Exhibit 21



|                                                       |  |                  
|------------------------------------------------------ |  | -----------------
|Company                                                |  | Country          
|EDS UK Limited                                         |  | England          
|502300 New Brunswick Inc.                              |  | Canada           
|A. T. Kearney-CoNext Australia Pty Ltd                 |  | Australia        
|A.T. Kearney (Bermuda), Ltd.                           |  | Bermuda          
|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                        |  | Bangkok, Thailand
|A.T. Kearney - Applications & Technology S.P.A.        |  | Italy            
|A.T. Kearney A/S                                       |  | Denmark          
|A.T. Kearney AB                                        |  | Sweden           
|A.T. Kearney AG                                        |  | Switzerland      
|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 Chile Consultores Limitada                |  | Chile            
|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.                       |  | USA              
|A.T. Kearney K.K.                                      |  | Japan            
|A.T. Kearney Kft.                                      |  | Hungary          
|A.T. Kearney Limited                                   |  | England          
|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 Oy                                        |  | Finland          
|A.T. Kearney Procurement Solutions, Inc.               |  | USA              
|A.T. Kearney S.p.A.                                    |  | Italy            
|A.T. Kearney Sp. z.o.o.                                |  | Poland           
|A.T. Kearney Yönetim Danismanlik A.S.                  |  | Turkey           
|A.T. Kearney, Inc.                                     |  | USA              
|A.T. Kearney, S.A.                                     |  | Spain            
|A.T. Kearney, S.A. de C.V.                             |  | Mexico           
|ABS Application Systems (Pty) Ltd.                     |  | South Africa     
|ABS Computer Sales (Pty) Ltd.                          |  | South Africa     
|ABS Computer Services (Pty) Ltd.                       |  | South Africa     
|ABS Computers (Pty) Ltd.                               |  | South Africa     
|ABS Information Technology (Pty) Ltd.                  |  | South Africa     
|Agora s.r.l.                                           |  | Italy            
|Ar@ncia S.r.l.                                         |  | Italy            
|Atraxis Africa (Pty) Limited                           |  | South Africa     
|Citymax Egypt SAE                                      |  | Egypt            
|Citymax Integrated Information Systems Ltd.            |  | England          
|Citymax RA Limited                                     |  | England          
|Computer Marketing Ltd.                                |  | England          
|Databank Systems Limited                               |  | New Zealand      
|Database Tecnologie S.p.A.                             |  | Italy            
|DVOIT Limited                                          |  | England          
|e-Gent GmbH                                            |  | Germany          



---

|                                                       |  |                  
|------------------------------------------------------ |  | -----------------
|E.D.S. Canada Leasing Ltd.                             |  | Canada           
|E.D.S. de Mexico, Sociedad Anonima de Capital Variable |  | Mexico           
|E.D.S. International Corporation                       |  | USA              
|E.D.S. International Limited                           |  | England          
|E.D.S. Spectrum Corporation                            |  | USA              
|E.D.S. World Corporation (Far East)                    |  | USA              
|E.D.S. World Corporation (Netherlands)                 |  | USA              
|eBreviate GmbH                                         |  | Switzerland      
|eBreviate UK Limited                                   |  | United Kingdom   
|EDS (Australia) Pty Limited                            |  | Australia        
|EDS (Australia) Superannuation Fund Pty Ltd            |  | Australia        
|EDS (Business Process Administration) Pty Limited      |  | Australia        
|EDS (China) Co., Ltd.                                  |  | China            
|EDS (Electronic Data Systems) France S.A.S.            |  | France           
|EDS (Electronic Data Systems) Limited                  |  | England          
|EDS (Europe) S.A.                                      |  | Switzerland      
|EDS (Korea) Ltd.                                       |  | Korea            
|EDS (New Zealand) Limited                              |  | New Zealand      
|EDS (New Zealand) Pensions Limited                     |  | New Zealand      
|EDS (Operations) Pty Limited                           |  | Australia        
|EDS (Queensland) Pty Ltd                               |  | Australia        
|EDS (Schweiz) AG                                       |  | Switzerland      
|EDS (Services) Pty Ltd.                                |  | Australia        
|EDS 1994 Trustee Limited                               |  | England          
|EDS Africa Limited                                     |  | South Africa     
|EDS Answare S.A.                                       |  | France           
|EDS Asia Pacific Services Corporation                  |  | USA              
|EDS Business Solutions GmbH                            |  | Germany          
|EDS Canada Inc.                                        |  | Canada           
|EDS Credit Services Limited                            |  | England          
|EDS Danmark A/S                                        |  | Denmark          
|EDS de Honduras, S. De R.L. de C.V.                    |  | Honduras         
|EDS Defence Limited                                    |  | England          
|EDS Defense N.V.                                       |  | Belgium          
|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                                             |  | England          
|EDS Finance Partnership (Canada) L.P.                  |  | Canada           
|EDS Finance plc                                        |  | England          
|EDS Financial Services Company (Ireland) Limited       |  | Ireland          
|EDS Finland Oy Ab                                      |  | Finland          
|EDS Försvars Services AB                               |  | Sweden           
|EDS Global Field Services GmbH                         |  | Germany          
|EDS Gulf States, WLL                                   |  | Bahrain, State of
|EDS Holding GmbH                                       |  | Germany          
|EDS Information Business GmbH                          |  | Switzerland      
|EDS Information Services L.L.C.                        |  | USA              
|EDS Informationstechnologie und Service GmbH           |  | Germany          
|EDS Informatique S.A.                                  |  | Switzerland      
|EDS International (Greece) SA                          |  | Greece           
|EDS International (Singapore) Pte. Limited             |  | Singapore        



