**Exhibit      (21)**

**SUBSIDIARIES        OF ALLTEL CORPORATION **

| **Name                  of Subsidiary**                                         | **State                  of Organization** |
|---------------------------------------------------------------------------------|--------------------------------------------|
| Accucomm                  Networks, Inc.                                        | Georgia                                    |
| Accucomm                  Telecommunications, Inc.                              | Georgia                                    |
| Allied                  Information Services of the Philippines, Inc.           | Philippines                                |
| Alltel                  Alabama, Inc.                                           | Alabama                                    |
| Alltel                  Arkansas, Inc.                                          | Arkansas                                   |
| Alltel                  Carolina, Inc.                                          | North                  Carolina            |
| Alltel                  Communications Holdings of the Midwest, Inc.            | Nebraska                                   |
| Alltel                  Communications, Inc.                                    | Delaware                                   |
| Alltel                  Communications Investments, Inc.                        | Delaware                                   |
| Alltel                  Communications of Michigan RSA #4, Inc.                 | Louisiana                                  |
| Alltel                  Communications of Michigan RSAs, Inc.                   | Louisiana                                  |
| Alltel                  Communications of Mississippi RSA #2, Inc.              | Mississippi                                |
| Alltel                  Communications of Mississippi RSA #6, Inc.              | Mississippi                                |
| Alltel                  Communications of Mississippi RSA #7, Inc.              | Mississippi                                |
| Alltel                  Communications of Nebraska, Inc.                        | Nebraska                                   |
| Alltel                  Communications of New Mexico, Inc.                      | Delaware                                   |
| Alltel                  Communications of North Arkansas, Inc.                  | Louisiana                                  |
| Alltel                  Communications of Ohio No. 2, Inc.                      | Delaware                                   |
| Alltel                  Communications of Ohio No. 3, Inc.                      | Delaware                                   |
| Alltel                  Communications of Pennsylvania No. 1, Inc.              | Delaware                                   |
| Alltel                  Communications of Petersburg, Inc.                      | Virginia                                   |
| Alltel                  Communications of Pine Bluff, LLC                       | Arkansas                                   |
| Alltel                  Communications of Saginaw, Inc.                         | Louisiana                                  |
| Alltel                  Communications of South Arkansas, Inc.                  | Louisiana                                  |
| Alltel                  Communications of Southern Michigan, Inc.               | Delaware                                   |
| Alltel                  Communications of Texarkana, Inc.                       | Louisiana                                  |
| Alltel                  Communications of the Midwest, Inc.                     | Nebraska                                   |
| Alltel                  Communications of Virginia, Inc.                        | Virginia                                   |
| Alltel                  Communications of Virginia No. 1, Inc.                  | Virginia                                   |
| Alltel                  Communications Products, Inc.                           | Ohio                                       |
| Alltel                  Communications Products International, Inc.             | Ohio                                       |
| Alltel                  Communications Southwest Holdings, Inc.                 | Delaware                                   |
| Alltel                  Communications Wireless, Inc.                           | Louisiana                                  |
| Alltel                  Communications Wireless of Louisiana, Inc.              | Louisiana                                  |
| Alltel                  Corporate Services, Inc.                                | Delaware                                   |
| Alltel                  Distribution, Inc.                                      | Delaware                                   |
| Alltel                  Florida, Inc.                                           | Florida                                    |
| Alltel                  Georgia Communications Corp.                            | Georgia                                    |
| Alltel                  Georgia, Inc.                                           | Georgia                                    |
| Alltel                  Holding Corp.                                           | Delaware                                   |
| Alltel                  Holding Corporate Services, Inc.                        | Delaware                                   |
| Alltel                  Information (India) Private Limited                     | India                                      |
| Alltel                  Information (Mauritius) Inc.                            | Mauritius                                  |
| Alltel                  International Holdings, Inc.                            | Delaware                                   |
| Alltel                  Investments, Inc.                                       | Nevada                                     |
| Alltel                  Kentucky, Inc.                                          | Kentucky                                   |
| Alltel                  Management Corporation                                  | Delaware                                   |
| Alltel                  Mauritius Holdings, Inc.                                | Mauritius                                  |
| Alltel                  Mississippi, Inc.                                       | Mississippi                                |
