**Exhibit 21**

**SUBSIDIARIESOF REGISTRANTAS OF MARCH 1, 2007**
| Name                                                            | ** ** | ** **            | ** ** | **Jurisdiction** |
|-----------------------------------------------------------------|------------|-----------------------|------------|------------------|
| **Subsidiaries of Ness  Technologies, Inc.**               | ** ** | ** **            |
| Ness USA, Inc.                                             |       | USA—Pennsylvania |
| Ness Innovative Business  Services, Inc.                   |       | USA—California   |
| Ness Technologies Israel  Ltd.                                  |       | Israel                |
| Gilad Integration  Computers Systems and Software (1999) Ltd.   |       | Israel                |
| Ness Technologies  (India) Ltd.                                 |       | India                 |
| Ness Global Services  Pte. Ltd                                  |       | Singapore             |
| Ness Technologies B.V.                                          |       | Netherlands           |
| Ness Global Services  Ltd.                                      |       | United Kingdom        |
| Ness Canada Inc.                                                |       | Canada                |
| **Subsidiary  of Ness Innovative Business Services, Inc.** | ** ** | ** **            |
| Ness Innovative Business  Services Ltd.                         |       | India                 |
| **Subsidiary  of Ness Technologies Israel Ltd.**                | ** ** | ** **            |
| Ness Technologies  Holdings Ltd                                 |       | Israel                |
| **Subsidiary  of Ness Technologies Holdings Ltd.**              | ** ** | ** **            |
| Ness AT Ltd.                                                    |       | Israel                |
| **Subsidiaries  of AT Ltd.**                                    | ** ** | ** **            |
| Ness NTR Ltd.                                                   |       | Israel                |
| Ipex Integrated Computer  Systems Ltd                           |       | Israel                |
| V-Ness Ltd.                                                     |       | Israel                |
| **Subsidiaries  of NESS Technologies B.V.**                     | ** ** | ** **            |
| Ness Czech s.r.o                                                |       | Czech                 |
| Ness Benelux B.V.                                               |       | Netherlands           |
| S.C. Ness Romania s.r.l                                         |       | Romania               |
| Ness Slovensko a.s.                                             |       | Slovakia              |
| Ness S.A.                                                       |       | Switzerland           |
| NessPRO B.V.                                                    |       | Netherlands           |
| NessPRO s.a.                                                    |       | Spain                 |
| **Subsidiaries  of NESS Global Services Pte. Ltd.**             | ** ** | ** **            |
| Ness Global Services Ltd                                        |       | Thailand              |
| Ness Malaysia Sdn. Bhd.                                         |       | Malaysia              |
| **Subsidiary  of NESS Czech s.r.o**                             | ** ** | ** **            |
| Ness DM a.s.                                                    |       | Czech                 |
| **Subsidiary  of Ness Slovensko a.s.**                          | ** ** | ** **            |
| Aliatic Consulting GMBH                                         |       | Germany               |

 

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