<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>4
<FILENAME>exhbt21.txt
<DESCRIPTION>SUBSIDIARIES LIST
<TEXT>
<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------------------

Exhibit 21.1 - Subsidiaries of Small Business Issuer

------------------------------------- ----------------------------------- -----------------------------------
                                      State of Incorporation or           Name Under Which Business is
Subsidiary Name                       Jurisdiction                        Conducted
------------------------------------- ----------------------------------- -----------------------------------

<S>                                   <C>                                 <C>
GraphOn NES Sub LLC                   California                          GraphOn Corporation
------------------------------------- ----------------------------------- -----------------------------------

GraphOn Research Labs Limited         Israel                              GraphOn Research Labs Limited
------------------------------------- ----------------------------------- -----------------------------------
</TABLE>


</TEXT>
</DOCUMENT>