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EXHIBIT 21

SUBSIDIARIES OF INTER-TEL, INCORPORATED

Listed below are all the subsidiaries of Inter-Tel, Incorporated, as well
as the jurisdiction under the laws of which each was organized, and the
percentage of the outstanding voting stock of each owned by Inter-Tel,
Incorporated.

|                                                                   |  |             |     |                 |  |                |  | 
|------------------------------------------------------------------ |  | ----------- | --- | --------------- |  | -------------- |  | 
|                                                                   |  | Percentage  |     | State or       
|                                                                   |  | of Voting   |     | Jurisdiction   
|Name                                                               |  | Stock Owned |     | of Organization
|                                                                   |  |             |     |                
|Inter-Tel Integrated Systems, Inc.                                 |  |             | 100 | %               |  | Arizona       
|Inter-Tel Technologies, Inc.                                       |  |             | 100 | %               |  | Arizona       
|Inter-Tel Leasing, Inc.                                            |  |             | 100 | %               |  | Arizona       
|Inter-Tel Software and Services, Inc.                              |  |             | 100 | %               |  | Arizona       
|Inter-Tel Midwest, Inc.                                            |  |             | 100 | %               |  | Delaware      
|Inter-Tel Incorporated-New Jersey                                  |  |             | 100 | %               |  | Delaware      
|Inter-Tel NetSolutions, Inc.                                       |  |             | 100 | %               |  | Texas         
|Inter-Tel DataCom, Inc.                                            |  |             | 100 | %               |  | California    
|Southwest Telephone Systems, Inc.                                  |  |             | 100 | %               |  | New Mexico    
|American Telcom Corp. of Georgia, Inc.                             |  |             | 100 | %               |  | Georgia       
|Access West, Inc.                                                  |  |             | 100 | %               |  | Delaware      
|Inter-Tel Integrated Systems (UK), Ltd.                            |  |             | 100 | %               |  | United Kingdom
|Swan Solutions Limited                                             |  |             | 100 | %               |  | United Kingdom
|Inter-Tel Japan, Inc.                                              |  |             | 100 | %               |  | Japan         
|Tri-Com Communications, Inc.                                       |  |             | 100 | %               |  | North Carolina
|Florida Telephone Systems, Inc.                                    |  |             | 100 | %               |  | Florida       
|NTL Corporation dba ComNet of Ohio                                 |  |             | 100 | %               |  | Ohio          
|Integrated Telecom Services Corporation                            |  |             | 100 | %               |  | Kentucky      
|Telephone Corporation of America, Inc. (Telcoa)                    |  |             | 100 | %               |  | Maryland      
|TDI Services Corporation, Technology Dynamics for the 21st Century |  |             | 100 | %               |  | Virginia      
|Inter-Tel Business Information Systems, Inc.                       |  |             | 100 | %               |  | Arizona