Exhibit (21) SUBSIDIARIES OF ALLTEL CORPORATION State ofName of Subsidiary
    Incorporation/OrganizationAccucomm Networks, Inc.
    
    GeorgiaAccucomm Telecommunications, Inc.
    
    GeorgiaAllied Information Services of the Philippines, Inc.
    
    PhilippinesALLTEL Alabama, Inc.
    
    AlabamaALLTEL Arkansas, Inc.
    
    ArkansasALLTEL Carolina, Inc.
    
    North CarolinaALLTEL Communications Holdings of the Midwest, Inc.
    
    NebraskaALLTEL Communications, Inc.
    
    DelawareALLTEL Communications Investments, Inc.
    
    DelawareALLTEL Communications of Michigan RSA #4, Inc.
    
    LouisianaALLTEL Communications of Michigan RSAs, Inc.
    
    LouisianaALLTEL Communications of Mississippi RSA #2, Inc.
    
    MississippiALLTEL Communications of Mississippi RSA #6, Inc.
    
    MississippiALLTEL Communications of Mississippi RSA #7, Inc.
    
    MississippiALLTEL Communications of Nebraska, Inc.
    
    NebraskaALLTEL Communications of New Mexico, Inc.
    
    DelawareALLTEL Communications of North Arkansas, Inc.
    
    LouisianaALLTEL Communications of Ohio No. 2, Inc.
    
    DelawareALLTEL Communications of Ohio No. 3, Inc.
    
    DelawareALLTEL Communications of Pennsylvania No. 1, Inc.
    
    DelawareALLTEL Communications of Petersburg, Inc.
    
    VirginiaALLTEL Communications of Pine Bluff, LLC
    
    ArkansasALLTEL Communications of Saginaw, Inc.
    
    LouisianaALLTEL Communications of South Arkansas, Inc.
    
    LouisianaALLTEL Communications of Southern Michigan, Inc.
    
    DelawareALLTEL Communications of Texarkana, Inc.
    
    LouisianaALLTEL Communications of the Midwest, Inc.
    
    NebraskaALLTEL Communications of Virginia, Inc.
    
    VirginiaALLTEL Communications of Virginia No. 1, Inc.
    
    VirginiaALLTEL Communications Products, Inc.
    
    OhioALLTEL Communications Products International, Inc.
    
    OhioALLTEL Communications Southwest Holdings, Inc.
    
    DelawareALLTEL Communications Wireless, Inc.
    
    LouisianaALLTEL Communications Wireless of Louisiana, Inc.
    
    LouisianaALLTEL Corporate Services, Inc.
    
    DelawareALLTEL Distribution, Inc.
    
    DelawareALLTEL Florida, Inc.
    
    FloridaALLTEL Georgia Communications Corp.
    
    GeorgiaALLTEL Georgia, Inc.
    
    GeorgiaALLTEL Information (India) Private Limited
    
    IndiaALLTEL Information (Mauritius) Inc.
    
    MauritiusALLTEL International Holdings, Inc.
    
    DelawareALLTEL Investments, Inc.
    
    NevadaALLTEL Kentucky, Inc.
    
    KentuckyALLTEL Management Corporation
    
    DelawareALLTEL Mauritius Holdings, Inc.
    
    MauritiusALLTEL Mississippi, Inc.
    
    MississippiALLTEL Missouri, Inc.
    
    Missouri


State ofName of Subsidiary
    
    Incorporation/OrganizationALLTEL Nebraska, Inc.
    
    DelawareALLTEL Network Services of the Midwest, Inc.
    
    NebraskaALLTEL New York, Inc.
    
    New YorkALLTEL NewCo No. 3, Inc.
    
    DelawareALLTEL Ohio, Inc.
    
    OhioALLTEL Oklahoma, Inc.
    
    ArkansasALLTEL Pennsylvania, Inc.
    
    PennsylvaniaALLTEL Properties, LLC
    
    ArkansasALLTEL Publishing Corporation
    
    OhioALLTEL Publishing Listing Management Corporation
    
    PennsylvaniaALLTEL Remote Access, Inc.
    
