**EXHIBIT      21.1 **

**LIST      OF SUBSIDIARIES**

| Name                                                                                                             |   | Domicile                and dateof incorporation                         |   | Percentage                ofownership bythe Registrant |   | Principal                activities                                                                     |
|------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------|--------|--------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------|
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Mix                Creation Limited (“MC”)                                                           |   | The                British Virgin IslandsNovember                7, 1997 |   | 100%                                                   |   | Investment                holding                                                                       |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Rich                Delta Limited (“RD”)                                                             |   | The                British Virgin IslandsOctober                28, 1998 |   | 100%                                                   |   | Investment                holding                                                                       |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Hero                Treasure Limited (“HT”)                                                          |   | The                British Virgin IslandsApril                19, 2004   |   | 100%                                                   |   | Investment                holding                                                                       |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Keen                General Limited(“KG”)                                                            |   | The                British Virgin IslandsJuly                20, 1998    |   | 100%                                                   |   | Investment                holding                                                                       |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Delta                Link Limited(“DL”)                                                              |   | The                British Virgin IslandsOctober                29, 1998 |   | 100%                                                   |   | Investment                holding                                                                       |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| New                Dragon Asia Flour (Yantai) Company Limited (“NDAFLY”)                             |   | The                PRCAugust                13, 1999                     |   | 90%                (a)                                 |   | Manufacture,                marketing and distribution of flour                                         |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| New                Dragon Asia Food (Yantai) Company Limited (“NDAFY”)                               |   | The                PRCDecember                24, 1998                   |   | 90%                (b)                                 |   | Manufacture,                marketing and distribution of instant noodles                               |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| New                Dragon Asia Food (Sanhe) Company Limited (“NDAFS”)                                |   | The                PRCDecember                25, 1998                   |   | 79.64%                (b)                              |   | Manufacture,                marketing and distribution of instant noodles                               |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Penglai                New Dragon Jin Qiao Food Company Limited (“PNDJQ”)                            |   | The                PRCDecember                5, 2003                    |   | 100%                                                   |   | Manufacture,                marketing and distribution of flour                                         |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| New                Dragon Asia (Longkou) Packing Materials Company Limited                (“NDALPM”) |   | The                PRCJanuary                10, 2006                    |   | 100%                                                   |   | Manufacture                and sale of packing materials                                                |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| New                Dragon Asia (LongKou) Food Company Limited (“NDALS”)                              |   | The                PRCMarch                17, 2005                      |   | 100%                                                   |   | Manufacture,                marketing and distribution of soybean products                              |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| Shandong                Xinlongya Industry and Trade Company Limited (“SXDC”)                        |   | The                PRCSeptember                27, 2005                  |   | 100%                                                   |   | Marketing                and distribution of instant noodles, flour and soybean                products |
|                                                                                                             |   |                                                                     |   |                                                   |   |                                                                                                    |
| New                Dragon Asia Food (Chengdu) Company Limited (“NDAFC)                                     |   | The                PRCFebruary                24, 2006                   |   | 90%                                                    |   | Manufacture,                marketing and distribution of instant                noodles                |

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