Exhibit 21

SUBSIDIARIES OF THE COMPANY

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|                                             |  | State or other jurisdiction of
|Name of Subsidiary                           |  | incorporation or organization 
|                                             |  |                               
|PictureTel Securities Corporation            |  | Massachusetts                 
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|PictureTel International Corporation         |  | Delaware                      
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|PictureTel Technology Corporation            |  | Delaware                      
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|PictureTel Service Corporation               |  | Delaware                      
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|PicTel Videoconferencing Systems Corporation |  | Delaware                      
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|PictureTel Australia Pty. Ltd.               |  | Australia                     
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|PictureTel International Ltda.               |  | Brazil                        
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|PictureTel International BV (Netherlands)    |  | Netherlands                   
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|PictureTel GmbH                              |  | Germany                       
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|PictureTel Italy S.r.l                       |  | Italy                         
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|PictureTel Company, Ltd.                     |  | Japan                         
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|PictureTel Mexico S.A. de C.V.               |  | Mexico                        
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|PictureTel Service Ltd. Pte                  |  | Singapore                     
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|PictureTel Scandinavia AB                    |  | Sweden                        
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|PictureTel (Schweiz) AG                      |  | Switzerland                   
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|PictureTel UK Limited                        |  | United Kingdom                
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|PictureTel FSC, Ltd.                         |  | United States Virgin Islands  
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|PictureTel Venezuela SA                      |  | Venezuela                     
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|MultiLink Europe Ltd.                        |  | United Kingdom                
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|MultiLink UK Limited                         |  | United Kingdom                
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|PictureTel Audio Holdings, Inc.              |  | Delaware                      
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|Starlight Networks, Inc.                     |  | California                    
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|1414c, Inc.                                  |  | Delaware                      

All the subsidiaries are wholly owned (except for directors qualifying
shares in certain countries), either directly or indirectly, by the company and
may do business under their own name as well as the name PictureTel
Corporation.