Exhibit 21.1



SUBSIDIARIES OF GATEWAY, INC.



|                                            |  |                  
|------------------------------------------- |  | -----------------
|Subsidiary Name                             |  | Jurisdiction     
|                                            | 
|Advanced Logic Research, Inc.               |  | Delaware         
|                                            | 
|Amiga Development LLC                       |  | Delaware         
|                                            | 
|Cowabunga Enterprises, Inc. dba Gateway.com |  | Delaware         
|                                            | 
|eMachines Asia, Ltd                         |  | Hong Kong        
|                                            | 
|eMachines Europe B.V.                       |  | Netherlands      
|                                            | 
|eMachines Internet Group, Inc.              |  | Delaware         
|                                            | 
|eMachines Ltd.                              |  | England and Wales
|                                            | 
|eMachines, Inc.                             |  | Delaware         
|                                            | 
|Gateway Accessory Stores, Inc.              |  | Delaware         
|                                            | 
|Gateway Asia, Inc.                          |  | Delaware         
|                                            | 
|Gateway Canada Corp.                        |  | Canada           
|                                            | 
|Gateway Companies, Inc.                     |  | Delaware         
|                                            | 
|Gateway International Computers Ltd.        |  | Ireland          
|                                            | 
|Gateway International Holdings, Inc.        |  | Delaware         
|                                            | 
|Gateway Japan, Inc.                         |  | Delaware         
|                                            | 
|Gateway KK                                  |  | Japan            
|                                            | 
|Gateway Manufacturing LLC                   |  | Delaware         
|                                            | 
|Gateway PC LLC                              |  | Delaware         
|                                            | 
|Gateway Professional LLC                    |  | Delaware         
|                                            | 
|Gateway SMB LLC                             |  | Delaware         
|                                            | 
|Gateway Sub II LLC                          |  | Delaware         
|                                            | 
|Gateway Technologies, Inc.                  |  | Delaware         
|                                            | 
|GTW de Mexico S. de R.L. de C.V.            |  | Mexico           
|                                            | 
|GW Holdings LLC                             |  | Delaware         
|                                            | 
|North Merrill Maintenance LLC               |  | South Dakota     
|                                            | 
|Spotware Technologies, Inc.                 |  | Delaware