##### 





Subsidiaries of the Registrant


|                                                          |  |  |                             | 
|--------------------------------------------------------- |  |  | --------------------------- | 
|                                                          |  |  | Organized under the laws of | 
|                                                          |  |  |                             | 
|1328556 Ontario Inc.                                      |  |  | Ontario, Canada             | 
|AC Technologies, Inc.                                     |  |  | State of Delaware           | 
|Alteon WebSystems AB                                      |  |  | Sweden                      | 
|Alteon WebSystems International Limited                   |  |  | Bermuda                     | 
|Alteon WebSystems International, Inc.                     |  |  | State of Delaware           | 
|Architel Systems (U.S.) Corporation                       |  |  | State of Delaware           | 
|Architel Systems (UK) Limited                             |  |  | United Kingdom              | 
|Brightspeed SAS                                           |  |  | France                      | 
|Capital Telecommunications Funding Corporation            |  |  | Canada                      | 
|CTFC Canada Inc.                                          |  |  | Canada                      | 
|Guandong-Nortel Telecommunications Equipment Company Ltd. |  |  | Peoples Republic of China  | 
|LG-Nortel Co. Ltd.                                        |  |  | Korea                       | 
|Matra Communication Cellular Terminals GmbH               |  |  | Germany                     | 
|Nortel Communications Holdings (1997) Limited             |  |  | Israel                      | 
|Nortel Comunicaciones de Colombia S.A.                    |  |  | Colombia                    | 
|Nortel de Mexico S. de R.L. de C.V.                       |  |  | Mexico                      | 
|Nortel Federal Solutions Inc.                             |  |  | State of Delaware           | 
|Nortel Finance France SAS                                 |  |  | France                      | 
|Nortel Government Solutions Holding Corporation           |  |  | State of Delaware           | 
|Nortel Government Solutions Incorporated                  |  |  | State of Delaware           | 
|Nortel LearnIT                                            |  |  | State of Virginia           | 
|Nortel Limited                                            |  |  | United Kingdom              | 
|Nortel Networks (Asia) Limited                            |  |  | Hong Kong                   | 
|Nortel Networks (Austria) GmbH                            |  |  | Austria                     | 
|Nortel Networks (Bulgaria) EOOD                           |  |  | Bulgaria                    | 
|Nortel Networks (CALA) Inc.                               |  |  | State of Florida            | 
|Nortel Networks (China) Limited                           |  |  | Peoples Republic of China  | 
|Nortel Networks (India) Private Limited                   |  |  | New Delhi, India            | 
|Nortel Networks (Luxembourg) S.A.                         |  |  | Luxembourg                  | 
|Nortel Networks (Shannon) Limited                         |  |  | Ireland                     | 
|Nortel Networks (Thailand) Ltd.                           |  |  | Thailand                    | 
|Nortel Networks AB                                        |  |  | Sweden                      | 
|Nortel Networks AG                                        |  |  | Switzerland                 | 
|Nortel Networks AS                                        |  |  | Norway                      | 
|Nortel Networks Australia Pty. Limited                    |  |  | Australia                   | 
|Nortel Networks BV                                        |  |  | The Netherlands             | 
|Nortel Networks Cable Solutions Inc.                      |  |  | State of Delaware           | 
|Nortel Networks Capital Corporation                       |  |  | State of Delaware           | 
|Nortel Networks Chile S.A.                                |  |  | Chile                       | 
|Nortel Networks Communications (Israel) Limited           |  |  | Israel                      | 
|Nortel Networks de Argentina S.A.                         |  |  | Argentina                   | 
|Nortel Networks de Bolivia                                |  |  | Republic of Bolivia         | 
|Nortel Networks de Colombia S.A.                          |  |  | Colombia                    | 
|Nortel Networks de Guatemala Ltda.                        |  |  | Guatemala                   | 
|Nortel Networks de Mexico S.A. de C.V.                    |  |  | Mexico                      | 
|Nortel Networks de Panama S.A.                            |  |  | Republic of Panama          | 
|Nortel Networks de Venezuela Compania Anonima             |  |  | Venezuela                   | 
|Nortel Networks del Ecuador S.A.                          |  |  | Republic of Ecuador         | 
|Nortel Networks del Paraguay S.A.                         |  |  | Paraguay                    | 
|Nortel Networks del Uruguay S.A.                          |  |  | Uruguay                     | 
|Nortel Networks Electronics Corporation                   |  |  | Canada                      | 
|Nortel Networks Employee Benefit Trustee Company Limited  |  |  | United Kingdom              | 
|Nortel Networks Engineering Service Kft.                  |  |  | Hungary                     | 
|Nortel Networks Europe Sales Limited                      |  |  | Ireland                     | 



