EXHIBIT 21.1

GLOBAL CROSSING SUBSIDIARIES

Global Crossing Australia Pty Limited	Asia
Global Crossing Hong Kong Limited	Asia
Global Crossing Japan KK	Asia
Global Crossing Singapore Pte. Ltd.	Asia
Atlantic Crossing Ltd.	Bermuda
GC Crystal Holdings 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
Old GMS Holdings Ltd.	Bermuda
PAC Panama Ltd.	Bermuda
South American Crossing Holdings Ltd.	Bermuda
Atlantic Crossing Holdings U.K. Limited	Europe
Fibernet GmbH	Europe
Fibernet Group Limited	Europe
Fibernet Holdings Limited	Europe
Fibernet Limited	Europe
Fibernet Quest Limited	Europe
Fibernet UK Limited	Europe
GC Acquisitions UK Limited	Europe
GC Impsat Holdings I Plc	Europe
GC Impsat Holdings II Limited	Europe
GC Impsat Holdings III Limited	Europe

GC Hungary Holdings Vagyonkezelö Korlátolt Felelösségü Társaság	Europe
GC Landing Co. GmbH	Europe
GC Pan European Crossing France s.a.r.l.	Europe
GC Pan European Crossing Holdings B.V.	Europe
GC Pan European Crossing Networks B.V.	Europe
GC Pan European Crossing Norge AS	Europe
GC Pan European Crossing Osterreich GmbH	Europe
GC Pan European Crossing Slovakia s.r.o.	Europe
GC Pan European Crossing UK Limited	Europe
Geoconference Limited	Europe
Global Crossing (Bidco) Limited	Europe
Global Crossing (UK) Finance Plc	Europe
Global Crossing (UK) Telecommunications Limited	Europe
Global Crossing België b.v.b.a.	Europe
Global Crossing Conferencing Limited	Europe
Global Crossing Cyprus Holdings Limited	Europe
Global Crossing Europe Limited	Europe
Global Crossing Financial Markets Limited	Europe
Global Crossing Geneva SA	Europe
Global Crossing Ireland Limited	Europe
Global Crossing Nederland B.V.	Europe
Global Crossing Network Center (UK) Ltd.	Europe
Global Crossing PEC Belgium b.v.b.a.	Europe
Global Crossing PEC Czech s.r.o.	Europe
Global Crossing PEC Denmark ApS	Europe
Global Crossing PEC Deutschland GmbH	Europe
Global Crossing PEC Espana S.A.	Europe

Global Crossing PEC Italia s.r.l.	Europe
Global Crossing PEC Luxembourg I s.a.r.l.	Europe
Global Crossing PEC Luxembourg II s.a.r.l.	Europe
Global Crossing PEC Nederland B.V.	Europe
Global Crossing PEC Switzerland GmbH	Europe
Global Crossing Services Europe Limited	Europe
Global Crossing Services Ireland Limited	Europe
Global Crossing Venezuela B.V.	Europe
GT Netherlands B.V.	Europe
GT U.K. Ltd.	Europe
International Optical Network Limited	Europe
Mid-Atlantic Crossing Holdings UK Ltd	Europe
Pan American Crossing UK Ltd	Europe
ALC Communications Corporation	North America
Ameritel Management, Inc.	North America
Budget Call Long Distance, Inc.	North America
Business Telemanagement, Inc.	North America
Equal Access Networks, LLC	North America
GC Crystal Acquisition, Inc.	North America
GC Mart LLC	North America
Global Crossing Advanced Card Services, Inc.	North America
Global Crossing Bandwidth, Inc.	North America
Global Crossing Billing, Inc.	North America
Global Crossing Conferencing-Canada, Ltd.	North America
Global Crossing Development Co.	North America
Global Crossing Employee Services Inc.	North America
Global Crossing Government Markets USA, Inc.	North America
Global Crossing Holdings USA, LLC	North America

Global Crossing Internet Dial-Up, Inc.	North America
Global Crossing Latin America & Caribbean Co.	North America
Global Crossing Local Services, Inc.	North America
Global Crossing North America, Inc.	North America
Global Crossing North American Holdings, Inc.	North America
Global Crossing North American Networks, Inc.	North America
Global Crossing Telecommunications, Inc.	North America
Global Crossing Telecommunications-Canada, Ltd.	North America
Global Crossing Telemanagement VA, LLC	North America
Global Crossing Telemanagement, Inc.	North America
Global Crossing USA Inc.	North America
Global Crossing Ventures, Inc.	North America
Global Crossing Worldwide Customer Help Desk Canada Ltd.	North America
GT Landing Corp.	North America
GT Landing II Corp.	North America
International Optical Network, L.L.C.	North America
MAC Landing Corp.	North America
Old Inter Exchange Network, L.L.C.	North America
PAC Landing Corp.	North America
Racal Telecommunications, Inc.	North America
US Crossing, Inc.	North America
G.C. St. Croix Company, Inc.	S.Am/Mexico/Carrib
GC SAC Argentina S.R.L.	S.Am/Mexico/Carrib
Global Crossing Costa Rica S.R.L.	S.Am/Mexico/Carrib
Global Crossing Landing Mexicana S. de R.L.	S.Am/Mexico/Carrib
Global Crossing Mexicana, S. De R.L. de C.V.	S.Am/Mexico/Carrib
Global Crossing Mexicana II, S. de R.L. de C.V.	S.Am/Mexico/Carrib
Global Crossing Panama, Inc.	S.Am/Mexico/Carrib

Global Crossing Peru, S.R.L.	S.Am/Mexico/Carrib
Global Crossing Servicios, S. de R. L. de C. V.	S.Am/Mexico/Carrib
SAC Brasil Holding Ltda.	S.Am/Mexico/Carrib
SAC Brasil S.A.	S.Am/Mexico/Carrib
SAC Chile S.A.	S.Am/Mexico/Carrib
SAC Colombia Limitada	S.Am/Mexico/Carrib
SAC Panama, S.A.	S.Am/Mexico/Carrib
SAC Peru S.R.L.	S.Am/Mexico/Carrib