Exhibit 21.1

EMERSON RADIO CORP. AND SUBSIDIARIES

EXHIBIT TO FORM 10-K

PRINCIPAL SUBSIDIARIES OF THE REGISTRANT

		Jurisdiction of		Percentage of
Name of Subsidiary		Incorporation		Ownership
Emerson Global Limited		British Virgin Islands		100.0%
Emerson Radio (Hong Kong) Limited		Hong Kong		100.0%
H.H. Scott, Inc.		New Jersey, USA		100.0%