**EXHIBIT 21**

**DRS TECHNOLOGIES, INC.SUBSIDIARIES OF THE COMPANY AS OF MARCH 31, 2007**

| SUBSIDIARY                                                | ** ** | ** **           | ** ** | **STATE OR COUNTRY   OF FORMATION** |
|-----------------------------------------------------------|------------|----------------------|------------|-----------------------------------------------|
| NAI Technologies, Inc.                               |       | New York             |
| DRS Surveillance Support  Systems, Inc.              |       | Delaware             |
| DRS Tactical Systems, Ltd.                                |       | United Kingdom       |
| DRS Systems Management  Corporation                       |       | Delaware             |
| Laurel Technologies Partnership                           |       | Delaware             |
| DRS Power & Control  Technologies, Inc.     |       | Delaware             |
| DRS Power Technology, Inc.                           |       | Delaware             |
| DRS Tactical Systems, Inc.                           |       | Florida              |
| DRS Intelligence &  Avionic Solutions, Inc. |       | Ohio                 |
| DRS Signal Recording  Technologies, Inc.             |       | Maryland             |
| DRS Sensors & Targeting  Systems, Inc.      |       | Delaware             |
| DRS Unmanned  Technologies, Inc.                     |       | Delaware             |
| DRS Data & Imaging  Systems, Inc.           |       | Delaware             |
| DRS Data & Imaging  Systems Limited              |       | United Kingdom       |
| DRS Hadland Ltd.                                          |       | United Kingdom       |
| DRS Technologies  Canada, Inc.                       |       | Delaware             |
| DRS Technologies Canada Company                           |       | Canada (Nova Scotia) |
| DRS C3 Systems, LLC                                       |       | Delaware             |
| DRS Sonar Systems, LLC                                    |       | Delaware             |
| MSSC Company                                              |       | Pennsylvania         |
| Tech-Sym Corporation                                      |       | Nevada               |
| DRS Test & Energy  Management, Inc.         |       | Delaware             |
| DRS EW & Network  Systems, Inc.             |       | Delaware             |
| DRS Signal Solutions, Inc.                           |       | Delaware             |
| DRS Training & Control  Systems, Inc.       |       | Florida              |
| Integrated Defense  Technologies, Inc                |       | Delaware             |
| T-S Holding Corporation                                   |       | Texas                |
| DRS EW & Network Systems  (Canada) Limited       |       | Canada               |
| DRS International, Inc.                              |       | Delaware             |
| DRS Systems, Inc.                                    |       | Delaware             |
| Night Vision Systems, Inc.                           |       | Delaware             |
| Canopy Technologies, LLC                                  |       | Delaware             |
| DRS Tactical Systems Global  Services, Inc.          |       | Florida              |
| DRS Homeland Security  Solutions, Inc.               |       | Delaware             |
| Walkabout Computers UK Limited                            |       | United Kingdom       |
| DRS Codem Systems, Inc.                              |       | Delaware             |
| Engineered Support  Systems, Inc.                    |       | Missouri             |
| ESSI Resources, LLC                                       |       | Kentucky             |
| Engineered Coil Company                                   |       | Missouri             |
| Engineered Electric Company.                              |       | Missouri             |
| DRS Sustainment  Systems, Inc.                       |       | Delaware             |
| Universal Power Systems, Inc.                        |       | Delaware             |
| DRS Technical Services, Inc.  .                      |       | Maryland             |
| DRS Mobile Environmental Systems  Co.                     |       | Ohio                 |
| 3083683 Nova Scotia Limited                               |       | Canada (Nova Scotia) |
| Pivotal Power, Inc.                                  |       | Canada (Nova Scotia) |
| PCA Electronic Test Ltd.                                  |       | United Kingdom       |

 

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