EXHIBIT 21.1



FORTUNE INDUSTRIES, INC.

SUBSIDIARIES





|Subsidiary Name                         |  | State of Incorporation/Organization                                                    
|--------------------------------------- |  | ---------------------------------------------------------------------------------------
|Century II ASO, Inc.                    |  | Tennessee Corporation (a subsidiary of CSM, Inc.)                                      
|Century II Services, Inc.               |  | Tennessee Corporation (a subsidiary of CSM, Inc.)                                      
|Century II Staffing, Inc.               |  | Tennessee Corporation (a subsidiary of CSM, Inc.)                                      
|Century II Staffing TN, Inc.            |  | Tennessee Corporation (a subsidiary of Century II Staffing, Inc.)                      
|Century II Staffing USA, Inc.           |  | Tennessee Corporation (a subsidiary of Century II Staffing, Inc.)                      
|CSM, Inc.                               |  | Tennessee Corporation                                                                  
|Employer Solutions Group, Inc.          |  | Utah Corporation                                                                       
|Employer Solutions Group of Idaho, Inc. |  | Idaho Corporation (a subsidiary of Employer Solutions Group, Inc.)                     
|Employer Solutions Group of SLC, Inc.   |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|Employer Solutions Group of Utah, Inc.  |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|Employer Staffing Group, Inc.           |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Achievement, Inc.                   |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Administration, Inc.                |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Assistance, Inc.                    |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Consulting, Inc.                    |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Direction, Inc.                     |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Entities, Inc.                      |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG of Florida, Inc.                    |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Fulfillment, Inc.                   |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Insurance, Inc.                     |  | Utah Corporation (a subsidiary of Fortune Industries, Inc.)                            
|ESG Management, Inc.                    |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Offerings, Inc.                     |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Services, Inc.                      |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Success, Inc.                       |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|ESG Supervision, Inc.                   |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|Fortune Staffing, Inc.                  |  | Indiana Corporation                                                                    
|Haslem Enterprises, Inc. III            |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|Kingston Sales Corporation              |  | Indiana Corporation                                                                    
|Precision Employee Management, L.L.C.   |  | Arizona Limited Liability Company (a subsidiary of Employer Solutions Group, Inc.)     
|Professional Staff Management, Inc.     |  | Indiana Corporation                                                                    
|Professional Staff Management, Inc. II  |  | Indiana Corporation                                                                    
|Professional Staff Management ASO, Inc. |  | Indiana Corporation (a subsidiary of Professional Staff Management, Inc.)              
|Pro Staff, Inc.                         |  | Indiana Corporation                                                                    
|PSM Financial Services, LLC             |  | Indiana Limited Liability Company (a subsidiary of Professional Staff Management, Inc.)
|Sageland Flagging, Inc.                 |  | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                      
|Telecom Technology, Corp.               |  | Indiana Corporation