Exhibit 21.1

ANSWERTHINK, INC.

LISTING OF SUBSIDIARIES



|                                                  |  |                  
|------------------------------------------------- |  | -----------------
|                                                  |  | JURISDICTION OF  
|                                                  | 
|ANSWERTHINK, INC.                                 |  | FLORIDA          
|                                                  | 
|SUBSIDIARIES                                      |  |                  
|REL Consultancy Pty Limited                       |  | Australia        
|REL Consultores Internacionais S/C Ltda.          |  | Brazil           
|UbiComs EOOD                                      |  | Bulgaria         
|Scott Mednick & Associates                        |  | California       
|Answerthink Ltd.                                  |  | Canada           
|AnswerThink Florida, Inc. f/k/a UbiComs, Inc.     |  | Delaware         
|EZCommerce Global Solutions                       |  | Delaware         
|Net Cube of Delaware f/k/a Anzen Corporation      |  | Delaware         
|Resource Evaluation Inc.                          |  | Delaware         
|THINK New Ideas, Inc.                             |  | Delaware         
|UbiCube Acquisition Corp.                         |  | Delaware         
|UbiCube Group, Inc.                               |  | Delaware         
|Beacon Analytics, Inc.                            |  | Florida          
|CFT Consulting, Inc.                              |  | Florida          
|GCSB Acquisition Corporation                      |  | Florida          
|Epic Acquisition Corporation                      |  | Florida          
|Laznar Acquisition Corporation                    |  | Florida          
|Resource Evaluation SAS                           |  | France           
|Answerthink Europe GmbH                           |  | Germany          
|REL Consultancy Group GmbH                        |  | Germany          
|REL Tools Ltd.                                    |  | Ireland          
|REL Consultancy Group SRL                         |  | Italy            
|Infinity Consulting Group, Inc.                   |  | Indiana          
|NetComs Entertainment, Inc.                       |  | Maine            
|NetComs USA, Inc.                                 |  | Maine            
|Advis Acquisition Corporation                     |  | Massachusetts    
|Legacy Technology, Inc.                           |  | Massachusetts    
|REL de Mexico, SA de CV                           |  | Mexico           
|Answerthink Netherlands BV                        |  | Netherlands      
|Delphi Partners, Inc.                             |  | New Jersey       
|Net Cube of New Jersey f/k/a Office of the Future |  | New Jersey       
|On Ramp, Inc.                                     |  | New York         
|SD Goodman Group, Inc.                            |  | New York         
|The Hackett Group, Inc.                           |  | Ohio             
|triSpan, Inc.                                     |  | Pennsylvania     
|Group Cortex, Inc.                                |  | Pennsylvania     
|EZCommerce India Limited                          |  | Republic of India
|REL Consultancy PTE Limited                       |  | Singapore        
|REL Consultancy South Africa (Proprietary) Ltd.   |  | South Africa     
|REL Consultancy Group SL                          |  | Spain            
|Answerthink Switzerland AG                        |  | Switzerland      
|NetComs Entertainment, Ltd.                       |  | United Kingdom   
|RDI UbiComs Limited                               |  | United Kingdom   
|REL Consultancy Group (UK) Limited                |  | United Kingdom   
|Resource Evaluation Limited                       |  | United Kingdom   
|The Hackett Group Limited                         |  | United Kingdom