EXHIBIT 21.1

SUBSIDIARIES OF THE REGISTRANT

1. SanDisk Corporation, a Delaware company
2. SanDisk Limited, a Japanese company
3. SanDisk Israel (Tefen) Ltd., an Israeli company
4. SanDisk Hong Kong Limited, a Hong Kong company
5. SanDisk (Cayman) Limited, a Cayman Islands company
6. SanDisk Secure Content Solutions, Inc., a Delaware company
7. SanDisk Equipment Ltd., a Japanese company
8. SanDisk Manufacturing, a Republic of Ireland company
9. SanDisk International Limited, a Republic of Ireland company
10. SanDisk India Device Design Centre, Ltd., an Indian company
11. SanDisk (Ireland) Limited, a Republic of Ireland company
12. SanDisk Taiwan Limited, a Taiwanese company
13. SanDisk Semiconductor (Shanghai) Co. Ltd., a Peoples Republic of China company
14. SanDisk 3D LLC, a Delaware company
15. SanDisk IL Ltd. (formerly msystems Ltd.), an Israeli company
16. M-Systems, Inc., a New York company
17. M-Systems Finance Inc., a Cayman Islands company
18. P.P.S. von Koppen Pensioen B.V., a Netherlands company
19. M-Systems B.V., a Netherlands company
20. M-Systems Asia Ltd., a Taiwanese company
21. SanDisk Spain, S.L.U., a Spanish company
22. SanDisk Bermuda Limited, a Republic of Bermuda company
23. Prestadora SD, S. de R. L. de C.V., a Mexican company
24. MusicGremlin, Inc., a New York company
25. SanDisk Brasil Participacoes Ltda., a Brazilian company
26. SanDisk Scotland Ltd., a Scottish company
27. SanDisk B.V., a Netherlands company
28. SanDisk GmbH, a German company
29. SanDisk France SAS, a French company
30. SanDisk UK Ltd., a British  company
31. SanDisk Sweden AB, a Swedish company
32. SanDisk Switzerland Sarl, a Swiss company
33. SanDisk Korea Ltd., a Korean company
34. SanDisk Italy S.R.L., an Italian company
35. Information Technology (Shanghai) Co. Ltd. (formerly known as SanDisk Trading (Shanghai) Co., Ltd.), a Peoples Republic of China company