Exhibit 21.1

GLOBAL CROSSING LIMITED SUBSIDIARIES

Company Name	Jurisdiction	Country
Global Crossing Australia Pty Limited		Australia
Global Crossing Hong Kong Limited		Hong Kong
Global Crossing Japan KK		Japan
Global Crossing Singapore Pte. Ltd.		Singapore
Atlantic Crossing Ltd.		Bermuda
Global Crossing Asia Holdings Ltd.		Bermuda
Global Crossing Australia Holdings Ltd.		Bermuda
Global Crossing Holdings Limited		Bermuda
Global Crossing International Networks Ltd.		Bermuda
Global Crossing International, Ltd.		Bermuda
Global Crossing Limited		Bermuda
Global Crossing Network Center Ltd.		Bermuda
Mid-Atlantic Crossing Ltd.		Bermuda
Old GMS Holdings Ltd.		Bermuda
PAC Panama Ltd.		Bermuda
South American Crossing Holdings Ltd.		Bermuda
Atlantic Crossing Holdings U.K. Limited		UK
GC Hungary Holdings Vagyonkezelö Korlátolt Felelösségü Társaság		Hungary
GC Landing Co. GmbH		Germany
GC Pan European Crossing Belgie b.v.b.a.		Belgium
GC Pan European Crossing Czech s.r.o.		Czech Republic
GC Pan European Crossing Denmark ApS		Denmark
GC Pan European Crossing Deutschland GmbH		Germany
GC Pan European Crossing Espana S.A.		Spain
GC Pan European Crossing France s.a.r.l.		France
GC Pan European Crossing Holdings B.V.		Netherlands
GC Pan European Crossing Italia s.r.l.		Italy

GC Pan European Crossing Luxembourg I s.a.r.l.	Luxembourg
GC Pan European Crossing Luxembourg II s.a.r.l.	Luxembourg
GC Pan European Crossing Nederland B.V.	Netherlands
GC Pan European Crossing Networks B.V.	Netherlands
GC Pan European Crossing Norge AS	Norway
GC Pan European Crossing Osterreich GmbH	Austria
GC Pan European Crossing Slovakia s.r.o.	Slovakia
GC Pan European Crossing Sverige A.B.	Sweden
GC Pan European Crossing Switzerland GmbH	Switzerland
GC Pan European Crossing UK Limited	UK
GC Trading GmbH	Austria
Geoconference Limited	UK
Global Crossing (Bidco) Limited	UK
Global Crossing (UK) Finance Plc	UK
Global Crossing (UK) Telecommunications Limited	UK
Global Crossing België b.v.b.a.	Belgium
Global Crossing Conferencing Limited	UK
Global Crossing Cyprus Holdings Limited	Cyprus
Global Crossing Europe Limited	UK
Global Crossing Financial Markets Limited	UK
Global Crossing Ireland Limited	Ireland
Global Crossing Nederland B.V.	Netherlands
Global Crossing Network Center (UK) Ltd.	UK
Global Crossing Norge AS	Norway
Global Crossing Services Europe Limited	Ireland
Global Crossing Services Ireland Limited	Ireland
Global Crossing Venezuela B.V.	Netherlands
GT Netherlands B.V.	Netherlands

GT U.K. Ltd.		UK
International Optical Network Limited		UK
Mid-Atlantic Crossing Holdings UK Ltd		UK
Pan American Crossing UK Ltd		UK
ALC Communications Corporation	Delaware	USA
Ameritel Management, Inc.	Federal	Canada
Budget Call Long Distance, Inc.	Delaware	USA
Business Telemanagement, Inc.	California	USA
Equal Access Networks, LLC	Delaware	USA
GC Dev. Co., Inc.	Delaware	USA
GC Mart LLC	Michigan	USA
GC Pacific Landing Corp.	Delaware	USA
Global Crossing Advanced Card Services, Inc.	Iowa	USA
Global Crossing Bandwidth, Inc.	California	USA
Global Crossing Billing, Inc.	Michigan	USA
Global Crossing Conferencing-Canada, Ltd.	Federal	Canada
Global Crossing Development Co.	Delaware	USA
Global Crossing Employee Services Inc.	Delaware	USA
Global Crossing GlobalCenter Holdings, Inc.	Delaware	USA
Global Crossing Government Markets USA, Inc.	Delaware	USA
Global Crossing Holdings USA, LLC	Delaware	USA
Global Crossing Internet Dial-Up, Inc.	Delaware	USA
Global Crossing Local Services, Inc.	Michigan	USA
Global Crossing Management Services, Inc.	Delaware	USA
Global Crossing North America, Inc.	New York	USA
Global Crossing North American Holdings, Inc.	Delaware	USA
Global Crossing North American Networks, Inc.	Delaware	USA
Global Crossing Telecommunications, Inc.	Michigan	USA

Global Crossing Telecommunications-Canada, Ltd.	Federal	Canada
Global Crossing Telemanagement VA, LLC	Virginia	USA
Global Crossing Telemanagement, Inc.	Wisconsin	USA
Global Crossing USA Inc.	Delaware	USA
Global Crossing Ventures, Inc.	Delaware	USA
Global Crossing Worldwide Customer Help Desk Canada Ltd.	Federal	Canada
GT Landing Corp.	Delaware	USA
GT Landing II Corp.	Delaware	USA
International Optical Network, L.L.C.	Delaware	USA
Old Inter Exchange Network, Inc.	Delaware	USA
MAC Landing Corp.	Delaware	USA
Metaclorin Investco II, Inc.	Delaware	USA
PAC Landing Corp.	Delaware	USA
Racal Telecommunications, Inc.	Delaware	USA
Subsidiary Telco, LLC	Delaware	USA
US Crossing, Inc.	Delaware	USA
G.C. St. Croix Company, Inc.		USVI
GC SAC Argentina S.R.L.		Argentina
Global Crossing Landing Mexicana S. de R.L.		Mexico
Global Crossing Latin America & Caribbean Co.	Delaware	USA
Global Crossing Mexicana II, S. De R.L. de C.V.		Mexico
Global Crossing Mexicana, S. de R.L. de C.V.		Mexico
Global Crossing Panama, Inc.		Panama
Global Crossing Servicios, S. de R. L. de C. V.		Mexico
International Exchange Networks (Mexico), S.A. de C.V.		Mexico
SAC Brasil Holding Ltda.		Brazil
SAC Brasil S.A..		Brazil
SAC Chile S.A.		Chile

SAC Colombia Ltda.	Columbia
SAC Panama, S.A.	Panama
SAC Peru S.R.L.	Peru
G C Peru S.R.L.	Peru