EXHIBIT 21

                              LIST OF SUBSIDIARIES




NAME                                         JURISDICTION OF INCORPORATION
- ----                                         -----------------------------

                                          
AvTel Holdings, Inc.                         California

Best Connections, Inc.                       Texas

Digital Media International, Inc.            Pennsylvania

Hi, Tiger, Inc.                              Utah

Matrix Telecom, Inc                          Texas

Remote Lojix/PCSI, Inc.                      New York

Remote Lojix of Connecticut, Inc.            Connecticut

Remote Lojix Technology Partners, Inc.       New York

Silicon Beach Communications, Inc.           California

Westnet Communications, Inc.                 California