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                                                               Exhibit 21.01

                    SUBSIDIARIES OF COMSHARE, INCORPORATED

   SUBSIDIARIES OF REGISTRANT (A)                            INCORPORATED In  
   ------------------------------                            ---------------
Comshare Limited                                             Canada

Comshare International BV (CIBV)                             Netherlands  

 Comshare Holdings Unlimited                                 United Kingdom

  Comshare Limited                                           United Kingdom

   Comshare International Limited                            United Kingdom  

   Comshare, GmbH                                            Germany   
   
   Comshare SA                                               France
   
   Comshare (Ireland) Limited                                Ireland

  Comshare BV                                                Netherlands   

   Comshare (Belgium) BV                                     Netherlands

    Comshare Belgium, S.A.                                   Belgium

CSI International Holdings, Inc,                             Delaware 

 Comshare Australia Pty., Ltd.                               Australia

CS Holdings, Inc.                                            Delaware
 
 Comshare Scandanavia ApS                                    Denmark



(a) All subsidiaries are wholly owned by their immediate parent.