---

|                                                                      |  |                          
|--------------------------------------------------------------------- |  | -------------------------
|EDS Japan LLC                                                         |  | USA                      
|EDS Mid-Market Solutions GmbH (fka BOG Koblenz)                       |  | Germany                  
|EDS MSC (Malaysia) Sdn Bhd                                            |  | Malaysia                 
|EDS Namibia (Proprietary) Limited                                     |  | Namibia                  
|EDS Nominees Limited                                                  |  | England                  
|EDS Norge AS                                                          |  | Norway                   
|EDS Operations Services GmbH                                          |  | Germany                  
|EDS Poland Sp. z.o.o.                                                 |  | Poland                   
|EDS Pubblica Amministrazione S.p.A.                                   |  | Italy                    
|EDS Schweinfurt GmbH                                                  |  | Germany                  
|EDS Secretarial Services Limited                                      |  | England                  
|EDS South Africa (Pty) Ltd                                            |  | South Africa             
|EDS Strategic Funding Ltd.                                            |  | Cayman Islands           
|EDS Sweden AB                                                         |  | Sweden                   
|EDS Trustee Limited                                                   |  | England                  
|EDS Vanco (Pty) Ltd.                                                  |  | South Africa             
|EDS Vermögensverwaltungs GmbH & Co. KG                                |  | Germany                  
|EDS Verwaltungs GmbH                                                  |  | Germany                  
|EDS World Services Corporation                                        |  | USA                      
|EDS Zimbabwe (Pvt) Limited                                            |  | Zimbabwe                 
|EDS, s.r.o.                                                           |  | Czech Republic           
|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                 
|EDSCICON (Malaysia) Sdn. Bhd.                                         |  | Malaysia                 
|Eisis Limited                                                         |  | England                  
|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, Republic of China
|Engineering Animation Italy S.r.l.                                    |  | Italy                    
|Engineering Animation UK, Ltd.                                        |  | England and Wales        
|GCS Limited                                                           |  | New Zealand              
|GOD GmbH i.L.                                                         |  | Germany                  
|Habberstad Consulting AS                                              |  | Norway                   
|Habberstad Partners AB                                                |  | Sweden                   
|High Tech Services Insurance, Ltd.                                    |  | Bermuda                  
|High Tech Services Risk Retention Group, Inc.                         |  | USA                      
|Information Systems Solutions (Pty) Ltd.                              |  | South Africa             
|Insurance Software Solutions Corp. (dba SOLCORP)                      |  | Canada                   
|Integradora de Servicios S.A. de C.V. (ISSA)                          |  | Mexico                   
|Istiservice S.p.A.                                                    |  | Italy                    
|Japan Systems Company Limited                                         |  | Japan                    



