| 1)   | SanDisk      Corporation, a Delaware company |
|----------------|----------------------------------------------|

| 2)   | SanDisk      Limited, a Japanese company |
|----------------|------------------------------------------|

| 3)   | SanDisk      Israel (Tefen) Ltd., an Israelicompany |
|----------------|-----------------------------------------------------|

| 4)   | SanDisk      Hong Kong Limited, a Hong Kongcompany |
|----------------|----------------------------------------------------|

| 5)   | SanDisk      (Cayman) Limited, a Cayman Islandscompany |
|----------------|--------------------------------------------------------|

| 6)   | SanDisk      Secure Content Solutions, Inc., a Delaware  corporation |
|----------------|----------------------------------------------------------------------|

| 7)   | SanDisk      Equipment Ltd., a Japanese company |
|----------------|-------------------------------------------------|

| 8)   | SanDisk      Manufacturing, a Republic of Irelandcompany |
|----------------|----------------------------------------------------------|

| 9)   | SanDisk      International Limited, a Republic of Ireland  company |
|----------------|--------------------------------------------------------------------|

| 10)   | SanDisk      India Device Design Centre, Ltd., an Indian  company |
|-----------------|-------------------------------------------------------------------|

| 11)   | SanDisk      (Ireland) Limited, a Republic of Irelandcompany |
|-----------------|--------------------------------------------------------------|

| 12)   | SanDisk      Taiwan Limited, a Taiwanese company |
|-----------------|--------------------------------------------------|

| 13)   | SanDisk      Semiconductor (Shanghai) Co. Ltd., a Peoples Republic of China      company |
|-----------------|------------------------------------------------------------------------------------------|

| 14)   | SanDisk      3D LLC, a Delaware company |
|-----------------|-----------------------------------------|

| 15)   | SanDisk      IL Ltd. (formerly msystems Ltd.), an Israeli  company |
|-----------------|--------------------------------------------------------------------|

| 16)   | M-Systems,      Inc., a New York company |
|-----------------|------------------------------------------|

| 17)   | M-Systems      Finance Inc., 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)   | SanDisk      Spain, S.L.U. (formerly 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)   | Prestadora      SD, S. de R. L. de C.V., a Mexicancompany |
|-----------------|-----------------------------------------------------------|

| 25)   | MusicGremlin,      Inc., a New York company |
|-----------------|---------------------------------------------|

| 26)   | SanDisk      Brasil Participacoes Ltda., a Braziliancompany |
|-----------------|-------------------------------------------------------------|

| 27)   | SanDisk      Scotland Ltd., a Scottish company |
|-----------------|------------------------------------------------|

| 28)   | SanDisk      B.V., a Netherlands company |
|-----------------|------------------------------------------|

| 29)   | SanDisk      GmbH, a German company |
|-----------------|-------------------------------------|

| 30)   | SanDisk      France SAS, a French company |
|-----------------|-------------------------------------------|

| 31)   | SanDisk      UK Ltd., aBritish  company |
|-----------------|---------------------------------------------------|

| 32)   | SanDisk      Sweden AB, a Swedish company |
|-----------------|-------------------------------------------|

| 33)   | SanDisk      Switzerland Sarl, a Swiss company |
|-----------------|------------------------------------------------|

| 34)   | SanDisk      Korea Ltd., a Korean company |
|-----------------|-------------------------------------------|

| 35)   | SanDisk      Trading (Shanghai) Co., Ltd., a Peoples Republic of China      company |
|-----------------|-------------------------------------------------------------------------------------|