EXHIBIT 21.1

LIST OF SUBSIDIARIES

· YMax Corporation (United States)

· YMax Communications Corporation (United States)

· magicJack Holdings Corporation (United States)

· magicJack, LP (United States)

· TigerJet Network, Inc. (United States)

· magicJack SMB, Inc. (United States)

· Broadsmart Global, Inc. (United States)

· CrosIT Poland

· CrosIT Israel