Exhibit 21.1

SUBSIDIARIES OF REGISTRANT

August 31, 2008

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 (formerly, Emtec Federal Services LLC)

Subsidiary: Luceo, Inc. (Illinois)

eBusiness Application Solutions, Inc. (New Jersey)

Aveeva, Inc. (Delaware)

Subsidiary: Aviance Software India Private Limited (India)