| Alltel                  Missouri, Inc.                                          | Missouri                                   |
| Alltel                  Mobile of Louisiana, LLC                                | Louisiana                                  |
| Alltel                  Nebraska, Inc.                                          | Delaware                                   |
| Alltel                  Network Services of the Midwest, Inc.                   | Nebraska                                   |
| Alltel                  New York, Inc.                                          | New                  York                  |
| Alltel                  Newco LLC                                               | Delaware                                   |
| Alltel                  NewCo No. 3, Inc.                                       | Delaware                                   |
| Alltel                  Ohio, Inc.                                              | Ohio                                       |
| Alltel                  Oklahoma, Inc.                                          | Arkansas                                   |
| Alltel                  Pennsylvania, Inc.                                      | Pennsylvania                               |
| Alltel                  Properties, LLC                                         | Arkansas                                   |
| Alltel                  Publishing Corporation                                  | Ohio                                       |
| Alltel                  Publishing Listing Management Corporation               | Pennsylvania                               |
| Alltel                  Remote Access, Inc.                                     | Louisiana                                  |
| Alltel                  South Carolina, Inc.                                    | South                  Carolina            |
| Alltel                  Systems of the Midwest, Inc.                            | Nebraska                                   |
| Alltel                  Telelink, Inc.                                          | Louisiana                                  |
| Alltel                  Wireless Holdings of Nebraska, Inc.                     | Nebraska                                   |
| Alltel                  Wireless Holdings, L.L.C.                               | Delaware                                   |
| Alltel                  Wireless of Alabama, Inc.                               | Delaware                                   |
| Alltel                  Wireless of Alexandria, LLC                             | Louisiana                                  |
| Alltel                  Wireless of LaCrosse, LLC                               | Delaware                                   |
| Alltel                  Wireless of Michigan RSA #1 and RSA #2, Inc.            | Michigan                                   |
| Alltel                  Wireless of Mississippi RSA #5, LLC                     | Louisiana                                  |
| Alltel                  Wireless of North Louisiana, LLC                        | Louisiana                                  |
| Alltel                  Wireless of Shreveport, LLC                             | Louisiana                                  |
| Alltel                  Wireless of Texarkana, LLC                              | Louisiana                                  |
| Alltel                  Wireless of Wisconsin Appleton-Oshkosh- Neenah MSA, LLC | Delaware                                   |
| Alltel                  Wireless of Wisconsin RSA #1, LLC                       | Delaware                                   |
| Alltel                  Wireless of Wisconsin RSA #2, LLC                       | Delaware                                   |
| Alltel                  Wireless of Wisconsin RSA #3, LLC                       | Delaware                                   |
| Alltel                  Wireless of Wisconsin RSA #6, LLC                       | Delaware                                   |
| Alltel                  Wireless of Wisconsin RSA #8, LLC                       | Delaware                                   |
| Alltel                  Wireless of Wisconsin RSA #10, LLC                      | Delaware                                   |
| Arkansas                  11 RSA Newco, LLC                                     | Delaware                                   |
| Athens                  Cellular, Inc.                                          | Delaware                                   |
| Caribbean                  Island Enterprises, LLC                              | Delaware                                   |
| CCIH,                  L.L.C.                                                   | Delaware                                   |
| Cellular                  One, L.L.C.                                           | Delaware                                   |
| Celutel,                  Inc.                                                  | Delaware                                   |
| Celutel                  of Biloxi, Inc.                                        | Delaware                                   |
| Central                  Florida Cellular Telephone Company, Inc.               | Florida                                    |
| Communications                  Cellulaire d’Haiti, S.A.                  | Haiti                                      |
| Control                  Communications Industries, Inc.                        | Delaware                                   |
| Cora                  de Comstar S.A.                                           | Ivory                  Coast               |
| CP                  National Corporation                                        | California                                 |
| Dynalex,                  Inc.                                                  | California                                 |
| Eau                  Claire Cellular, Inc.                                      | Colorado                                   |
| EHG                  Einkaufs-und Handels GmbH                                  | Austria                                    |
| Empressa                  de Telecomunicaciones NuevaTel S.A.                   | Bolivia                                    |
| Full                  Circle Insurance Limited                                  | Bermuda                                    |
| Georgia                  Alltel Telecom, Inc.                                   | Michigan                                   |
