SUBSIDIARIES OF THE REGISTRANT

As of December 31, 1998, the subsidiaries of Incomnet, Inc. were:

      1.    Incomnet Communications Corporation, a Delaware corporation
            (formerly known as National Telephone & Communications, Inc. or
            NTC).

      2.    GenSource Corporation, a California corporation. The Company 
            sold the common stock of GenSource in March, 1999 and currently
            holds only a preferred stock interest in GenSource.