Exhibit 21.1

                         SUBSIDIARIES OF THE REGISTRANT

o    United First International Limited

o    Beijing Orsus Xelent  Technology & Trading  Company Limited (a wholly owned
     subsidiary of United First International Limited)

o    Orsus Xelent Holdings (BVI) Limited

o    Orsus Xelent  Trading (HK) Company  Limited (a wholly owned  subsidiary  of
     Orsus Xelent Holdings (BVI) Limited)