                                                                    EXHIBIT 21.1
                                                                    ------------



                  LIST OF SUBSIDIARIES OF CYTATION CORPORATION
                  --------------------------------------------


1.   Deer Valley  Acquisitions  Corp.,  organized  under  the laws of Florida, a
     wholly-owned  subsidiary  of  Cytation  Corporation.

2.   Deer Valley  Homebuilders,  Inc.,  organized  under  the laws of Alabama, a
     wholly-owned  subsidiary  of  Deer  Valley  Acquisitions  Corp.

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