<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>9
<FILENAME>a2040014zex-21_1.txt
<DESCRIPTION>EXHIBIT 21.1
<TEXT>

<PAGE>
                                                                    EXHIBIT 21.1

                              LIST OF SUBSIDIARIES

UTStarcom China Ltd., a company organized under the laws of the People's
Republic of China.

Hangzhou UTStarcom Telecommunications Co., Ltd., a company organized under the
laws of the People's Republic of China.

Guangdong UTStarcom Telecom Co., Ltd., a company organized under the laws of the
People's Republic of China.

AbacusChina, Inc., a company organized under the laws of the Cayman Islands.
</TEXT>
</DOCUMENT>
