. . . EXHIBIT 22 SUBSIDIARIES OF NORSTAN, INC. <Table> <Caption> PERCENTAGE OF STATE OF VOTING SECURITIES NAME INCORPORATION OWNED BY THE COMPANY ------------------------------------ ------------- -------------------- NORSTAN COMMUNICATIONS, INC. MINNESOTA 100% NORSTAN FINANCIAL SERVICES, INC. MINNESOTA 100% NORSTAN CANADA, INC. MINNESOTA 100% NORSTAN CANADA, LTD. ONTARIO, CANADA 100% NORSTAN INTERNATIONAL, INC. MINNESOTA 100% THE NORSTAN FOUNDATION MINNESOTA 100% 501(C)(3) IRS DETERMINATION LETTER Dated September 7, 1999 VIBES TECHNOLOGIES, INC. MINNESOTA 100% </Table>