**EXHIBIT      21**

**Subsidiaries      of Registrant**

**Year      Ended December 30, 2006**

| **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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