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| 1)   | SanDisk      Limited, a Japanese company |
|----------------|------------------------------------------|

| 2)   | SanDisk      Israel (Tefen) Ltd., an Israelicompany |
|----------------|-----------------------------------------------------|

| 3)   | SanDisk      Hong Kong Limited, a Hong Kongcompany |
|----------------|----------------------------------------------------|

| 4)   | SanDisk      (Cayman) Limited, a Cayman Islandscompany |
|----------------|--------------------------------------------------------|

| 5)   | SanDisk      Secure Content Solutions, Inc., a Delaware  corporation |
|----------------|----------------------------------------------------------------------|

| 6)   | SanDisk      Equipment Ltd., a Japanese company |
|----------------|-------------------------------------------------|

| 7)   | SanDisk      Manufacturing, a Republic of Irelandcompany |
|----------------|----------------------------------------------------------|

| 8)   | SanDisk      International Limited, a Republic of Ireland  company |
|----------------|--------------------------------------------------------------------|

| 9)   | SanDisk      India Device Design Centre, Ltd., an Indian  company |
|----------------|-------------------------------------------------------------------|

| 10)   | SanDisk      (Ireland) Limited, a Republic of Irelandcompany |
|-----------------|--------------------------------------------------------------|

| 11)   | SanDisk      Taiwan Limited, a Taiwanese company |
|-----------------|--------------------------------------------------|

| 12)   | SanDisk      Semiconductor (Shanghai) Co. Ltd., a Peoples Republic of China      company |
|-----------------|------------------------------------------------------------------------------------------|

| 13)   | SanDisk      3D LLC, a Delaware company |
|-----------------|-----------------------------------------|

| 14)   | SanDisk      IL Ltd. (formerly msystems Ltd.), an Israeli  company |
|-----------------|--------------------------------------------------------------------|

| 15)   | M-Systems,      Inc, a New York company |
|-----------------|-----------------------------------------|

| 16)   | M-Systems      Finance Inc., a Cayman Islandscompany |
|-----------------|------------------------------------------------------|

| 17)   | M-Systems      (Cayman) Limited, a Cayman Islandscompany |
|-----------------|----------------------------------------------------------|

| 18)   | P.P.S.      von Koppen Pensioen B.V., a Netherlandscompany |
|-----------------|------------------------------------------------------------|

| 19)   | M-Systems      B.V., a Netherlands company |
|-----------------|--------------------------------------------|

| 20)   | M-Systems      Asia Ltd., a Taiwanese company |
|-----------------|-----------------------------------------------|

| 21)   | M.      Systems Flash Disk Pioneers Espana S.L.U., a Spanish    company |
|-----------------|-------------------------------------------------------------------------|

| 22)   | Microelectronica      Espanola S.A.U., a Spanish company |
|-----------------|----------------------------------------------------------|

| 23)   | SanDisk      Bermuda Limited, a Republic of Bermudacompany |
|-----------------|------------------------------------------------------------|

| 24)   | SanDisk      Bermuda Unlimited, a Republic of Bermuda company |
|-----------------|---------------------------------------------------------------|
| 25)        | SanDisk      China Ltd., a Republic of Irelandcompany         |

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