EXHIBIT 21

SYBASE, INC. SUBSIDIARIES
(AS OF 12/31/99)

COMPANY NAME JURISDICTION OF FORMATION
- ------------ -------------------------

Sybase Argentina, S.A. Argentina Republic
Sybase Australia Pty Limited New South Wales, Australia
Sybase N.V./S.A. Belgium
Sybase do Brasil Software Limitada Brazil
Tecnologia Cliente/Servidor Informatica Limitada Brazil
Sybase Canada Limited Canada
Sybase Informatica Chile S.A. Chile
Sybase Central and Eastern Europe s.r.o. Czech Republic
Sybase France S.a.r.l. France
Powersoft Holding France S.a.r.l. (dissolved on 6/10/99) France
Sybase GmbH Germany
Sybase China Limited Hong Kong
Sybase Hong Kong Limited Hong Kong
Sybase Italia S.r.l. Italy
Powersoft K.K. Japan
Sybase KK Japan
Sybase Korea, Ltd. South Korea
Sybase Luxembourg Luxembourg
Sybase Software (Malaysia) Sdn Bhd Malaysia
Sybase (N.Z.) Limited New Zealand
Sybase Norge AS Norway
Sybase Peru S.A. Peru
Sybase Philippines, Inc. Philippines
Sybase (Singapore) Pte Ltd. Singapore
Sybase Iberia, S.A. Spain
Sybase Sverige AB Sweden
Sybase (Schweiz) AG Switzerland
Sybase Taiwan Co., Ltd. Republic of China
Sybase Eastern Europe B.V. The Netherlands
Sybase Europe B.V. The Netherlands
Sybase Nederland B.V. The Netherlands
Sybase Software (China) Co., Ltd. The People's Republic of China
Oasis Group ltd. United Kingdom
Sybase International Limited United Kingdom
Sybase UK Limited United Kingdom
WATCOM Europe Limited United Kingdom (Scotland)
Sybase Foreign Sales Corporation Virgin Islands
Sybase International Holdings Corporation Delaware, USA
Sybase MEC, Inc. Delaware, USA
Sybase Financial Services, Inc. (dissolved 8/99) Delaware, USA
Corporacion Sybven, C.A. Venezuela, USA

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