| Georgia                  Telephone Corporation                                  | Georgia                                    |
| ID                  Holding, LLC                                                | Delaware                                   |
| Jackson                  Cellular Telephone Co., Inc.                           | Delaware                                   |
| Kentucky                  Alltel, Inc.                                          | Delaware                                   |
| KIN                  Network, Inc.                                              | Kansas                                     |
| Minford                  Cellular Telephone Company                             | Delaware                                   |
| MVI                  Corp.                                                      | Oregon                                     |
| New                  York NewCo Subsidiary, Inc.                                | Delaware                                   |
| North-West                  Cellular of Eau Claire, Inc.                        | Wisconsin                                  |
| Ocean                  Technology, Inc.                                         | California                                 |
| Ocean                  Technology International, Inc.                           | California                                 |
| Oklahoma                  Alltel, Inc.                                          | Oklahoma                                   |
| Pacific                  Telecom Cellular, Inc.                                 | Wisconsin                                  |
| Pacific                  Telecom Cellular of Washington, Inc.                   | Washington                                 |
| Pascagoula                  Cellular Services, Inc.                             | Mississippi                                |
| Radiofone,                  Inc.                                                | Louisiana                                  |
| RCTC                  Wholesale Corporation                                     | Virginia                                   |
| Rochester                  NewCo Subsidiary, Inc.                               | Delaware                                   |
| Saginaw                  Bay Cellular Company                                   | Michigan                                   |
| SakSat,                  LLC                                                    | Delaware                                   |
| SakSat-Georgia,                  Ltd. (an LLC)                                  | Republic                  of Georgia       |
| Standard                  Telephone Company                                     | Georgia                                    |
| Sugar                  Land Telephone Company                                   | Texas                                      |
| Syracuse                  NewCo Subsidiary, Inc.                                | Delaware                                   |
| tele.ring                  Telekom Service GMbH (an LLC)                        | Austria                                    |
| Telecor                  Cellular, Inc.                                         | Louisiana                                  |
| Teleview,                  Inc.                                                 | Georgia                                    |
| Texas                  Alltel, Inc.                                             | Texas                                      |
| TRA                  3G GMbH (an LLC)                                           | Austria                                    |
| TriNet,                  Inc.                                                   | Georgia                                    |
| UC/PTC                  of Wisconsin, LLC                                       | Wisconsin                                  |
| Universal                  Cellular, Inc.                                       | Wisconsin                                  |
| Western                  CLEC Corporation                                       | Delaware                                   |
| Western                  COG Corporation                                        | Delaware                                   |
| Western                  Reserve Telephone Company, The                         | Ohio                                       |
| Western                  Wireless International Austria Corporation             | Delaware                                   |
| Western                  Wireless International Bolivia Corporation             | Delaware                                   |
| Western                  Wireless International Bolivia II Corporation          | Delaware                                   |
| Western                  Wireless International Bolivia III Corporation         | Delaware                                   |
| Western                  Wireless International Corporation                     | Delaware                                   |
| Western                  Wireless International II Corporation                  | Delaware                                   |
| Western                  Wireless International d.o.o. (an LLC)                 | Slovenia                                   |
| Western                  Wireless International Enterprises, Inc.               | Delaware                                   |
| Western                  Wireless International Haiti Corporation               | Delaware                                   |
| Western                  Wireless International Holding Corporation             | Delaware                                   |
| Western                  Wireless International Ivory Coast Corporation         | Delaware                                   |
| Western                  Wireless International Ivory Coast II Corporation      | Delaware                                   |
| Western                  Wireless International Kosovo Corporation              | Delaware                                   |
| Western                  Wireless International SakSat Corporation              | Delaware                                   |
| Western                  Wireless International Slovenia Corporation            | Delaware                                   |
| Western                  Wireless International Slovenia II Corporation         | Delaware                                   |
| Western                  Wireless LLC                                           | Washington                                 |
