.S. Canada Leasing Ltd.                             |  | Canada         
|E.D.S. de Mexico, Sociedad Anonima de Capital Variable |  | Mexico         
|E.D.S. International Corporation                       |  | Texas          
|E.D.S. International Limited                           |  | United Kingdom 
|E.D.S. Spectrum Corporation                            |  | Nevada         
|E.D.S. World Corporation (Far East)                    |  | Nevada         
|E.D.S. World Corporation (Netherlands)                 |  | Texas          
|eBreviate UK Limited                                   |  | United Kingdom 
|EDS (Australia) Pty Limited                            |  | Australia      
|EDS (Business Process Administration) Pty Limited      |  | Australia      
|EDS (China) Co., Ltd.                                  |  | China          
|EDS Consulting Services S.A.S.                         |  | France         
|EDS (Electronic Data Systems) France S.A.S.            |  | France         
|EDS (Electronic Data Systems) Limited                  |  | United Kingdom 
|EDS Global Field Services France S.A.S.                |  | France         



---



|                                                          |  |                  
|--------------------------------------------------------- |  | -----------------
|Entity Names                                              |  | 01/29/2004       
|                                                          | 
|EDS (Korea) Ltd.                                          |  | Korea            
|EDS (New Zealand) Limited                                 |  | New Zealand      
|EDS (Operations) Pty Limited                              |  | Australia        
|EDS (Queensland) Pty Ltd                                  |  | Australia        
|EDS (Schweiz) AG                                          |  | Switzerland      
|EDS (Services) Pty Ltd.                                   |  | Australia        
|EDS Africa Limited                                        |  | South Africa     
|EDS Answare S.A.                                          |  | France           
|EDS Asia Pacific Services Corporation                     |  | Nevada           
|EDS Business Solutions GmbH                               |  | Germany          
|EDS Consulting Services Italia SpA                        |  | Italy            
|EDS Canada Inc.                                           |  | Canada           
|EDS Credit Services Limited                               |  | United Kingdom   
|EDS Danmark A/S                                           |  | Denmark          
|EDS de Honduras, S. De R.L. de C.V.                       |  | Honduras         
|EDS Defence Limited                                       |  | United Kingdom   
|EDS Desenvoluimento de Productos Ltda.                    |  | Brazil           
|EDS Deutschland GmbH                                      |  | Germany          
|EDS Electronic Data Sistemleri Ticaret Limited Sirketi    |  | Turkey           
|EDS Electronic Data System Luxembourg S.A.                |  | Luxembourg       
|EDS Electronic Data Systems (Hong Kong) Limited           |  | Hong Kong        
|EDS Electronic Data Systems (Philippines), Inc.           |  | Philippines      
|EDS Electronic Data Systems (Thailand) Co., Ltd.          |  | Thailand         
|EDS Electronic Data Systems del Peru S.A.                 |  | Peru             
|EDS Electronic Data Systems Italia S.p.A.                 |  | Italy            
|EDS Electronic Data Systems Italia Software S.p.A.        |  | Italy            
|EDS Electronic Datasystems Hungary Limited                |  | Hungary          
|EDS Enterprise Solutions Africa (Pty) Limited             |  | South Africa     
|EDS Europe                                                |  | United Kingdom   
|EDS Finance Partnership (Canada) L.P.                     |  | Canada           
|EDS Finance plc                                           |  | United Kingdom   
|EDS Financial Services Company (Ireland) Limited          |  | Ireland          
|EDS Finland Oy Ab                                         |  | Finland          
|EDS GFS  Unirepair B.V.                                  |  | The Netherlands  
|EDS Global Field Services GmbH                            |  | Germany          
|EDS Global Field Services Limited                         |  | United Kingdom   
|EDS Global Field Services B.V.                            |  | The Netherlands  
|EDS Gulf States, WLL                                      |  | Bahrain, State of
|EDS Holding GmbH                                          |  | Germany          
|EDS Information Business GmbH                             |  | Switzerland      
|EDS Information Services L.L.C.                           |  | Delaware         
|EDS Omterp[eratpr Servoces G,bH                           |  | Germany          
|EDS International (Greece) SA                             |  | Greece           
|EDS International (Singapore) Pte. Limited                |  | Singapore        
|EDS International Limited                                 |  | United Kingdom   
|EDS Japan LLC                                             |  | Delaware         
|EDS Lanka (Private) Limited                               |  | Sri Lanka        
|EDS Mid-Market Solutions GmbH                             |  | Germany          
|EDS MSC (Malaysia) Sdn Bhd                                |  | Malaysia         
|EDS Norge AS                                              |  | Norway           
|EDS Operations Services GmbH                              |  | Germany          
|EDS Poland Sp. z.o.o.                                     |  | Poland           
|EDS Professionnel Secteur Financier (PSF) Luxembourg S.A. |  | Luxembourg       
|EDS Pubblica Amministrazione S.p.A.                       |  | Italy            
|EDS Schweinfurt GmbH                                      |  | Germany          
|EDS South Africa (Pty) Ltd                                |  | South Africa     
|EDS Sweden AB                                             |  | Sweden           
|EDS Vermögensverwaltungs GmbH & Co. KG                    |  | Germany          
|EDS Verwaltungs GmbH                                      |  | Germany          
|EDS World Services Corporation                            |  | Nevada           



