Exhibit 21.1

ANSWERTHINK, INC.

LISTING OF SUBSIDIARIES



|                                                  |  |                        
|------------------------------------------------- |  | -----------------------
|ANSWERTHINK, INC. SUBSIDIARIES                    |  | JURISDICTION OF FLORIDA
|                                                  | 
|REL Consultancy Pty Limited                       |  | Australia              
|REL Consultores Internacionais S/C Ltda.          |  | Brazil                 
|UbiComs EOOD                                      |  | Bulgaria               
|Scott Mednick & Associates                        |  | California             
|The Hackett Group Canada, Inc.                    |  | Canada                 
|Answerthink Ltd.                                  |  | Canada                 
|AnswerThink Florida, Inc. f/k/a UbiComs, Inc.     |  | Delaware               
|EZ Commerce Global Solutions, Inc.                |  | Delaware               
|Net Cube of Delaware f/k/a Anzen Corporation      |  | Delaware               
|Resource Evaluation Inc.                          |  | Delaware               
|THINK New Ideas, Inc.                             |  | Delaware               
|UbiCube Acquisition Corp.                         |  | Delaware               
|HCL-Answerthink, Inc.                             |  | 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                 
|The Hackett Group 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             
|EZ Commerce Global Solutions, 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           
|Answerthink (India) Ltd.                          |  | 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         
|REL Consultancy Group Limited                     |  | United Kingdom         
|Resource Evaluation Limited                       |  | United Kingdom         
|The Hackett Group Limited                         |  | United Kingdom