Exhibit 21.1

Subsidiaries of the Company
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ePlus  Group,  inc.,  a  Commonwealth  of Virginia  corporation,  a wholly owned
subsidiary

ePlus  Technology of NC, inc., a State of Delaware  corporation,  a wholly owned
subsidiary

ePlus  Technology of PA, inc., a  Commonwealth  of  Pennsylvania  corporation, a
wholly owned subsidiary

ePlus Technology,  inc., a Commonwealth of Virginia corporation,  a wholly owned
subsidiary

ePlus Government,  inc., a Commonwealth of Virginia corporation,  a wholly owned
subsidiary

ePlus Capital, inc. a State of Delaware corporation, a wholly owned subsidiary

MLC Leasing,  SA. de CV.,  registered  in Mexico,  a subsidiary  wholly owned by
ePlus Group, inc. and (ePlus Technology of NC, inc.)