<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>7
<FILENAME>netguru_10kex21-1.txt
<TEXT>
<PAGE>

                                                                    EXHIBIT 21.1
<TABLE>


                                        LIST OF SUBSIDIARIES

<CAPTION>

SUBSIDIARY                            LOCATION              BUSINESS          DATE                % OWNED

<S>                                   <C>                   <C>               <C>                 <C>
Research Engineers, Europe Ltd.       Bristol, UK           Software Sales    1986                100%

Research Engineers, Pvt Ltd.          Calcutta, India       Software Sales    1986                100%

Research Engineers, GmbH              Herne, Germany        Software Sales    November, 1995*     100%

Research Engineers, SARL              Dourdan, France       Software Sales    October, 1998       100%

R-Cube Technologies, Inc.             San Jose, CA          IT Services       February, 1999*     100%

PacSoft Incorporated                  Woodinville, WA       Software Sales    March, 1999*        100%

NetGuru Systems, Inc.                 Waltham, MA           IT Services       September, 1999*    100%

NetGuru Consulting, Inc.              Waltham, MA           IT Services       September, 1999*    100%

e-Destinations, Inc.                  Artesia, CA           e-commerce        January, 2000*      100%

Allegria Software, Inc.               Yorba Linda, CA       Software Sales    April, 2000*        100%

NetGuru India Pvt. Ltd.               Calcutta, India       e-commerce        May, 2000*          100%


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* Acquired; balance of subsidiaries were created.

</TABLE>


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