Exhibit 21

SUBSIDIARIES

The following is a list of the significant subsidiaries of the Company as of September 20, 2006:

Subsidiary	Jurisdiction of Incorporation
Telecommunications Transmission Segment
Comtech Antenna Systems, Inc.	Delaware
Comtech EF Data Corp.	Delaware
Comtech Systems, Inc.	Delaware
Comtech AHA Corporation	Delaware
Comtech Vipersat Networks, Inc.	Delaware
Memotec Inc.	New Brunswick , Canada
RF Microwave Amplifiers Segment
Comtech PST Corp.	New York
Mobile Data Communications Segment
Comtech Mobile Datacom Corporation	Delaware
Comtech Tolt Technologies, Inc.	Delaware