Exhibit 21.1

SUBSIDIARIES OF THE REGISTRANT



|                                                              |  |                    
|------------------------------------------------------------- |  | -------------------
|Entity Name                                                   |  | Jurisdiction       
|1414c Inc.                                                    |  | Delaware, USA      
|A.S.P.I Digital, Inc.                                         |  | Georgia, USA       
|Accord Networks Management, Inc.                              |  | Georgia, USA       
|Accord Networks, Inc.                                         |  | Georgia, USA       
|Beijing Polycom Communications Products Maintenance Co., Ltd. |  | Beijing, China     
|Destiny Conferencing Corporation                              |  | Delaware, USA      
|DSTMedia Technology Co., Ltd                                  |  | Beijing, China     
|KIRK scantel A/S                                              |  | Denmark            
|Octave Communications, Inc.                                   |  | Delaware, USA      
|PicTel Videoconferencing Systems Corporation                  |  | Delaware, USA      
|PictureTel Audio Holdings Inc.                                |  | Massachusetts, USA 
|PictureTel FSC Ltd.                                           |  | U.S. Virgin Islands
|PictureTel LLC                                                |  | Delaware, USA      
|PictureTel Mexico SA de CV                                    |  | Mexico             
|PictureTel Scandinavia AB                                     |  | Sweden             
|PictureTel Securities Corporation                             |  | Massachusetts, USA 
|PictureTel Service Corporation                                |  | Delaware, USA      
|PictureTel Venezuela SA                                       |  | Venezuela          
|Polycom (Cayman) Inc.                                         |  | Cayman Islands     
|Polycom (Denmark) ApS (formerly KIRK telecom A/S)             |  | Denmark            
|Polycom (France), S.A.R.L.                                    |  | France             
|Polycom (Italy) S.r.l.                                        |  | Italy              
|Polycom (Japan) K.K.                                          |  | Japan              
|Polycom (Netherlands) B.V.                                    |  | Netherlands        
|Polycom (Switzerland) AG                                      |  | Switzerland        
|Polycom (United Kingdom) Ltd.                                 |  | United Kingdom     
|Polycom Asia Pacific Pte Ltd.                                 |  | Singapore          
|Polycom Australia Pty Ltd.                                    |  | Australia          
|Polycom Canada, Ltd.                                          |  | Canada             
|Polycom Chile Comercial Limitada                              |  | Chile              
|Polycom Europe Cooperatief                                    |  | Netherlands        
|Polycom Global Limited                                        |  | Thailand           
|Polycom Global, Inc.                                          |  | Cayman Islands     
|Polycom GmbH                                                  |  | Germany            
|Polycom Hong Kong Limited                                     |  | Hong Kong          
|Polycom International Corporation                             |  | Delaware, USA      
|Polycom Israel Ltd.                                           |  | Israel             
|Polycom Norway AS                                             |  | Norway             
|Polycom Nova Scotia Ltd.                                      |  | Canada             
|Polycom Nova Scotia ULC                                       |  | Canada             
|Polycom Peru SRL                                              |  | Peru               



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|                                                                           |  |                     
|-------------------------------------------------------------------------- |  | --------------------
|Entity Name                                                                |  | Jurisdiction        
|Polycom Poland Sp.z.o.o.                                                   |  | Poland              
|Poly-com S de RL de CV                                                     |  | Mexico              
|Polycom SEE (Romania) S.R.L.                                               |  | Romania             
|Polycom Solutions (Spain) SL                                               |  | Spain               
|Polycom Technology (R&D) Center Private Limited                            |  | India               
|Polycom Telecomunicacoes do Brasil Ltda.                                   |  | Brazil              
|Polycom WebOffice Holding, Inc.                                            |  | Delaware, USA       
|Polycom WebOffice Israel, Ltd.                                             |  | Israel              
|Polycom WebOffice, Inc.                                                    |  | Delaware, USA       
|Polyspan NL Antilles N. V.                                                 |  | Netherlands Antilles
|Polyspan South Africa (Pty) Ltd (formerly Opiconsivia Trading 3 (Pty) Ltd) |  | South Africa        
|SpectraLink Corporation                                                    |  | Delaware, USA       
|SpectraLink Denmark ApS                                                    |  | Denmark             
|SpectraLink International Corporation                                      |  | Delaware, USA       
|Starlight Networks Inc.                                                    |  | California, USA     
|Voyant Europe, Ltd.                                                        |  | United Kingdom      
|Voyant Technologies, Inc.                                                  |  | Delaware, USA