EXHIBIT
21
Airspan
Significant Subsidiaries (1)
Airspan
Communications Limited
Airspan
Networks PTY Ltd (Australia) (Subsidiary of Airspan Communications
Ltd)
Airspan
Communications (Shanghai) Co. Ltd
P.T.
Airspan Networks Indonesia
Airspan
Networks (Israel) Ltd (Subsidiary of Airspan Communications Ltd)
Airspan
Japan Kabushiki Kaisha
Airspan
Networks (Finland) OY (Subsidiary of Airspan Communications Ltd)
Airspan
Solutions Limited (Subsidiary of Airspan Communications Limited)
(1) All
subsidiaries are 100% owned unless otherwise indicated. The names of other
subsidiaries have been omitted from the above list since considered in the
aggregate, they would not constitute a significant subsidiary under Securities
and Exchange Commission Regulation S-X, Rule 1-02(w).