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      
|Polycom Communication Solutions (Beijing) Co., Ltd. (Fka Polycom Communications Products Maintenance Co., Ltd. ). |  | Beijing, China    
|Destiny Conferencing Corporation                                                                                  |  | Delaware, USA     
|Polycom Communications Technology (Beijing) Co., Ltd (Fka DST 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 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                                                                                             |  | 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              
|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            



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|----------------------------------------------------------------------------------------------- |  | ---------------
|Entity Name                                                                                     |  | Jurisdiction   
|Polycom WebOffice Holding, Inc.                                                                 |  | Delaware, USA  
|Polycom WebOffice Israel, Ltd.                                                                  |  | Israel         
|Polycom WebOffice, Inc.                                                                         |  | Delaware, USA  
|Polycom South Africa (Pty) Ltd (formerly Polyspan and 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