EXHIBIT 21


                              List of Subsidiaries

Starway Management Limited, a British Virgin Islands  corporation  (ownership of
50%  interest as of  September  30, 2004 and 65%  ownership  as of November  17,
2004).

Shenzhen  Dicken  Industrial  Development  Limited,  a company  organized in the
People's Republic of China.

Shenzhen  Dicken  Technology  Development  Limited,  a company  organized in the
People's Republic of China.

Miramar Development Limited, a company organized in Hong Kong.