---

|                                                                                              |  |                
|--------------------------------------------------------------------------------------------- |  | ---------------
|Kearney Interactive SAS                                                                       |  | France         
|Keisai Asociados, C.A.                                                                        |  | Venezuela      
|Keisai Panama, S.A.                                                                           |  | Panama         
|La Francaise De Maintenance SCS                                                               |  | France         
|Legacy Receivables LLC                                                                        |  | USA            
|M&DY Corporation (Pty) Ltd.                                                                   |  | South Africa   
|Management Computer Equipment S.A.                                                            |  | Belgium        
|Media Accounting Services Limited                                                             |  | England        
|Memorex Telex France S.A.                                                                     |  | France         
|Memorex Telex Ireland Limited                                                                 |  | Ireland        
|Memorex Telex Nederland B.V.                                                                  |  | The Netherlands
|Memorex Telex S.A.                                                                            |  | Spain          
|Memorex Telex UK Limited                                                                      |  | United Kingdom 
|Memorex Telex Unirepair B.V.                                                                  |  | The Netherlands
|MIQ Consultants BV                                                                            |  | The Netherlands
|National Heritage Insurance Company                                                           |  | USA            
|Nippon EDS Company, Ltd.                                                                      |  | Japan          
|NK Joho Engineering                                                                           |  | Japan          
|Nova EDS-Petro, Electronic Data Systems de Portugal, Proessamento de Dados Informaticos, Lda. |  | Portugal       
|Oel Systems (Pty) Ltd.                                                                        |  | South Africa   
|OOO Unigraphics Solutions                                                                   |  | Russia         
|P.T. Electronic Data Systems Indonesia                                                        |  | Indonesia      
|PCR Beteiligungs GmbH i.L.                                                                    |  | Germany        
|Planning Consultancy Ltd.                                                                     |  | England        
|PlanOrg AG                                                                                    |  | Germany        
|Premida-Comércio, Gestao e Serviços, Lda                                                      |  | Portugal       
|PT A.T. Kearney                                                                               |  | Indonesia      
|PT Danamon-EDS Technology Services                                                            |  | Indonesia      
|PT Indo-EDS Daya Selaras                                                                      |  | Indonesia      
|PT Unigraphics Solutions Indonesia                                                            |  | Indonesia      
|Rol. 20, S.A                                                                                  |  | Spain          
|Roma Servizi Informatici S.p.A.                                                               |  | Italy          
|S.D. International Limited                                                                    |  | England        
|Sarsfield Systems Limited                                                                     |  | Ireland        
|Scicon Arabia Limited                                                                         |  | England        
|Scicon Limited                                                                                |  | England        
|SD-Scicon Europe Limited                                                                      |  | England        
|SDRC Australia Pty. Ltd.                                                                      |  | Australia      
|SDRC Belgium SA/NV                                                                            |  | Belgium        
|SDRC Brazil Ltda.                                                                             |  | Brazil         
|SDRC España S.A.                                                                              |  | Spain          
|SDRC India Pvt. Ltd.                                                                          |  | India          
|SDRC Italia Srl                                                                               |  | Italy          
|SDRC Japan K.K.                                                                               |  | Japan          
|SDRC Korea Limited                                                                            |  | Korea          
|SDRC Mexico S. de R.L. de C.V.                                                                |  | Mexico         
|SDRC Svenska AB                                                                               |  | Sweden         
|SDRC UK Limited                                                                               |  | England        
|Servizi ICT S.r.l.                                                                            |  | Italy          
|SHL Systemhouse Belgium N.V.                                                                  |  | Belgium        
|SHL Systemhouse De Mexico, S.A. DE C.V.                                                       |  | Mexico         
|SHL Systemhouse De Sur America, C.A.                                                          |  | Venezuela      
|SHL Systemhouse Europe Limited                                                                |  | England        
|SHL Systemhouse Ireland Limited                                                               |  | Ireland        
|SHL Systemhouse Nederland B.V.                                                                |  | The Netherlands
|SHL Technology Solutions Limited                                                              |  | England        
|Sistemi Sanitari S.p.A.                                                                       |  | Italy          
|SmartHealth Inc.                                                                              |  | Canada         
|Solcorp Japan Co., Ltd.                                                                       |  | Japan          
|Spartan Funding Company                                                                       |  | England        