---



##### 



|                                                                          |  |  |                             | 
|------------------------------------------------------------------------- |  |  | --------------------------- | 
|                                                                          |  |  | Organized under the laws of | 
|                                                                          |  |  |                             | 
|Nortel Networks Finance LLC                                               |  |  | State of Delaware           | 
|Nortel Networks France SAS                                                |  |  | France                      | 
|Nortel Networks Germany Verwaltungs-GmbH                                  |  |  | Germany                     | 
|Nortel Networks Global Corporation                                        |  |  | Canada                      | 
|Nortel Networks GmbH                                                      |  |  | Germany                     | 
|Nortel Networks Germany GmbH & Co. KG                                     |  |  | Germany                     | 
|Nortel Networks Hispania, S.A.                                            |  |  | Spain                       | 
|Nortel Networks HPOCS (Denmark) Holding Aps                               |  |  | Denmark (Copenhagen)        | 
|Nortel Networks HPOCS Inc.                                                |  |  | State of Delaware           | 
|Nortel Networks Inc.                                                      |  |  | State of Delaware           | 
|Nortel Networks India International Inc.                                  |  |  | State of Delaware           | 
|Nortel Networks International Corporation                                 |  |  | Canada                      | 
|Nortel Networks International Finance & Holding
    B.V.                  |  |  | The Netherlands             | 
|Nortel Networks International Inc.                                        |  |  | State of Delaware           | 
|Nortel Networks Israel (Sales and Marketing) Limited                      |  |  | Israel                      | 
|Nortel Networks Japan                                                     |  |  | Japan                       | 
|Nortel Networks Korea Limited                                             |  |  | Korea                       | 
|Nortel Networks Malaysia Sdn. Bhd                                         |  |  | Malaysia                    | 
|Nortel Networks Mauritius Ltd.                                            |  |  | Mauritius                   | 
|Nortel Networks N.V.                                                      |  |  | Belgium                     | 
|Nortel Networks Netas Telekomunikasyon A.S.                               |  |  | Turkey                      | 
|Nortel Networks New Zealand Limited                                       |  |  | New Zealand                 | 
|Nortel Networks O.O.O.                                                    |  |  | Russia                      | 
|Nortel Networks Optical Components Inc.                                   |  |  | State of Delaware           | 
|Nortel Networks Optical Components Ireland Limited                        |  |  | Ireland                     | 
|Nortel Networks Optical Components Limited                                |  |  | United Kingdom              | 
|Nortel Networks Oy                                                        |  |  | Finland                     | 
|Nortel Networks Peru S.A.C.                                               |  |  | Peru                        | 
|Nortel Networks Polska Sp. z o.o.                                         |  |  | Poland                      | 
|Nortel Networks Portugal, S.A.                                            |  |  | Portugal                    | 
|Nortel Networks Romania Srl                                               |  |  | Romania                     | 
|Nortel Networks S.A.                                                      |  |  | France                      | 
|Nortel Networks S.p.A.                                                    |  |  | Italy                       | 
|Nortel Networks S.R.O.                                                    |  |  | Czech Republic              | 
|Nortel Networks Singapore Pte Ltd.                                        |  |  | Singapore                   | 
|Nortel Networks Slovensko, s.r.o.                                         |  |  | Slovak Republic             | 
|Nortel Networks South Africa (Proprietary) Limited                        |  |  | South Africa                | 
|Nortel Networks Southeast Asia Pte Ltd.                                   |  |  | Singapore                   | 
|Nortel Networks Technology (Thailand) Ltd.                                |  |  | Thailand                    | 
|Nortel Networks Technology Corporation                                    |  |  | Province of Nova Scotia     | 
|Nortel Networks Technology Ltd.                                           |  |  | Cayman Islands              | 
|Nortel Networks Telecommunications Equipment (Shanghai) Co.,
    Ltd.     |  |  | Peoples Republic of China  | 
|Nortel Networks Telecomunicacoes do Brasil Comercio e Servicos
    Ltda.  |  |  | Brazil                      | 
|Nortel Networks Telecomunicacoes do Brasil Industria e Comercio
    Ltda. |  |  | State of Sao Paolo, Brazil  | 
|Nortel Networks Telecomunicacoes Industria e Comercio Ltda.               |  |  | Brazil                      | 
|Nortel Networks Telecomunicacoes Servicos e Participacoes
    Ltda.       |  |  | Brazil                      | 
|Nortel Networks U.S. Finance Inc.                                         |  |  | State of Delaware           | 
|Nortel Networks UK Limited                                                |  |  | United Kingdom              | 
|Nortel Telecommunications S.A.                                            |  |  | Colombia                    | 
|Nortel Ukraine Ltd.                                                       |  |  | Ukraine                     | 
|Nortel Ventures LLC                                                       |  |  | State of Delaware           | 
|Northern Telecom France S.A.                                              |  |  | France                      | 
|Northern Telecom Canada Limited                                           |  |  | Canada                      | 
|Northern Telecom International Inc.                                       |  |  | State of Delaware           | 
|PT Nortel Networks Indonesia                                              |  |  | Indonesia                   | 
|Qtera Corporation                                                         |  |  | State of Delaware           | 
|Regional Telecommunications Funding Corporation                           |  |  | Canada                      | 
|Shenyang Nortel Telecommunications Co. Ltd.                               |  |  | Peoples Republic of China  | 
|TSFC Canada Inc.                                                          |  |  | Canada                      |