Exhibit 21.1

SUBSIDIARIES OF REGISTRANT

AUGUST 31, 2007

Registrant: Emtec, Inc. (Delaware)

Subsidiaries:	Emtec, Inc. (New Jersey)
	Emtec Viasub LLC (Delaware)
	Subsidiary:	Emtec Federal, Inc. (formerly, Westwood Computer Corporation) (New Jersey)
		Emtec Global Services LLC