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Agreement#: AG-473819
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3com Asia Networking Investment Ltd. (cayman Islands)

Parties:

3Com

Sectors: Computer Hardware
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Exhibit 21.1


3COM CORPORATION SUBSIDIARIES


1224759 Ontario, Inc. (Canada)

3Com Asia Limited (Hong Kong)

3Com Asia Pacific Rim PTE Limited (Singapore)

3Com Asia Networking Investment Ltd (Cayman Islands)

3Com Australia Pty. Ltd. (Australia)

3Com (Austria) GesmbH (Austria)

3Com Benelux B.V. (The Netherlands)

3Com Bilgisayer Ticaret A.S. (Turkey)

3Com Bulgaria EOOD (Bulgaria)

3Com Canada Inc. (Toronto)

3Com Capital Corporation (California, U.S.A.)

3Com Carrier Inc. (Delaware, U.S.A)

3Com China Holdings Ltd. (Cayman Islands)

3Com China WOFE Holdings Ltd. (Cayman Islands)

3Com Costa Rica S.A. (Costa Rica)

3Com do Brasil Servicos Ltda. (Brazil)

3Com de Chile S.A. (Chile)

3Com de Mexico, S.A. de C.V. (Mexico)

3Com Denmark AS (Denmark)

3Com Development Corporation (California, U.S.A.)

3Com Engineering Limited (United Kingdom)

3Com Europe Limited (United Kingdom) ...

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