**Exhibit 21**

 

**SUBSIDIARIESOF REGISTRANTAS OF MARCH 1, 2006**

 
| **Name**                                                            | ** ** | **Jurisdiction**         |
|---------------------------------------------------------------------|------------|--------------------------|
| **Subsidiaries  of Ness Technologies, Inc.**                   | ** ** | ** **               |
| Ness  USA, Inc.                                                |       | USA –  Pennsylvania |
| Ness  Innovative Business Services, Inc.                       |       | USA –  California   |
| Ness  Technologies Holdings Ltd                                     |       | Israel                   |
| 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 Technologies Israel Ltd.**                    | ** ** | ** **               |
| Ness BSG  Ltd.                                                      |       | Israel                   |
|                                                                |       |                     |
| **Subsidiary  of Ness Technologies Holdings Ltd.**                  | ** ** | ** **               |
| Ness AT Ltd.                                                        |       | Israel                   |
| ** **                                                          | ** ** | ** **               |
| **Subsidiaries  of AT Ltd.**                                        | ** ** | ** **               |
| Ness NTR  Ltd.                                                      |       | Israel                   |
| Ness Matach  Ltd (50% Through Ipex Integrated Computer Systems Ltd) |       | Israel                   |
| ** **                                                          | ** ** | ** **               |
| **Subsidiary  of Ness BSG Ltd.**                                    | ** ** | ** **               |
| 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              |
| ** **                                                          | ** ** | ** **               |
| **Subsidiaries  of NESS Global Services Pte**                       | ** ** | ** **               |
| Ness Global  Services Ltd                                           |       | Thailand                 |
| Ness  Malaysia Sdn. Bhd.                                            |       | Malaysia                 |
| Ness  Australia Ltd                                                 |       | Australia                |
| ** **                                                          | ** ** | ** **               |
| **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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