EXHIBIT 21.1

SUBSIDIARY CORPORATIONS OF CUBIC CORPORATION

PLACE OF INCORPORATION AND PERCENTAGE OWNED

	Place of	Percentage
Subsidiary	Incorporation	Owned
CONSOLIDATED CONVERTING CO. Whittier, California	California	100	%
CUBIC APPLICATIONS, INC. Lacey, Washington	California	100	%
CUBIC COMMUNICATIONS, INC. San Diego, California	California	100	%
CUBIC DE MEXICO Tijuana, Mexico	Mexico	100	%
CUBIC DEFENSE APPLICATIONS, INC. San Diego, California	California	100	%
CUBIC FOREIGN SALES, INC. San Diego, California	St. Thomas U.S. Virgin Islands	100	%
CUBIC HOLDINGS LTD. Aukland, New Zealand	New Zealand	100	%
CUBIC LAND, INC. San Diego, California	California	100	%
CUBIC ADVANCED TACTICAL SYSTEMS, LLC Orlando, Florida	Delaware	50	%
CUBIC SIMULATION SYSTEMS, INC. Orlando, Florida	Delaware	100	%
CUBIC TRANSPORTATION SYSTEMS, INC. San Diego, California	California	100	%

	Place of	Percentage
Subsidiary	Incorporation	Owned
CUBIC TRANSPORTATION SYSTEMS LIMITED London, England	England	100	% *
*(100% owned subsidiary of Cubic (U.K.) Limited)
CUBIC TRANSPORTATION SYSTEMS (AUSTRALIA) PTY LIMITED New South Wales, Australia	Australia	100	% *
* (50% owned subsidiary of Cubic Corporation and    50% owned subsidiary of Cubic Transportation Systems, Inc.)
CUBIC (U.K.) LIMITED London, England	England	100	%
CUBIC WORLDWIDE TECHNICAL SERVICES, INC. San Diego, California	Delaware	100	%
OSCMAR INTERNATIONAL LIMITED Auckland, New Zealand	New Zealand	100	% *
*(100% owned subsidiary of Cubic Holdings Ltd.)