Exhibit 21.1

            List of Direct and Indirect Subsidiaries of Nelnet, Inc.


Direct Subsidiary:

National Education Loan Network, Inc. (organized in Nevada)


Indirect Subsidiaries:

Nelnet  Corporate  Services,   Inc.  (organized  in  Nevada);  Nelnet  Guarantee
Services,   Inc.(organized  in  Florida);   Idaho  Financial  Associates,   Inc.
(organized in Idaho);  Nelnet Marketing Solutions,  Inc. (organized in Florida);
National Higher Education Loan Program,  Inc.  (organized in Nebraska);  Charter
Services,  Inc.  (organized  in New York);  Nelnet  Canada  Inc.  (organized  in
Canada);  EFS, Inc. (organized in Indiana);  5280 Solutions,  Inc. (organized in
Colorado);  FirstMark  Services,  LLC (organized in Colorado);  Student  Partner
Services, Inc. (organized in Virginia);  GuaranTec,  LLP (organized in Florida);
ClassCredit,   Inc.  (organized  in  Florida);  InTuition,  Inc.  (organized  in
Florida); EFS Finance Co. (organized in Indiana); EFS Services,  Inc. (organized
in Indiana);  NELnet Student Loan Warehouse Corporation-1 (organized in Nevada);
Nelnet Student Loan Funding Management Corporation (organized in Nevada); Nelnet
Student  Loan  Funding,  LLC  (organized  in  Delaware);   NELNET  Student  Loan
Corporation-1   (organized  in  Nevada);   NELNET  Student  Loan   Corporation-2
(organized  in Nevada);  NHELP-I,  Inc.  (organized  in Nevada);  NHELP-II  Inc.
(organized in Nevada);  NHELP-II,  LLC  (organized in Nevada);  NHELP-III,  Inc.
(organized in Nevada); EMT Corp. (organized in Indiana);  NELnet Private Student
Loan Corporation-1  (organized in Nevada);  Nelnet Education Loan Funding,  Inc.
(f/k/a  NEBHELP,  INC.)  (organized in  Nebraska);  MELMAC,  Inc.  (organized in
Nevada); MELMAC Enterprises,  Inc. (organized in Nevada); MELMAC, LLC (organized
in Delaware);  Nelnet Mentor,  LLC (organized in Nebraska);  Premiere  Credit of
North America LLC (organized in Indiana); Nelnet New England, Inc. (organized in
Rhode Island)