    LouisianaALLTEL South Carolina, Inc.
    
    South CarolinaALLTEL Systems of the Midwest, Inc.
    
    NebraskaALLTEL Telelink, Inc.
    
    LouisianaALLTEL Wireless Holdings of Nebraska, Inc.
    
    NebraskaALLTEL Wireless Holdings, L.L.C.
    
    DelawareALLTEL Wireless of Alabama, Inc.
    
    DelawareALLTEL Wireless of Alexandria, LLC
    
    LouisianaALLTEL Wireless of LaCrosse, LLC
    
    DelawareALLTEL Wireless of Michigan RSA #1 and RSA #2, Inc.
    
    MichiganALLTEL Wireless of Mississippi RSA #5, LLC
    
    LouisianaALLTEL Wireless of North Louisiana, LLC
    
    LouisianaALLTEL Wireless of Shreveport, LLC
    
    LouisianaALLTEL Wireless of Texarkana, LLC
    
    LouisianaALLTEL Wireless of Wisconsin Appleton-Oshkosh- Neenah MSA, LLC
    
    DelawareALLTEL Wireless of Wisconsin RSA #1, LLC
    
    DelawareALLTEL Wireless of Wisconsin RSA #2, LLC
    
    DelawareALLTEL Wireless of Wisconsin RSA #3, LLC
    
    DelawareALLTEL Wireless of Wisconsin RSA #6, LLC
    
    DelawareALLTEL Wireless of Wisconsin RSA #8, LLC
    
    DelawareALLTEL Wireless of Wisconsin RSA #10, LLC
    
    DelawareCelutel, Inc.
    
    DelawareCelutel of Biloxi, Inc.
    
    DelawareCentral Florida Cellular Telephone Company
    
    FloridaControl Communications Industries, Inc.
    
    DelawareCP National Corporation
    
    CaliforniaDynalex, Inc.
    
    CaliforniaEau Claire Cellular, Inc.
    
    ColoradoFull Circle Insurance Limited
    
    BermudaGeorgia ALLTEL Telecom, Inc.
    
    MichiganGeorgia Telephone Corporation
    
    GeorgiaJackson Cellular Telephone Co., Inc.
    
    DelawareKentucky ALLTEL, Inc.
    
    DelawareKIN Network, Inc.
    
    KansasMinford Cellular Telephone Company
    
    DelawareMobileTel, L.L.C.
    
    LouisianaMVI Corp.
    
    OregonNew York NewCo Subsidiary, Inc.
    
    DelawareNorth-West Cellular of Eau Claire, Inc.
    
    WisconsinOcean Technology, Inc.
    
    California


State ofName of Subsidiary
    
    Incorporation/OrganizationOcean Technology International, Inc.
    
    CaliforniaOklahoma ALLTEL, Inc.
    
    OklahomaPacific Telecom Cellular, Inc.
    
    WisconsinPacific Telecom Cellular of Washington, Inc.
    
    WashingtonPascagoula Cellular Services, Inc.
    
    MississippiRadiofone, Inc.
    
    LouisianaRCTC Wholesale Corporation
    
    VirginiaRochester NewCo Subsidiary, Inc.
    
    DelawareSaginaw Bay Cellular Company
    
    MichiganStandard Telephone Company
    
    GeorgiaSugar Land Telephone Company
    
    TexasSyracuse NewCo Subsidiary, Inc.
    
    DelawareTelecor Cellular, Inc.
    
    LouisianaTeleview, Inc.
    
    GeorgiaTexas ALLTEL, Inc.
    
    TexasTriNet, Inc.
    
    GeorgiaUC/PTC of Wisconsin, LLC
    
    WisconsinUniversal Cellular, Inc.
    