---

|                                                 |  |                
|------------------------------------------------ |  | ---------------
|Special Machine Services Limited                 |  | Ireland        
|Systematics Communications GmbH                  |  | Germany        
|Systematics GmbH                                 |  | Germany        
|Systematics Integration Limited                  |  | England        
|Systematics N.V.                                 |  | Belgium        
|Systematics N.V. (Netherlands)                   |  | The Netherlands
|Systematics Network Services GmbH                |  | Germany        
|Systematics Soft Solution S.A.                   |  | Switzerland    
|Systematics Technology Solutions GmbH            |  | Germany        
|Systemhouse (Barbados) Inc.                      |  | Barbados       
|Systemhouse Internationale S.A.                  |  | Switzerland    
|Systems Designers Aviation Limited               |  | England        
|Systems Designers Estates Limited                |  | England        
|Systems Designers International Limited          |  | Hong Kong      
|Systems Designers Limited                        |  | England        
|Systems Programming (Scotland) Limited           |  | Scotland       
|Systems Programming Limited                      |  | England        
|Systems Programming Overseas Limited             |  | England        
|Tap Trade and Consulting Limited                 |  | England        
|The Feld Group, Inc.                             |  | USA            
|The Lacek Group Pty Ltd.                         |  | Australia      
|Trusco Services, Inc.                            |  | USA            
|UGS PLM Solutions AG                             |  | Switzerland    
|UGS PLM Solutions Asia/Pacific Incorporated      |  | USA            
|UGS PLM Solutions Inc.                           |  | USA            
|UGS PLM Solutions International Inc.             |  | USA            
|Unigraphics Solutions (Australia) Pty Ltd        |  | Australia      
|Unigraphics Solutions (Austria) GmbH             |  | Austria        
|Unigraphics Solutions (China) Co., Ltd.          |  | China          
|Unigraphics Solutions (HK) Limited               |  | Hong Kong      
|Unigraphics Solutions (Malaysia) Sdn. Bhd.       |  | Malaysia       
|Unigraphics Solutions (Thailand) Co., Ltd.       |  | Thailand       
|Unigraphics Solutions B.V.                       |  | The Netherlands
|Unigraphics Solutions Canada Ltd.                |  | Canada         
|Unigraphics Solutions Danmark A/S                |  | Denmark        
|Unigraphics Solutions de Mexico, S.A. de C.V.    |  | Mexico         
|Unigraphics Solutions do Brasil Ltda.            |  | Brazil         
|Unigraphics Solutions Espana, S.A                |  | Spain          
|Unigraphics Solutions France SAS                 |  | France         
|Unigraphics Solutions GmbH                       |  | Germany        
|Unigraphics Solutions Limited                    |  | England        
|Unigraphics Solutions N.V.                       |  | Belgium        
|Unigraphics Solutions Norge AS                   |  | Norway         
|Unigraphics Solutions Pte. Limited               |  | Singapore      
|Unigraphics Solutions S.p.A                      |  | Italy          
|Unigraphics Solutions s.r.o.                     |  | Czech Republic 
|Unigraphics Solutions Sp.z.o.o                   |  | Poland         
|Unigraphics Solutions Sverige AB                 |  | Sweden         
|Universal Money Systems                          |  | England        
|Variation Systems Analysis Ltd.                  |  | England        
|Ward FSC, Ltd                                    |  | Bermuda        
|Wendover Financial Services Corporation          |  | USA            
|Wendover Funding, Inc.                           |  | USA            
|White House Consulting (Pty) Ltd.                |  | South Africa   
|White House Midrange Services (Pty) Ltd.         |  | South Africa   
|White House Technologies (Pty) Ltd.              |  | South Africa   
|Wolsingvale Limited                              |  | England        
|Wynberg Executive Travel (Sunninghill) (Pty) Ltd |  | South Africa