Exhibit 21.1



SUBSIDIARIES OF THE REGISTRANT



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



---

|                                      |  |                     
|------------------------------------- |  | --------------------
|Entity Name                           |  | Jurisdiction        
|Polycom (Switzerland) AG              |  | Switzerland         
|Polyspan NL Antilles N. V.            |  | Netherlands Antilles
|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