EXHIBIT 21

                         SUBSIDIARIES OF THE REGISTRANT



                         SUBSIDIARIES OF THE REGISTRANT


E-Trend Networks, Inc., a Delaware corporation, has the following subsidiaries:

1.       E-Trend Networks,  Inc., a Nevada corporation which does business under
         that name.

2.       Langara  Distribution Inc., an Alberta  corporation which does business
         under that name.

3.       Cool Entertainment, Inc., a Washington corporation.