EXHIBIT 21

SUBSIDIARIES OF INTER-TEL, INCORPORATED

     Listed below are all the subsidiaries of Inter-Tel, Incorporated, as well as the jurisdiction under the laws of which each was organized, and the percentage of the outstanding voting stock of each owned by Inter-Tel, Incorporated.

	Percentage			State or
	of Voting			Jurisdiction
Name	Stock Owned			of Organization
Inter-Tel Integrated Systems, Inc.		100	%	Arizona
Inter-Tel Technologies, Inc.		100	%	Arizona
Inter-Tel Leasing, Inc.		100	%	Arizona
Inter-Tel Software and Services, Inc.		100	%	Arizona
Inter-Tel Midwest, Inc.		100	%	Delaware
Inter-Tel Incorporated-New Jersey		100	%	Delaware
Inter-Tel NetSolutions, Inc.		100	%	Texas
Inter-Tel DataCom, Inc.		100	%	California
Southwest Telephone Systems, Inc.		100	%	New Mexico
American Telcom Corp. of Georgia, Inc.		100	%	Georgia
Access West, Inc.		100	%	Delaware
Inter-Tel Integrated Systems (UK), Ltd.		100	%	United Kingdom
Swan Solutions Limited		100	%	United Kingdom
Inter-Tel Japan, Inc.		100	%	Japan
Tri-Com Communications, Inc.		100	%	North Carolina
Florida Telephone Systems, Inc.		100	%	Florida
NTL Corporation dba ComNet of Ohio		100	%	Ohio
Integrated Telecom Services Corporation		100	%	Kentucky
Telephone Corporation of America, Inc. (Telcoa)		100	%	Maryland
TDI Services Corporation, Technology Dynamics for the 21st Century		100	%	Virginia
Inter-Tel Business Information Systems, Inc.		100	%	Arizona