EXHIBIT 22.1

                          SUBSIDIARIES OF THE REGISTRANT

1.  K-Tronik N.A. Inc (wholly owned subsidiary of the Registrant) jurisdiction
    of incorporation :  State of Nevada

    Business Names:  "K-Tronik" and "K-Tronik N.A. Inc."

2.  K-Tronik Asia) Corp. (wholly owned subsidiary of K-Tronik N.A. Inc.)
    jurisdiction of incorporation:  South Korea

    Business Names:  "K-Tronik (Asia)" and "K-Tronik (Asia) Corp."