EXHIBIT 21

LIST OF SUBSIDIARIES

OF

AMERIRESOURCE TECHNOLOGIES, INC.

1.   West Texas Real Estate & Resources, Inc. is a Nevada corporation

2.   BizAuctions, Inc. is a Delaware corporation

3.   BizAuctions Corp. is a Nevada corporation

4.   Business Auctions, Inc. is a Nevada corporation

5.   RoboServer Systems Corp. is a Delaware corporation

6.   Self-Serve Technologies, Inc. is a Nevada corporation

7.   AuctionWagon, Inc. is a California corporation

8.   VoIPCom USA, Inc. is a Delaware corporation

9.   Net2Auction Corporation is a Nevada corporation