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Exhibit 21.1

|OWNERSHIP OF U.S. CONSOLIDATED GROUP


CANADA

Imax Theatre

Holding (Nyack II)

Co.

IMAX

Corporation


David Keighley

Productions 70MM

Inc.

Imax Theatre

Management

(Scottsdale)
Inc.

Imax II USA
Inc.

Ridefilm

Corporation

Imax Pictures

Corporation

Strategic

Sponsorship

Corporation

100%

100%

100%

100%

100%

100%

100%

UNITED STATES

Imax U.S.A.  Inc.

100%

Imax Forum

Ride Inc.

1%

49%

Imax Theatre

Holdings (OEI)

Inc.

100%

Arizona Big Frame

Theatre LLC

100%

Imax Providence

Limited Partner

Co.

100%

Imax Theatre

Holding (California II)

Co.

100%

100%

Imax Providence

General Partner

Co.

100%

Imax Theatre

Holding (California I)

Co.

100%

Imax Theatre

Holding (Nyack I)

Co.

100%

Imax Theatre

Holding Co.

100%

Immersive

Entertainment Inc.

100%

Imax Scribe

Inc.

100%

Imax Theatre

Management
Company

100%

Imax Rhode Island

Limited Partnership

99%

1%

Miami Theatre

LLC

Sacramento Theatre

LLC

Nyack Theatre

LLC

99%

99%

1%

1%

1%

99%

Big Frame

Theatre Ltd.

Partnership

S:\77data\2000client\i-m\imax\charts01.ppt

Imax Film

Holding Co.

100%

Imax Minnesota

Holding Co.

100%

50%

SGB Partners

..

Outside
Parties

with
holdings

100%

Panda

 Productions

Inc.

100%

50%

PSE, LLC

Sonics Associates

Inc.

50%

Various

 Executives of

Oxmoor
Corporation LLC




Imax
Indianapolis

LLC


Imax Chicago
Theatre LLC

99%

1%

100%

100%

Taurus-Littrow
Productions Inc.

Guarantors
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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|OWNERSHIP OF CANADIAN AND OTHER FOREIGN CONSOLIDATED GROUP


CANADA

IMAX

Corporation

924689 Ontario
Inc.

Tantus Films
Ltd.

IMAX Music
Ltd.

IMAX Space
Ltd.

IMAX Sandde
Animation Inc.

100%

100%

100%

100%

100%

100%

878646 Ontario
Limited

Imax Theatre
Services Ltd.

100%

100%

IMAX

Corporation

IMAX
(Titanica) Ltd.

100%

IMAX Theatre Holding
(Brossard) Inc.

100%

Wire Frame
Films Ltd.

100%

Imax (Titanic) Inc.

 (U.S. Sub)

50%

IMAX (Netherlands)
B.V.



IMAX Entertainment
Pte Ltd.

(in liquidation)

IMAX Japan Inc.

Mountainview
Theatre
Management Ltd.

100%

100%

S:\77data\2000client\i-m\imax\charts01.ppt

Mitey
Cinema Inc.

100%

100%

100%

RPM Pictures
Ltd.

100%

100%

1329507
Ontario Inc.

Starboard
Theatres Ltd.

OTHER FOREIGN

100%


Tantus II
Films Ltd.

100%

3D Sea II
Ltd.

Guarantors
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------