Exhibit 21.1

SPANSION INC.

LIST OF SUBSIDIARIES

as of December 26, 2010



|                                                      |  |                                                         
|----------------------------------------------------- |  | --------------------------------------------------------
|Name of Subsidiary                                    |  | State or Jurisdiction in Which Incorporated or Organized
|                                                      | 
|Domestic Subsidiaries                                 |  |                                                         
|                                                      | 
|Spansion Technology LLC(1)                            |  | Delaware                                                
|                                                      | 
|Spansion LLC(2)                                       |  | Delaware                                                
|                                                      | 
|Spansion International, Inc.(3)                       |  | Delaware                                                
|                                                      | 
|Cerium Laboratories LLC(3)                            |  | Delaware                                                
|                                                      | 
|Spansion International Trading, Inc.(3)               |  | Delaware                                                
|                                                      | 
|Foreign Subsidiaries                                  |  |                                                         
|                                                      | 
|Spansion (EMEA) SAS(3)                                |  | France                                                  
|                                                      | 
|Nihon Spansion Limited(3)                             |  | Japan                                                   
|                                                      | 
|Nihon Spansion Trading Limited(3)                     |  | Japan                                                   
|                                                      | 
|Spansion (Penang) Sdn. Bhd.(3)                        |  | Malaysia                                                
|                                                      | 
|Spansion (Kuala Lumpur) Sdn. Bhd.(3)                  |  | Malaysia                                                
|                                                      | 
|Spansion Asia Holdings (Singapore) Pte. Ltd.(3)       |  | Singapore                                               
|                                                      | 
|Spansion Semiconductor Trading (Shanghai) Co. Ltd.(4) |  | China                                                   
|                                                      | 
|Spansion (Thailand) Limited(3)                        |  | Thailand                                                
|                                                      | 
|Spansion Israel Limited(3)                            |  | Israel                                                  
|                                                      | 
|Saifun (BVI) Ltd.(5)                                  |  | Israel                                                  
|                                                      | 
|Tulip Semiconductor Holdings (2005) Ltd.(5)           |  | Israel                                                  
|                                                      | 
|Tulip Semiconductor L.P.(5)                           |  | Israel                                                  
|                                                      | 
|Tulip Semiconductor Ltd.(5)                           |  | Israel                                                  



|(1) | Subsidiary of Spansion Inc.
|--- | ---------------------------

|(2) | Subsidiary of Spansion Inc. (60 percent) and Spansion Technology LLC (40 percent).
|--- | ----------------------------------------------------------------------------------

|(3) | Subsidiary of Spansion LLC.
|--- | ---------------------------

|(4) | Subsidiary of Spansion Asia Holdings (Singapore) Pte. Ltd.
|--- | ----------------------------------------------------------

|(5) | Subsidiary of Spansion Israel Limited.
|--- | --------------------------------------