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      
|Beijing Bing Fei Communications Technology Co., Ltd.          |  | Beijing, China      
|DSTMedia Technology Co., Ltd                                  |  | Beijing, China      
|Destiny Conferencing Corporation                              |  | Delaware, USA       
|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 (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 Solutions (Spain) SL                                  |  | Spain               
|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              
|Polycom (Switzerland) AG                                      |  | Switzerland         
|Polyspan NL Antilles N. V.                                    |  | Netherlands Antilles
|Starlight Networks Inc.                                       |  | California, USA     
|Voyant Europe, Ltd.                                           |  | United Kingdom      
|Voyant Technologies, Inc.                                     |  | Delaware, USA