EXHIBIT 21

SUBSIDIARIES OF eLOT, INC.

	JURISDICTION OF
NAME	INCORPORATION		% OWNERSHIP			BUSINESS
eLottery, Inc.		Delaware		100	%		Lottery retailing services
							and systems
ELOTTONET, Inc.		Delaware		100	%		Lottery results
							notification and
							general marketing
							services

All listed subsidiaries do business only under their corporate names listed above. Certain inactive and immaterial subsidiaries, which if considered in the aggregate as a single subsidiary would not constitute a “significant subsidiary” as defined in Rule 1-02(w) of the Commission, as of December 31, 2000, are not listed.