<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>23
<FILENAME>dex21.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>
<PAGE>

                                                                      Exhibit 21

                              DIRECTV HOLDINGS LLC
                              LIST OF SUBSIDIARIES

ENTITY                                      STATE OF INCORPORATION
------                                      ----------------------

DIRECTV Financing Co., Inc.                 Delaware
DIRECTV Enterprises, LLC                    Delaware
DIRECTV, Inc.                               California
DIRECTV Operations, LLC                     California
USSB II, Inc.                               Minnesota
DIRECTV Customer Services, Inc.             Delaware
DIRECTV Merchandising, Inc.                 Delaware

</TEXT>
</DOCUMENT>