**Exhibit      21.1**

| Name                of Subsidiary                                             | Jurisdiction                  |
|-------------------------------------------------------------------------------|-------------------------------|
|                                                                          |                          |
| AKG                Acoustics GmbH                                             | Austria                       |
| AKG                Acoustics GmbH                                             | Germany                       |
| AKG                Acoustics Limited                                          | United                Kingdom |
| Amek                Systems and Controls Ltd.                                 | United                Kingdom |
| Amek                Technology Group Limited                                  | United                Kingdom |
| Becker                Automotive (Pty) Ltd.                                   | South                Africa   |
| Becker                Service und Verwaltungs GmbH                            | Germany                       |
| BSS                Audio                                                      | United                Kingdom |
| C – Audio                                                     | United                Kingdom |
| Crown                Audio, Inc.                                              | Delaware                      |
| Digital                Audio Research Limited                                 | United                Kingdom |
| Fosgate,                Inc.                                                  | Delaware                      |
| Harman                Audio de Mexico S.A. de CV                              | Mexico                        |
| Harman                Becker Automotive Electronic Systems Suzhou Co. Ltd.    | China                         |
| Harman                Becker Automotive Systems GmbH                          | Germany                       |
| Harman                Becker Automotive Systems Holding GmbH                  | Germany                       |
| Harman                Becker Automotive Systems, Inc.                         | Delaware                      |
| Harman                Becker Automotive Systems Italy S.r.l.                  | Italy                         |
| Harman                Becker Automotive Systems Japan KK                      | Japan                         |
| Harman                Becker Automotive Systems Korea, Inc.                   | Korea                         |
| Harman                Becker Automotive Systems Manufacturing Kft             | Hungary                       |
| Harman                Becker Automotive Systems (Michigan), Inc.              | Delaware                      |
| Harman                Becker Automotive Systems S.A. de C.V.                  | Mexico                        |
| Harman                Becker Automotive Systems (Wisconsin), Inc.             | Delaware                      |
| Harman                Becker Media Drive Technology GmbH                      | Germany                       |
| Harman                Becker Optical Components Technology Shenzhen Co. Ltd.  | China                         |
| Harman                Belgium NV                                              | Belgium                       |
| Harman                Consumer Finland OY                                     | Finland                       |
| Harman                Consumer Scandinavia A/S                                | Denmark                       |
| Harman                International snc                                       | France                        |
| Harman                Consumer Nederland, B.V.                                | Netherlands                   |
| Harman                Consumer UK                                             | United                Kingdom |
| Harman                de Mexico S.A. de C.V.                                  | Mexico                        |
| Harman                Deutschland GmbH                                        | Germany                       |
| Harman                Europe EEIG                                             | United                Kingdom |
| Harman                Financial Group LLC                                     | Delaware                      |
| Harman                France snc                                              | France                        |
| Harman                Holding GmbH & Co. KG                               | Germany                       |
| Harman                International Industries Limited                        | United                Kingdom |
| Harman                International Japan Co. Ltd.                            | Japan                         |
| Harman                International Singapore Pte. Ltd.                       | Singapore                     |
| Harman                JBL (Suzhou) Ltd.                                       | China                         |
| Harman                – Kardon, Incorporated                            | Delaware                      |
| Harman                Management GmbH                                         | Germany                       |
| Harman                Motive                                                  | United                Kingdom |
| Harman                Music Group, Incorporated                               | Delaware                      |
| Harman                Navis, Inc.                                             | Korea                         |
| Harman                Pro North America, Inc.                                 | Delaware                      |
| Harman                Pro UK                                                  | United                Kingdom |
| Harman                Software Technology International Beteiligungs GmbH     | Germany                       |
| Harman                Software Technology Management GmbH                     | Germany                       |
| Harman                UK Limited                                              | United                Kingdom |
| HBAS                International GmbH                                        | Germany                       |
| HBAS                Manufacturing, Inc.                                       | Delaware                      |
| Infinity                Systems, Inc.                                         | California                    |
| innovative                Systems GmbH Navigation-Multimedia                  | Germany                       |
| ISAS                Gesellschaft für innovative Anwendungs-Software GmbH | Germany                       |
| ISGPAS                General Purpose Applications Systems GmbH               | Germany                       |
| JBL                Incorporated                                               | Delaware                      |
| Lexicon,                Incorporated                                          | Massachusetts                 |
| Madrigal                Audio Laboratories, Inc.                              | Delaware                      |
| MARGI                Systems, Inc.                                            | California                    |
| QNX                Software Systems Co. Canada                                | Canada                        |
| QNX                Software Systems GmbH                                      | Germany                       |
| QNX                Software Systems GmbH & Co. KG                         | Germany                       |
| QNX                Software Systems K.K.                                      | Japan                         |
| QNX                Software Systems, Inc.                                     | California                    |
| QNX                Software Systems International Corporation                 | Canada                        |
| QNX                Software Systems (Vancouver), Inc.                         | Canada                        |
| Son-Audax                Loudspeakers Limited                                 | United                Kingdom |
| Soundcraft                Electronics                                         | United                Kingdom |
| Studer                Canada Limited                                          | Canada                        |
| Studer                Deutschland GmbH                                        | Germany                       |
| Studer                Digitec snc                                             | France                        |
| Studer                Japan Ltd.                                              | Japan                         |
| Studer                Professional Audio AG                                   | Switzerland                   |
| Studer                UK                                                      | United                Kingdom |
| Temic                SDS GmbH                                                 | Germany                       |
| Total                Audio Concepts Ltd.                                      | United                Kingdom |

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