<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>4
<FILENAME>a94269_ex21.txt
<DESCRIPTION>SUBSIDIARIES
<TEXT>


                           24HOLDINGS INC. - SUBSIDIARIES


   Each of the following subsidiaries is incorporated in the United Kingdom:


                  Wholly Owned Subsidiaries of 24Holdings Inc.:
                  ---------------------------------------------

                            24STORE (Europe) Limited

                                24Mobile Limited

             Wholly Owned Subsidiaries of 24STORE (Europe) Limited:
             ------------------------------------------------------

                                 24STORE Limited
                    (formerly known as LapLand (UK) Limited)

                              Mobile Planet Limited

                              Cyberia (UK) Limited

</TEXT>
</DOCUMENT>