Exhibit 21

                              DIRECTV HOLDINGS LLC
                              LIST OF SUBSIDIARIES

ENTITY                                      STATE OF INCORPORATION
- ------                                      ----------------------

DIRECTV Financing Co., Inc.                 Delaware
DIRECTV Enterprises, LLC                    Delaware
DIRECTV, Inc.                               California
DIRECTV Operations, LLC                     California
USSB II, Inc.                               Minnesota
DIRECTV Customer Services, Inc.             Delaware
DIRECTV Merchandising, Inc.                 Delaware