Exhibit 21

                 NORTH PITTSBURGH SYSTEMS, INC. AND SUBSIDIARIES

                           Subsidiaries of Registrant

     North Pittsburgh Telephone Company, Penn Telecom, Inc. and Pinnatech, Inc.
are wholly-owned subsidiaries of the Registrant. The wholly-owned subsidiaries
of the Registrant are incorporated in the Commonwealth of Pennsylvania. In
addition, Penn Telecom, Inc. owns 49.5% of Boulevard Communications, L.L.P.
(Boulevard). The Registrant owns 50% of the voting capital stock of Multi, Inc.
which in turn owns 1.0% of Boulevard. Neither Boulevard nor Multi, Inc. is
considered a significant subsidiary. Penn Telecom, Inc.'s ownership of Boulevard
and the Registrant's ownership of Multi, Inc. are accounted for using the equity
method.