EXHIBIT 21

LIST OF SUBSIDIARIES

Name of Subsidiary	State/Country of Incorporation/Organization
ICT Canada Marketing, Inc. Eurotel Marketing Limited Harvest Resources, Inc. Yardley Enterprises, Inc. ICT International ICT Australia Pty. Ltd. ICT Barbados, Inc. ICT Marketing Services of Mexico, S. de R.L. de C.V. ICT Marketing Services of Asia Pacific Pte Ltd ICT Marketing Services of the Philippines	Canada Ireland Delaware Delaware Delaware Australia Barbados Mexico Singapore Philippines