##### 



Exhibit 21

Subsidiaries

|                                                       |                               |                                  |                              |                                                |                                            |                              
|------------------------------------------------------ | ----------------------------- | -------------------------------- | ---------------------------- | ---------------------------------------------- | ------------------------------------------ | -----------------------------
|All subsidiaries are wholly owned except as indicated.
|                                                      
|Alliance Gaming Corporation                           
|                                                      
|                                                       | Alliance Holding Company     
|                                                       |                               | Bally Gaming International, Inc.
|                                                       |                               |                                  | Bally Gaming, Inc.          
|                                                       |                               |                                  |                              | ACSC Acquisitions, Inc.                       
|                                                       |                               |                                  |                              |                                                | Advanced Casino Systems Corporation       
|                                                       |                               |                                  |                              | BGI Acquisition Company                       
|                                                       |                               |                                  |                              |                                                | Micro Clever Consulting                   
|                                                       |                               |                                  |                              | Bally Gaming de Puerto Rico, Inc.             
|                                                       |                               |                                  |                              | BGI Australia Pty. Limited                    
|                                                       |                               |                                  |                              | Bally Gaming Africa Pty. Limited              
|                                                       |                               |                                  |                              | Bally Gaming and Systems, S.A.                
|                                                       |                               |                                  |                              | Bally Gaming International GmbH               
|                                                       |                               |                                  |                              | CMP Acquisitions, Inc.                        
|                                                       |                               |                                  |                              |                                                | Casino Marketplace Development Corporation
|                                                       |                               |                                  |                              |                                                | Data Concepts International, Inc.         
|                                                       |                               |                                  |                              |                                                | CMS, LLC                                  
|                                                       |                               |                                  |                              |                                                | Honeyframe Software Development Limited   
|                                                       |                               |                                  |                              |                                                |                                            | Honeyframe Cashmaster Limited
|                                                      
|                                                       | APT Games, Inc.              
|                                                       |                               |                                  | Plantation Investments, Inc.
|                                                       |                               |                                  | United Coin Machine Co.     
|                                                      
|                                                       | Casino Electronics, Inc.     
|                                                      
|                                                       | Foreign Gaming Ventures, Inc.
|                                                       |                               |                                  | Louisiana Ventures, Inc.    
|                                                       |                               |                                  |                              | Southern Video Services, Inc. (49%)           
|                                                       |                               |                                  |                              | Video Distributing Services, Inc. (49%)       
|                                                       |                               |                                  |                              | Video Services, Inc. (49%)                    
|                                                       |                               |                                  | United Gaming Rainbow       
|                                                       |                               |                                  |                              | Rainbow Casino-Vicksburg Partnership, L.P. (a)
|                                                       |                               |                                  | United Native American, Inc.
|                                                       |                               |                                  |                              | Native American Investment, Inc.              



|(a) |  | There is a limited minority interest holder. For further
information see Item 1  Business  Casino Operations.
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