EXHIBIT 21


               SUBSIDIARIES OF EXECUTONE INFORMATION SYSTEMS, INC.




                                     JURISDICTION OF      %
NAME                                 INCORPORATION      OWNERSHIP        BUSINESS
                                                            
Unistar Gaming Corporation              Delaware          100%          Holding Company

UniStar Entertainment, Inc.             Idaho             100%        Lottery Management



All listed subsidiaries do business only under their corporate names listed
above. Certain inactive and immaterial subsidiaries, which if considered in the
aggregate as a single subsidiary would not constitute a "significant subsidiary"
as defined in Rule 1-02(w) of the Commission, as of December 31, 1997, are not
listed.