    WisconsinWestern Reserve Telephone Company
    
    OhioALLTEL Cellular Associates of Arkansas Limited Partnership
    
    ArkansasALLTEL Central Arkansas Cellular Limited Partnership
    
    ArkansasALLTEL Communications of Arkansas RSA #12 Cellular Limited Partnership
    
    DelawareALLTEL Communications of LaCrosse Limited Partnership
    
    WisconsinALLTEL Communications of Michigan RSA #6 Cellular Limited Partnership
    
    DelawareALLTEL Communications of North Arkansas Cellular Limited Partnership
    
    DelawareALLTEL Communications of North Carolina Limited Partnership
    
    North CarolinaALLTEL Communications of North Louisiana Cellular Limited Partnership
    
    DelawareALLTEL Communications of Saginaw MSA Limited Partnership
    
    DelawareALLTEL Communications of Southern Michigan Cellular Limited Partnership
    
    DelawareALLTEL Communications of Southwest Arkansas Cellular Limited Partnership
    
    DelawareALLTEL Communications of Texas Limited Partnership
    
    TexasALLTEL Communications of the Southwest Limited Partnership
    
    NevadaALLTEL Kansas Limited Partnership
    
    DelawareALLTEL Northern Arkansas RSA Limited Partnership
    
    ArkansasALLTEL Ohio Limited Partnership
    
    DelawareAppleton-Oshkosh-Neenah MSA Limited Partnership
    
    WisconsinArkansas RSA #2 (Searcy County) Cellular Limited Partnership
    
    ArkansasCellular Mobile Systems of Michigan RSA No. 7 Limited Partnership
    
    DelawareCellular Plus Limited Partnership
    
    IllinoisCharleston-North Charleston MSA Limited Partnership
    
    DelawareEau Claire Cellular Telephone Limited Partnership
    
    WisconsinFayetteville MSA Limited Partnership
    
    ArkansasGeorgia R.S.A. #8 Partnership
    
    GeorgiaGeorgia R.S.A. #12 Partnership
    
    GeorgiaLas Cruces Cellular Telephone Company
    
    New MexicoMichigan RSA #9 Limited Partnership
    
    MichiganMissouri RSA 2 Partnership
    
    MissouriMissouri RSA #4 Partnership
    
    DelawareMissouri RSA #15 Limited Partnership
    
    MissouriNorth Carolina RSA #5 Cellular Partnership
    
    North Carolina


State ofName of Subsidiary
    
    Incorporation/OrganizationNorth Carolina RSA #15 Cellular Partnership
    
    North CarolinaNorthwest Arkansas RSA Limited Partnership
    
    DelawareOhio RSA 2 Limited Partnership
    
    DelawareOhio RSA #3 Limited Partnership
    
    OhioOhio RSA 5 Limited Partnership
    
    DelawareOhio RSA 6 Limited Partnership
    
    DelawareOklahoma RSA #4 South Partnership
    
    DelawarePascagoula Cellular Partnership
    
    District of ColumbiaPennsylvania RSA No. 10B(1) Limited Partnership
    
    DelawarePetersburg Cellular Partnership
    
    DelawareRaleigh-Durham MSA Limited Partnership
    
    DelawareSouth Carolina RSA No. 2 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 3 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 4 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 5 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 6 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 7 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 8 Cellular General Partnership
    
    South CarolinaSouth Carolina RSA No. 9 Cellular General Partnership
    
    South CarolinaTexas RSA #7B2 Limited Partnership
    
    DelawareTexas RSA #11B Limited Partnership
    
    DelawareToledo MSA Limited Partnership
    
    DelawareTucson 21 Cellular Limited Partnership
    
    DelawareTyler/Longview/Marshall MSA Limited Partnership
    
    DelawareVirginia RSA #2 Limited Partnership
    
    DelawareWilliamsport/PA-8 Cellular Limited Partnership
    
    IllinoisWisconsin RSA #1 Limited Partnership
    
    WisconsinWisconsin RSA #2 Partnership
    
    WisconsinWisconsin RSA #3 Limited Partnership
    
    WisconsinWisconsin RSA #6 Partnership
    
    WisconsinWisconsin RSA # 7 Limited Partnership
    
    WisconsinWisconsin RSA # 8 Limited Partnership
    
    DelawareYoungstown-Warren MSA Limited Partnership
    
    Delaware