| WWC                  CLEC Holding Corporation                                   | Delaware                                   |
| WWC                  Holding Co., Inc.                                          | Delaware                                   |
| WWC                  License Holding LLC                                        | Delaware                                   |
| WWC                  License LLC                                                | Delaware                                   |
| WWC                  Systems Purchasing Corporation                             | Delaware                                   |
| WWC                  Texas RSA Holding Corporation                              | Delaware                                   |

**SUBSIDIARIES        OF ALLTEL CORPORATION - Partnerships**

|  **Name                  of Partnership**                                                             | **State                  of Organization** |
|------------------------------------------------------------------------------------------------------------|--------------------------------------------|
| ALLTEL                  Cellular Associates of Arkansas Limited Partnership                                | Arkansas                                   |
| ALLTEL                  Central Arkansas Cellular Limited Partnership                                      | Arkansas                                   |
| ALLTEL                  Communications of Arkansas RSA #12 Cellular Limited                  Partnership   | Delaware                                   |
| ALLTEL                  Communications of LaCrosse Limited Partnership                                     | Wisconsin                                  |
| ALLTEL                  Communications of Michigan RSA #6 Cellular Limited                  Partnership    | Delaware                                   |
| ALLTEL                  Communications of North Arkansas Cellular Limited                  Partnership     | Delaware                                   |
| ALLTEL                  Communications of North Carolina Limited Partnership                               | North                  Carolina            |
| ALLTEL                  Communications of North Louisiana Cellular Limited                  Partnership    | Delaware                                   |
| ALLTEL                  Communications of Saginaw MSA Limited Partnership                                  | Delaware                                   |
| ALLTEL                  Communications of Southern Michigan Cellular Limited                  Partnership  | Delaware                                   |
| ALLTEL                  Communications of Southwest Arkansas Cellular Limited                  Partnership | Delaware                                   |
| ALLTEL                  Communications of Texas Limited Partnership                                        | Texas                                      |
| ALLTEL                  Communications of the Southwest Limited Partnership                                | Nevada                                     |
| ALLTEL                  Kansas Limited Partnership                                                         | Delaware                                   |
| ALLTEL                  Northern Arkansas RSA Limited Partnership                                          | Arkansas                                   |
| ALLTEL                  Ohio Limited Partnership                                                           | Delaware                                   |
| Appleton-Oshkosh-Neenah                  MSA Limited Partnership                                           | Wisconsin                                  |
| Arkansas                  RSA #2 (Searcy County) Cellular Limited Partnership                              | Arkansas                                   |
| Cellular                  Mobile Systems of Michigan RSA No. 7 Limited Partnership                         | Delaware                                   |
| Cellular                  One Group                                                                        | Delaware                                   |
| Cellular                  Plus L.P.                                                                        | Illinois                                   |
| Charleston-North                  Charleston MSA Limited Partnership                                       | Delaware                                   |
| Chicago                  SMSA Limited Partnership                                                          | Illinois                                   |
| Eastern                  Sub-RSA Limited Partnership                                                       | Washington                                 |
| Eau                  Claire Cellular Telephone Limited Partnership                                         | Wisconsin                                  |
| Fayetteville                  MSA Limited Partnership                                                      | Arkansas                                   |
| Georgia                  R.S.A. #8 Partnership                                                             | Georgia                                    |
| Georgia                  R.S.A. #12 Partnership                                                            | Georgia                                    |
| GTE                  Mobilnet of South Texas Limited Partnership                                           | Delaware                                   |
| GTE                  Mobilnet of Texas RSA #17 Limited Partnership                                         | Delaware                                   |
| Illinois                  Valley Cellular RSA 2-II Partnership                                             | Illinois                                   |
| Iowa                  RSA #1 Limited Partnership                                                           | Iowa                                       |
| Iowa                  RSA #8 - Monona Limited Partnership                                                  | Colorado                                   |
| Las                  Cruces Cellular Telephone Company                                                     | New                  Mexico                |
| Michigan                  RSA #9 Limited Partnership                                                       | Michigan                                   |
