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<P ALIGN="LEFT"> Exhibit 21</P>
<P><B>SUBSIDIARIES OF MCMS, INC.</B></P>

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<U>Name</U>                         <U>Jurisdiction of Incorporation</U>
MCMS International, Inc.         British Virgin Islands
MCMS Sdn. Bhd.                   Malaysia
MCMS Belgium S.P.R.L.            Belgium
MCMS Netherlands B.V.            Netherlands

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