**EXHIBIT 21.1**

**SUBSIDIARY CORPORATIONS OF CUBICCORPORATION**

**PLACE OFINCORPORATION AND PERCENTAGE OWNED**
| ** **                                                     | ** ** | **Place of**                | ** ** | **Percentage** | ** ** |
|----------------------------------------------------------------|------------|----------------------------------|------------|----------------|------------|
| **Subsidiary**                                                 | ** ** | **Incorporation**                | ** ** | **Owned**      | ** ** |
| ** **                                                     |       |                             |       |           |       |
| **CONSOLIDATED CONVERTING CO.**  Whittier, California          |       | California                       |       | 100            | %          |
| ** **                                                     |       |                             |       |           |       |
| **CUBIC APPLICATIONS, INC.**  Lacey, Washington                |       | California                       |       | 100            | %          |
| ** **                                                     |       |                             |       |           |       |
| **CUBIC COMMUNICATIONS, INC.**  San Diego, California          |       | California                       |       | 100            | %          |
| ** **                                                     |       |                             |       |           |       |
| **CUBIC DE MEXICO**  Tijuana, Mexico                           |       | Mexico                           |       | 100            | %          |
|                                                           |       |                             |       |           |       |
| **CUBIC DEFENSE APPLICATIONS, INC.**  San Diego, California    |       | California                       |       | 100            | %          |
|                                                           |       |                             |       |           |       |
| **CUBIC FOREIGN SALES, INC.**  San Diego, California           |       | St.  Thomas  U.S. Virgin Islands |       | 100            | %          |
|                                                           |       |                             |       |           |       |
| **CUBIC HOLDINGS LTD.**  Aukland, New Zealand                  |       | New  Zealand                     |       | 100            | %          |
|                                                           |       |                             |       |           |       |
| **CUBIC LAND, INC.**  San Diego, California                    |       | California                       |       | 100            | %          |
| ** **                                                     |       |                             |       |           |       |
| **CUBIC ADVANCED TACTICAL SYSTEMS, LLC**  Orlando, Florida     |       | Delaware                         |       | 50             | %          |
| ** **                                                     |       |                             |       |           |       |
| **CUBIC SIMULATION SYSTEMS, INC.**  Orlando, Florida           |       | Delaware                         |       | 100            | %          |
|                                                           |       |                             |       |           |       |
| **CUBIC TRANSPORTATION SYSTEMS,  INC.**  San Diego, California |       | California                       |       | 100            | %          |

 

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| ** **                                                                                                                      | ** ** | **Place of** | ** ** | **Percentage** | ** ** |
|---------------------------------------------------------------------------------------------------------------------------------|------------|-------------------|------------|----------------|------------|
| **Subsidiary**                                                                                                                  | ** ** | **Incorporation** | ** ** | **Owned**      | ** ** |
| ** **                                                                                                                      |       |              |       |           |       |
| **CUBIC TRANSPORTATION SYSTEMS LIMITED**  London, England                                                                       |       | England           |       | 100            | % *        |
| *(100% owned subsidiary of Cubic (U.K.) Limited)                                                                                |       |              |       |           |       |
|                                                                                                                            |       |              |       |           |       |
| **CUBIC TRANSPORTATION SYSTEMS (AUSTRALIA) PTY  LIMITED**  New South Wales, Australia                                           |       | Australia         |       | 100            | % *        |
| * (50% owned subsidiary of Cubic Corporation and     50% owned subsidiary of Cubic Transportation Systems, Inc.) |       |              |       |           |       |
|                                                                                                                            |       |              |       |           |       |
| **CUBIC (U.K.) LIMITED**  London, England                                                                                       |       | England           |       | 100            | %          |
|                                                                                                                            |       |              |       |           |       |
| **CUBIC WORLDWIDE TECHNICAL SERVICES, INC.**  San Diego, California                                                             |       | Delaware          |       | 100            | %          |
|                                                                                                                            |       |              |       |           |       |
| **OSCMAR INTERNATIONAL LIMITED**  Auckland, New Zealand                                                                         |       | New  Zealand      |       | 100            | % *        |
| *(100% owned  subsidiary of Cubic Holdings Ltd.)                                                                                |       |              |       |           |       |

 

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