<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>3
<FILENAME>cpi12310110kex21.txt
<DESCRIPTION>CPI AEROSTRUCTURES SUBSIDIARIES
<TEXT>

                                                                   Exhibit 21.1

                         SUBSIDIARIES OF THE REGISTRANT


  Name                Percentage Ownership            State of Incorporation
  ----                --------------------            ----------------------
  Kolar, Inc. *        100 %                           Delaware


      * Currently in the process of liquidating its assets.

</TEXT>
</DOCUMENT>
