EXHIBIT 21.1

SUBSIDIARIES OF THE REGISTRANT

1)	SanDisk Limited, a Japanese company
2)	SanDisk GmbH, a German company
3)	SanDisk Israel (Tefen) Ltd., an Israeli company
4)	SanDisk Hong Kong Limited, a Hong Kong company
5)	SanDisk (Cayman) Limited, a Cayman Islands company
6)	SanDisk Sweden AB, a Swedish company
7)	SanDisk U.K. Limited, a United Kingdom company
8)	SanDisk Scotland Limited, a United Kingdom company
9)	SanDisk Secure Content Solutions, Inc., a Delaware corporation
10)	SanDisk Secure Content Solutions, Ltd., an Israeli company
11)	SanDisk Equipment Ltd., a Japanese company
12)	SanDisk Manufacturing Limited, a Republic of Ireland company
13)	SanDisk International Limited, a Republic of Ireland company
14)	SanDisk India Device Design Centre, Ltd., an Indian company
15)	SanDisk Korea Ltd, (YH), a Korean company
16)	SanDisk B.V., a Netherlands company
17)	SanDisk Operations Limited, a Republic of Ireland company
18)	SanDisk (Ireland) Limited, a Republic of Ireland company
19)	SanDisk China Holding Limited, a Republic of Ireland company
20)	SanDisk China Limited, a Republic of Ireland company
21)	SanDisk SAS, a French company
22)	SanDisk Taiwan Limited, a Taiwanese company
23)	SanDisk Semiconductor (Shanghai) Co. Ltd., a Peoples Republic of China company
24)	SanDisk 3D LLC, a Delaware company
25)	SanDisk China LLC, a Delaware company
26)	SanDisk IL Ltd. (formerly msystems Ltd.), an Israeli company
27)	SanDisk Holdings Netherlands Antilles N.V., a Netherlands company
28)	M-Systems, Inc, a New York company
29)	M-Systems Holdings LLC, a Delaware company
30)	M-Systems Finance Inc., a Cayman Islands company
31)	M-Systems (Cayman) Limited, a Cayman Islands company
32)	P.P.S. von Koppen Pensioen B.V., a Netherlands company
33)	M-Systems B.V., a Netherlands company
34)	M-Systems Asia Ltd., a Taiwanese company
35)	M-Systems Flash Disk Pioneers (Japan), Inc., a Japanese company
36)	M-Systems UK Ltd., a United Kingdom company
37)	M-Systems Flash Disk Pioneers (Shenzhen) Trading Ltd., a Peoples Republic of China company
38)	M-Systems Italy S.R.L, an Italian company
39)	M-Systems Korea, a Korean company
40)	U3 LLC, a Delaware company
41)	U3 Israel Ltd., an Israeli company
42)	M. Systems Flash Disk Pioneers Espana S.L.U., a Spanish company
43)	Microelectronica Espanola S.A.U., a Spanish company
44)	ExcelData S.A., a Spanish company
45)	TwinSys Ltd., an Israeli company (50.1% ownership)
46)	TwinSys Data Storage L.P., an Israeli partnership (50.1% beneficial interest)
47)	MR-Flash Ltd., an Israeli company (50.1% ownership)
48)	MR-Flash L.P., an Israeli partnership (50.1% beneficial interest)
49)	Smart Caps Ltd., an Israeli company (79.95% ownership)
50)	Flash Holdings, an Israeli company
51)	Eurom Flashware, an Israeli company
52)	Key Computing Ltd., an Israeli company
53)	MegaSIM Ltd., an Israeli company

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