---

|             |  |           
|------------ |  | ----------
|Entity Names |  | 01/29/2004



|                                                                                              |  |                   
|--------------------------------------------------------------------------------------------- |  | ------------------
|EDS Zimbabwe (Pvt) Limited                                                                    |  | Zimbabwe          
|EDS, s.r.o.                                                                                   |  | Czech Republic    
|Electronic Data Systems Colombia, S.A.                                                        |  | Columbia          
|EDS-Electronic Data Systems (India) Private Limited                                           |  | India             
|EDS-Electronic Data Systems do Brasil Ltda                                                    |  | Brazil            
|EDS-Electronic Data Systems Processamento de Dados Informaticos, Lda.                         |  | Portugal          
|Electronic Data Systems (EDS Austria) GmbH                                                    |  | Austria           
|Electronic Data Systems (EDS Ecuador) CIA, LTDA                                               |  | Ecuador           
|Electronic Data Systems (EDS) de Argentina S.A.                                               |  | Argentina         
|Electronic Data Systems (EDS) de Costa Rica S.A.                                              |  | Costa Rica        
|Electronic Data Systems (EDS) de Guatemala S.A.                                               |  | Guatemala         
|Electronic Data Systems (EDS) de Nicaragua y Cia Ltda.                                        |  | Nicaragua         
|Electronic Data Systems (EDS) Dominicana, S.A.                                                |  | Dominican Republic
|Electronic Data Systems (EDS) International B.V.                                              |  | The Netherlands   
|Electronic Data Systems (EDS) Israel, Ltd.                                                    |  | Israel            
|Electronic Data Systems (EDS) of Panama Corp.                                                 |  | Panama            
|Electronic Data Systems (Egypt) SAE                                                           |  | Egypt             
|Electronic Data Systems (Ireland) Limited                                                     |  | Ireland           
|Electronic Data Systems Belgium N.V.                                                          |  | Belgium           
|Electronic Data Systems Chile, S.A.                                                           |  | Chile, Republic of
|Electronic Data Systems Colombia, S.A.                                                        |  | Colombia          
|Electronic Data Systems Contact Center S.L.                                                   |  | Spain             
|Electronic Data Systems de El Salvador, Limitada de Capital Variable                          |  | El Salvador       
|Electronic Data Systems de Venezuela EDS C.A.                                               |  | Venezuela         
|Electronic Data Systems España S.A.                                                           |  | Spain             
|Electronic Data Systems IT Services (M) Sdn. Bhd.                                             |  | Malaysia          
|Electronic Data Systems Limited                                                               |  | England           
|Electronic Data Systems Taiwan Corporation                                                    |  | Taiwan            
|Eurexcel Associes S.A.                                                                        |  | France            
|High Tech Services Insurance, Ltd.                                                            |  | Bermuda           
|High Tech Services Risk Retention Group, Inc.                                                 |  | Vermont           
|Insurance Software Solutions Corp. (dba SOLCORP)                                              |  | Canada            
|Interchange Servicos                                                                          |  | Brazil            
|Istiservice S.p.A.                                                                            |  | Italy             
|Japan Systems Company Limited                                                                 |  | Japan             
|JS Engineering                                                                                |  | Japan             
|K.C.E. Company, Limited                                                                       |  | Japan             
|La Francaise De Maintenance SCS (LFM)                                                       |  | France            
|Legacy Receivables LLC                                                                        |  | Delaware          
|Media Accounting Services Limited                                                             |  | United Kingdom    
|Memorex Telex France S.A.                                                                     |  | France            
|Memorex Telex Ireland Limited                                                                 |  | Ireland           
|Memorex Telex S.A.                                                                            |  | Spain             
|Memorex Telex UK Limited                                                                      |  | United Kingdom    
|National Heritage Insurance Company                                                           |  | Texas             
|NK Joho Engineering                                                                           |  | Japan             
|Nova EDS-Petro, Electronic Data Systems de Portugal, Proessamento de Dados Informaticos, Lda. |  | Portugal          
|P.T. Electronic Data Systems Indonesia                                                        |  | Indonesia         
|PlanOrg AG                                                                                    |  | Germany           
|PT A.T. Kearney                                                                               |  | Indonesia         
|PT Indo-EDS Daya Selaras                                                                      |  | Indonesia         
|Rol. 20, S.A.                                                                                 |  | Spain             
|Roma Servizi Informatici S.p.A.                                                               |  | Italy             
|Servizi ICT S.r.l.                                                                            |  | Italy             
|SHL Subco 1 Inc.                                                                              |  | Canada            
|SHL Subco 2 Inc.                                                                              |  | Canada            
|SHL Subco 3 Inc.                                                                              |  | Canada            



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|             |  |           
|------------ |  | ----------
|Entity Names |  | 01/29/2004



|                                        |  |               
|--------------------------------------- |  | --------------
|SHL Subco 4 Inc.                        |  | Canada        
|SHL Subco 5 Inc.                        |  | Canada        
|SHL Technology Solutions Limited        |  | United Kingdom
|Sistemi Sanitari S.p.A.                 |  | Italy         
|SmartHealth Inc.                        |  | Canada        
|Solcorp Japan Co., Ltd.                 |  | Japan         
|Spectra Securities Software Inc.        |  | Canada        
|Systematics Communications GmbH         |  | Germany       
|Systematics GmbH                        |  | Germany       
|Systematics Integration Limited         |  | United Kingdom
|Systematics N.V.                        |  | Belgium       
|Systematics Network Services GmbH       |  | Germany       
|Systematics Soft Solution S.A.          |  | Switzerland   
|Systemhouse (Barbados) Inc.             |  | Barbados      
|Teramira Holdings, Inc.                 |  | Canada        
|The Feld Group, Inc.                    |  | Delaware      
|Transportation Community Network Ltd.   |  | Hong Kong     
|Wendover Financial Services Corporation |  | North Carolina
|Wendover Funding, Inc.                  |  | North Carolina