Base Ten Systems, Inc.
                           Subsidiaries of Registrant


The following are wholly-owned subsidiaries of the Registrant:


                                                         State or Jurisdiction
    Name                                                    of Organization
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Base Ten Software, Inc.                                      New Jersey (a)

Base Ten FlowStream, Inc.                                    New Jersey (b)

Base Ten Systems, Ltd.                                       United Kingdom (a)

Base Ten Software, Ltd.                                      Ireland (a)

BTS Software GmbH                                            Germany (a)

Base Ten Systems NV                                          Belgium (a)

Base Ten Aerospace and Communications, Inc.                  New Jersey (b)

Base Ten of Canada, Ltd.                                     Canada (b)

Base Ten Investment, Co.                                     Delaware (b)

Base Ten International Sales, Ltd.                           Jamaica (b)

BTS Clinical, Inc.                                           Delaware (a)


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(a)  Financial  statements  included in  Consolidated  Financial  Statements  of
     Registrant

(b) Dormant