Exhibit 21.1

ANSWERTHINK, INC. LISTING OF SUBSIDIARIES






|                                                  |  |  |  | JURISDICTION OF  
|------------------------------------------------- |  |  |  | -----------------
|                                                  |  |  |  |                  
|ANSWERTHINK,
INC.                                 |  |  |  | FLORIDA          
|                                                  |  |  |  |                  
|SUBSIDIARIES                                      |  |  |  |                  
|                                                  |  |  |  |                  
|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         
|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          
|Answerthink Europe
GmbH                           |  |  |  | Germany          
|Infinity Consulting Group,
Inc.                   |  |  |  | Indiana          
|NetComs Entertainment,
Inc.                       |  |  |  | Maine            
|NetComs USA,
Inc.                                 |  |  |  | Maine            
|Advis Acquisition
Corporation                     |  |  |  | Massachusetts    
|Legacy Technology,
Inc.                           |  |  |  | Massachusetts    
|Answerthink
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
|Answerthink
AG                                    |  |  |  | Switzerland      
|Answerthink,
Ltd.                                 |  |  |  | United
Kingdom   
|NetComs Entertainment,
Ltd.                       |  |  |  | United
Kingdom   
|RDI UbiComs
Limited                               |  |  |  | United
Kingdom   
|The Hackett Group
Limited                         |  |  |  | United
Kingdom   

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