| Missouri                  RSA 2 Partnership                                                                | Missouri                                   |
| Missouri                  RSA 4 Partnership                                                                | Delaware                                   |
| Missouri                  RSA #15 Limited Partnership                                                      | Missouri                                   |
| MODOC                  RSA Limited Partnership                                                             | California                                 |
| North                  Carolina RSA #5 Cellular Partnership                                                | North                  Carolina            |
| North                  Carolina RSA #15 Cellular Partnership                                               | North                  Carolina            |
| Northwest                  Arkansas RSA Limited Partnership                                                | Delaware                                   |
| Northwest                  Missouri Cellular Limited Partnership                                           | Delaware                                   |
| Ohio                  RSA 2 Limited Partnership                                                            | Delaware                                   |
| Ohio                  RSA #3 Limited Partnership                                                           | Ohio                                       |
| Ohio                  RSA 5 Limited Partnership                                                            | Delaware                                   |
| Ohio                  RSA 6 Limited Partnership                                                            | Delaware                                   |
| Oklahoma                  RSA No. 4 South Partnership                                                      | Delaware                                   |
| Pascagoula                  Cellular Partnership                                                           | District                  of Columbia      |
| Pennsylvania                  RSA No. 10B(1) Limited Partnership                                           | Delaware                                   |
| Petersburg                  Cellular Partnership                                                           | Delaware                                   |
| Pittsburgh                  SMSA Limited Partnership                                                       | Delaware                                   |
| Pittsfield                  Cellular Telephone Company                                                     | Massachusetts                              |
| Raleigh-Durham                  MSA Limited Partnership                                                    | Delaware                                   |
| South                  Carolina RSA No. 2 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 3 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 4 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 5 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 6 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 7 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 8 Cellular General Partnership                                     | South                  Carolina            |
| South                  Carolina RSA No. 9 Cellular General Partnership                                     | South                  Carolina            |
| Texas                  RSA 7B2 Limited Partnership                                                         | Delaware                                   |
| Texas                  RSA #11B Limited Partnership                                                        | Delaware                                   |
| Toledo                  MSA Limited Partnership                                                            | Delaware                                   |
| Tucson                  21 Cellular Limited Partnership                                                    | Delaware                                   |
| Tyler/Longview/Marshall                  MSA Limited Partnership                                           | Delaware                                   |
| Utah                  RSA #6 Limited Partnership                                                           | Delaware                                   |
| Virginia                  RSA 2 Limited Partnership                                                        | Delaware                                   |
| Virginia                  10 RSA Limited Partnership                                                       | Virginia                                   |
| Washington                  RSA No. 8 Limited Partnership                                                  | Washington                                 |
| Williamsport/PA-8                  Cellular Limited Partnership                                            | Illinois                                   |
| Wisconsin                  RSA #1 Limited Partnership                                                      | Wisconsin                                  |
| Wisconsin                  RSA #2 Partnership                                                              | Wisconsin                                  |
| Wisconsin                  RSA #3 Limited Partnership                                                      | Wisconsin                                  |
| Wisconsin                  RSA #4 Limited Partnership                                                      | Wisconsin                                  |
| Wisconsin                  RSA #6 Partnership, LLP                                                         | Wisconsin                                  |
| Wisconsin                  RSA # 7 Limited Partnership                                                     | Wisconsin                                  |
| Wisconsin                  RSA No. 8 Limited Partnership                                                   | Delaware                                   |
| Wisconsin                  RSA #10 Limited Partnership                                                     | Wisconsin                                  |
| WWC                  Texas RSA Limited Partnership                                                         | Delaware                                   |
| Youngstown-Warren                  MSA Limited Partnership                                                 | Delaware                                   |