**EXHIBIT 21.1**

 

**SUBSIDIARY CORPORATIONS OF CUBIC CORPORATION**

**PLACE OF INCORPORATION AND PERCENTAGE OWNED**

** **
| ** **                               | ** ** | **Place of**         | ** ** | **Percentage** | ** ** |
|------------------------------------------|------------|----------------------|------------|----------------|------------|
| **Subsidiary**                           | ** ** | **Incorporation**    | ** ** | **Owned**      | ** ** |
| ** **                               | ** ** | ** **           | ** ** | ** **     | ** ** |
| **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**.            |       | St. Thomas           | ** ** | ** **     | ** ** |
| San Diego, California                    |       | U.S. Virgin  Islands |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **CUBIC HOLDINGS LTD**.                  |       |                 |       |           |       |
| Aukland, New Zealand                     |       | New Zealand          |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **CUBIC LAND, INC.**                     |       |                 |       |           |       |
| San Diego, California                    |       | California           |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **CUBIC SIMULATION SYSTEMS, INC.**       | ** ** | ** **           | ** ** | ** **     | ** ** |
| Orlando, Florida                         |       | Delaware             |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **CUBIC TRANSPORTATION SYSTEMS,  INC.**  |       |                 |       |           |       |
| San Diego, California                    |       | California           |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **OMEGA TRAINING GROUP, INC.**           | ** ** | ** **           | ** ** | ** **     | ** ** |
| Columbus, Georgia                        |       | Georgia              |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **EACCESS LLC**                          | ** ** | ** **           | ** ** | ** **     | ** ** |
| San Diego, California                    |       | Delaware             |       | 100            | %          |
|                                     |       |                 |       |           |       |
| **CUBIC FIELD SERVICES CANADA  LIMITED** | ** ** | ** **           | ** ** | ** **     | ** ** |
| Ontario, Canada                          |       | Canada               |       | 100            | %          |

 

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**SUBSIDIARYCORPORATIONS OF CUBIC CORPORATION—continued**

 
| ** **                                                        | ** ** | **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            | %          |
|                                                              |       |              |       |           |       |
| **CUBIC DEFENCE NEW ZEALAND**                                     | ** ** | ** **        | ** ** | ** **     | ** ** |
| Auckland, New Zealand                                             |       | New Zealand       |       | 100            | %*         |
| *(100%  owned subsidiary of Cubic Holdings Ltd.)                  |       |              |       |           |       |
|                                                              |       |              |       |           |       |
| **CUBIC DEFENCE AUSTRALIA PTY  LIMITED**                          |       |              |       |           |       |
| New South Wales,  Australia                                       |       | Australia         |       | 100            | %          |

 

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