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**Exhibit        21**

**Subsidiaries        of Registrant**

**Year        Ended December 31, 2005**

|  **Subsidiaries**                                                   |   | **State                  or Jurisdiction of Incorporation** |   | **Percentage                  of Voting****Securities                  Owned** |
|--------------------------------------------------------------------------|--------|-------------------------------------------------------------|--------|--------------------------------------------------------------------------------|
|                                                                     |   |                                                        |   |                                                                           |
| AiC                  Analysts Limited                                    |   | United                  Kingdom                             |   | 100.0%                                                                         |
|                                                                     |   |                                                        |   |                                                                           |
| Medical                  Concepts Staffing, Inc.                         |   | Minnesota                                                   |   | 100.0%                                                                         |
|                                                                     |   |                                                        |   |                                                                           |
| Analysts                  International Strategic Sourcing Services, LLC |   | Minnesota                                                   |   | 100.0%                                                                         |
|                                                                     |   |                                                        |   |                                                                           |
| Analysts                  International Business Resources Services, LLC |   | Minnesota                                                   |   | 100.0%                                                                         |
|                                                                     |   |                                                        |   |                                                                           |
| Analysts                  International Business Solutions Services, LLC |   | Minnesota                                                   |   | 100.0%                                                                         |
|                                                                     |   |                                                        |   |                                                                           |
| Analysts                  International Management Services, LLC         |   | Minnesota                                                   |   | 100.0%                                                                         |

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