Exhibit 21 Subsidiaries of the Registrant Allin Corporation wholly owns the following subsidiaries: Additional Names under State of which Subsidiary Name of Subsidiary Incorporation Conducts Business - -------------------------------------- ------------- ----------------------- Allin Consulting of Pennsylvania, Inc. Pennsylvania Allin Consulting Allin Corporation of California California Allin Consulting Allin Interactive Corporation Delaware Allin Interactive Allin Digital Imaging Corp. Delaware Allin Digital Allin Network Products, Inc. California Allin Holdings Corporation Delaware Except as noted above, each subsidiary does business exclusively under its corporate name, with or without the corporate indicator.