**SUBSIDIARIES      OF REGISTRANT**

**AS      OF MARCH 1, 2008**

| Name                                                                                                                     | Jurisdiction                      |
|--------------------------------------------------------------------------------------------------------------------------|-----------------------------------|
| **Subsidiaries                of Ness Technologies, Inc.**                                                               |                              |
| Ness                USA, Inc.                                                                                            | USA                - Pennsylvania |
| Ness                Technologies Israel Ltd.                                                                             | Israel                            |
| Gilad                Integration Computers Systems and Software (1999) Ltd.                                              | Israel                            |
| Ness                Global Services Pte. Ltd                                                                             | Singapore                         |
| Ness                Technologies B.V.                                                                                    | Netherlands                       |
| Ness                Global Services Ltd.                                                                                 | United                Kingdom     |
| Ness                Canada Inc.                                                                                          | Canada                            |
| NessPRO                Inc.                                                                                              | USA                - Delaware     |
|                                                                                                                     |                              |
| **Subsidiary                of Ness USA Inc.**                                                                           |                              |
| Ness                Technologies (India) 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                            |
| Ness                College 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                       |
| Ness                KDC s.r.o                                                                                            | Slovakia                          |
| NessPRO                B.V.                                                                                              | Netherlands                       |
| NessPRO                Spain s.a.                                                                                        | Spain                             |
| NessPRO                Italy s.a.                                                                                        | Italy                             |
| FMC                Tanácsadó és Informatikai Korlátolt Felelősségű Társaság | Hungary                           |
| Ness                Deutschland gmbh                                                                                     | Germany                           |
|                                                                                                                     |                              |
| **Subsidiary                of NessPRO Inc.**                                                                            |                              |
| NessPRO                Thailand Ltd                                                                                      | Thailand                          |
|                                                                                                                     |                              |
| **Subsidiaries                of NESS Global Services Pte. Ltd.**                                                        |                              |
| Ness                Global Services Ltd                                                                                  | Thailand                          |
| Ness                Malaysia Sdn. Bhd.                                                                                   | Malaysia                          |

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