**Exhibit 21**

| **Subsidiaries**                                                                     | ** ** | ** **     | ** ** | **State or Country  of Incorporation** |
|--------------------------------------------------------------------------------------|------------|----------------|------------|----------------------------------------|
| All subsidiaries are wholly owned except as  indicated.                              |       |           |
| Alliance Gaming  Corporation                                                         |       | Nevada         |
| Alliance Holding Company                                                             |       | Nevada         |
| Bally Gaming  International, Inc.                                               |       | Delaware       |
| Bally Gaming, Inc.                                                              |       | Nevada         |
| ACSC Acquisitions, Inc.                                                         |       |           |
| Advanced Casino Systems  Corporation                                                 |       | Delaware       |
| BGI Acquisition Company                                                              |       | France         |
| Micro Clever Consulting                                                              |       | France         |
| BGI Australia Pty.  Limited                                                          |       | Australia      |
| Bally Gaming Africa  (Proprietary) Ltd.                                              |       | South Africa   |
| Bally Gaming de Puerto  Rico, Inc.                                              |       | Puerto Rico    |
| Bally Gaming and  Systems, S.A.                                                      |       | Uruguay        |
| Bally Gaming and Systems  UK Limited                                                 |       | United Kingdom |
| Crown Gaming Limited                                                                 |       | United Kingdom |
| Honeyframe Cashmaster  Limited                                                       |       | United Kingdom |
| Bally Gaming Hong Kong  Limited                                                      |       | Hong Kong      |
| Bally Gaming  International GmbH                                                     |       | Germany        |
| Bally Gaming Macau  Limited                                                          |       | Macau          |
| CMP Acquisitions, Inc.                                                          |       | Nevada         |
| Casino Marketplace  Development Corporation                                          |       | Nevada         |
| Data Concepts  International, Inc.                                              |       | Nevada         |
| CMS, LLC                                                                             |       | Mississippi    |
| Sierra Design Group                                                                  |       | Nevada         |
| Arcade Planet, Inc.                                                             |       | California     |
| APT Games, Inc.                                                                 |       | Nevada         |
| Casino Electronics, Inc.                                                        |       | Nevada         |
| Foreign Gaming Ventures, Inc.                                                   |       | Nevada         |
| Louisiana Ventures, Inc.                                                        |       | Nevada         |
| United Gaming Rainbow                                                                |       | Nevada         |
| Rainbow Casino—Vicksburg Partnership, L.P. (a  Mississippi limited partnership) |       |           |
| United Native American, Inc.                                                    |       | Nevada         |
| Native American Investment, Inc.                                                |       | Delaware       |

 

There is a limited minority interest holder. Forfurther information see Item 1—”Business—Casino Operations.”

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