EXHIBIT 21.1
                               KOPIN CORPORATION
                                        
                       SUBSIDIARIES OF KOPIN CORPORATION

The Registrant has the following wholly owned ("W") and majority owned
subsidiaries ("M"):




         Subsidiary                       Type               State of Incorporation         Fiscal Year End
         ----------                       ----               ----------------------         ---------------
                                                                                   
VS Corporation                             W                        Delaware                  December 31
Kowon Technology Co., Ltd.                 M                         Korea                    December 31