EXHIBIT 21.1 LIST OF SUBSIDIARIES Subsidiary
    
    Principal Activity
    
    Type of Shares Held
    
    Percentage Owned
    
    Country of IncorporationWG International Ltd (3)
    
    Holding Company
    
    Ordinary
    
    100%
    
    England & WalesInteractive Systems Inc. (1)
    
    Licensing of Internet Gaming Systems
    
    Ordinary
    
    100%
    
    AntiguaWG Interactive Inc. (1)
    
    Systems Administration
    
    Ordinary
    
    100%
    
    CanadaWorld Gaming Europe Ltd (3)
    
    Dormant
    
    Ordinary
    
    100%
    
    England & WalesSSII Ltd  (2)
    
    Dormant
    
    Ordinary
    
    100%
    
    AntiguaEFS Caribbean Inc (2)
    
    Dormant
    
    Ordinary
    
    100%
    
    AntiguaEFS St Kitts Inc (2)
    
    Dormant
    
    Ordinary
    
    100%
    
    AntiguaInphinity Interactive Inc (2)
    
    Dormant
    
    Ordinary
    
    100%
    
    CanadaWorld Gaming Services Inc (2)
    
    Dormant
    
    Ordinary
    
    100%
    
    AntiguaESCE Inc. (2)
    
    Dormant
    
    Ordinary
    
    100%
    
    CanadaTIC Inc (1)
    
    Dormant
    
    Ordinary
    
    100%
    
    AntiguaDNI Holdings Limited (3)
    
    Intellectual property holding
    
    Ordinary
    
    100%
    
    Antigua
 All of the above companies operate within their country of incorporation and their results have been included in these consolidated
financial statements. (1)


Shares are owned by WG International Ltd
 (2)


Shares are owned by TIC  Inc.
 (3)


Shares are owned by World Gaming Plc
 In December 2005, LVA Holdings Ltd, a wholly owned subsidiary of WG International was dissolved. All of the remaining subsidiaries owned
by LVA Holdings Limited at this time were dormant. Ownership of these dormant subsidiaries was transferred to TIC Inc. The shares of DNI Holdings Limited were acquired by the Company as part of the SPORTSBETTING.COM acquisition. The Company holds a 50 percent interest in Bullen Road LP, a limited  partnership between Interactive Systems Inc (ISI) and IOE Limited (IOE),
a wholly-owned subsidiary of Sportingbet PLC. Bullen Road LP is an exempt limited partnership formed in the Cayman Islands as a result of the transaction with Sportingbet described at Note 5 and owns the gaming software operated by the Company. The
General Partner is Gwladys Street Limited, a company incorporated in the Cayman Islands and is jointly owned by ISI and IOE.  The Company is not required to make any capital contributions to the partnership beyond the initial transfer of the
proprietary gaming software, which was done in the year. The net book value of the assets transferred was $nil. The partnership had no income or expenditure in the period ended 31 December 2005. Accounts have not yet been prepared for the
partnership. Consistent with the accounting treatment of the Intellectual Property prior to its transfer to Bullen Road LLP, the Companys share of the assets and liabilities of the partnership at 31 December 2005 has not been included in the
consolidated financial statements. The cost and carrying value of the investment at 31 December 2005 was $nil in these financial statements.