EXHIBIT 21

                        SUBSIDIARIES OF CHS ELECTRONICS

1.    CHS Electronics, Inc., a Nevada corporation ("CHS Nevada") and a
      wholly-owned subsidiary of CHS Electronics, Inc., a Florida corporation
      ("CHS Florida").

2.    Zemex Electronics International, Inc., a Connecticut corporation
      ("Zemex") and a wholly-owned subsidiary of CHS Florida.

3.    BEK  International,  Inc. d.b.a.  CHS BEK, a Florida  corporation and a
      wholly-owned subsidiary of CHS Florida.

4.    MIFINCO, Inc., a Delaware corporation ("MIFINCO") and a wholly-owned
      subsidiary of CHS Florida.

5.    Merisel France, Inc., a Delaware corporation, and a wholly-owned
      subsidiary of CHS Florida.

6.    CHS Electronics Ges.m.b.H., a limited liability company formed under the
      laws of Austria and a wholly-owned subsidiary of CHS Florida.

7.    CHS Electronics Benelux N.V., a limited liability company formed under
      the laws of Belgium and a wholly-owned subsidiary of CHS Nevada.

8.    CHS Bulgaria Ltd, a limited liability company formed under the laws of
      Bulgaria and a wholly-owned subsidiary of CHS Nevada.

9.    CHS Elektronika  d.o.o.,  a company formed under the laws of Croatia and
      a wholly-owned subsidiary of CHS Florida.

10.   CHS Czechia s.r.o., a limited liability company formed under the laws of
      the Czech Republic and a wholly-owned subsidiary of CHS Nevada.

11.   CHS Electronics PLC, a limited liability company formed under the laws of
      England and a wholly-owned subsidiary of CHS Nevada.

12.   Merisel (U.K.)  Limited,  a limited  liability  company formed under the
      laws of England ("Merisel (U.K.)") and a wholly-owned  subsidiary of CHS
      Florida.

13.   CHS Electronics Finland OY, a limited liability company formed under the
      laws of Finland and a wholly-owned subsidiary of CHS Nevada.

14.   CHS France S.A., a limited liability company formed under the laws of
      France and a wholly-owned subsidiary of CHS Nevada [6 of 648,000 shares
      are held by "nominees"].

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15.   Merisel France, SNC, a French  partnership,  97% of the capital of which
      is owned by Merisel France, Inc. and 3% of which is owned by MIFINCO.

16.   CHS Electronics Vertrieb GmbH, a limited liability company formed under
      the laws of Germany and a wholly-owned subsidiary of CHS Nevada.

17.   CHS Electronic Deutschland GmbH, f/k/a Merisel, GmbH, a limited liability
      company formed under the laws of Germany ("CHS Deutschland") and a
      wholly-owned subsidiary of CHS Florida.

18.   Merisel  Factoring  GMBH,  a  German  limited  liability  company  and a
      wholly-owned subsidiary of CHS Deutschland.

19.   CHS Hungary Kft, a limited liability company formed under the laws of
      Hungary of which CHS Nevada owns a 51% interest.

20.   CHS Baltic, a foreign capital company formed under the laws of Lithuania
      and a wholly-owned subsidiary of CHS Nevada.

21.   Merisel Netherlands B.V., a private limited liability company organized
      and existing under the laws of The Netherlands and a wholly-owned
      subsidiary of CHS Florida.

22.   ABC Data, Limited, a limited liability company formed under the laws of
      Jersey and a wholly-owned subsidiary of CHS Nevada.

23.   ABC Data z.o.o., a limited liability company formed under the laws of
      Poland and wholly-owned subsidiary of ABC Data, Limited.

24.   CHS Next D.S., a limited  liability company formed under the laws of the
      country of Portugal and a wholly-owned subsidiary of CHS Nevada.*

25.   Computer Software and Hardware Ltd., a company formed under the laws of
      the Isle of Man and a wholly-owned subsidiary of CHS Florida.

26.   Computer Hardware and Software Ltd., a company formed under the laws of
      Russia and a wholly-owned subsidiary of CHS Florida.

27.   CHS  Slovakia  SRO, a company  formed  under the laws of Slovakia and a
      wholly-owned subsidiary of CHS Florida.

28.   CHS Sweden AB, a limited liability company formed under the laws of Sweden
      and a wholly-owned subsidiary of CHS Nevada.

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29.   CHS Finance SA, a limited liability company formed under the laws of
      Switzerland and a wholly-owned subsidiary of CHS Florida.

30.   Wyrsch Trading A.G., a corporation  formed under the laws of Switzerland
      and a wholly-owned subsidiary of CHS Florida.

31.   Merisel Latin America, Inc., a Delaware corporation, and a wholly-owned
      subsidiary of Zemex.

32.   Merisel Argentina, S.A., a corporation formed under the laws of Argentina
      and a wholly-owned subsidiary of Merisel Latin America, Inc.

33.   Promark de Argentina SRL, a limited liability  partnership  formed under
      the laws of Argentina, all of the capital of which is owned by Zemex.*

34.   Via Brazil & Informatica Ltda, a limited liability company formed under
      the laws of Brazil and a wholly-owned subsidiary of Zemex.

35.   Comercial Promark Chile LTDA, a limited liability company formed under the
      laws of Chile, all of the capital of which is owned by CHS Florida and
      Zemex.

36.   Infocentro Chile S.A., a corporation formed under the laws of Chile, of
      which Comercial Promark Chile LTDA owns a 51% interest.

37.   CHS Promark Colombia Ltda., a limited liability company formed under the
      laws of Colombia, all of the capital of which is owned by CHS Florida
      (25,939 quotas) and Zemex (2,573,604 quotas).*

38.   Merisel  Mexico,  S.A. de C.V., a  corporation  formed under the laws of
      Mexico and a wholly-owned subsidiary of CHS Florida.

39.   Merisel Services,  S.A. de C.V., a corporation  formed under the laws of
      Mexico and a wholly-owned subsidiary of Merisel Mexico, S.A. de C.V.

40.   CHS Promark Peru S.A., a corporation formed under the laws of Peru of
      which Zemex owns a 60% interest.

41.   Masimar Sociedad Anonima, a commercial anonymous society organized under
      the laws of Uruguay of which Zemex owns a 51% interest.

42.   CHS  Promark  Venezuela  C.A.,  a  company  formed  under  the  laws  of
      Venezuela and a wholly-owned subsidiary of Zemex.

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* Except for director's qualifying shares.