<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>8
<FILENAME>b61877ccexv21w1.txt
<DESCRIPTION>EX-21.1 SUBSIDIARIES OF REGISTRANT
<TEXT>
<PAGE>
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                                                                    EXHIBIT 21.1

                             List of Subsidiaries*
                             --------------------
<TABLE>
<CAPTION>
Name                                                          Jurisdiction
----                                                          ------------
<S>                                                          <C>
3Com Europe Ltd.                                              England
3Com APR Pte Ltd.                                             Singapore
Huawei-3Com Co., Ltd. ("H-3C")**                              Hong Kong
Hangzhou Huawei-3Com Technology Co., Ltd.***                  China
</TABLE>

*Omits subsidiaries that, considered in the aggregate as a single subsidiary, do
not constitute a significant subsidiary as of the end of the 2006 fiscal year
(using the definition of "significant subsidiary" in Rule 1-02(w) of Regulation
S-X).

**51%-owned by 3Com Corporation through its wholly-owned subsidiary 3Com
Technologies.

***100%-owned by H-3C.
</TEXT>
</DOCUMENT>