EXHIBIT 21.1

SUBSIDIARIES OF THE REGISTRANT

1) SanDisk Manufacturing, a Republic of Ireland company

2) SanDisk International Limited, a Republic of Ireland company

3) SanDisk Limited, a Japanese company

4) SanDisk SemiConductor (Shanghai) Co., Ltd., a Peoples Republic of China company

5) SanDisk (Ireland) Limited, a Republic of Ireland company

6) SanDisk (Cayman) Limited, a Cayman Islands company

7) SanDisk Enterprise IP LLC, a Texas company

8) SanDisk IL Ltd., an Israeli company

9) SanDisk Storage Malaysia Sdn. Bhd., a Malaysian company

10) SanDisk Flash B.V., a Netherlands company

11) SanDisk Technologies Inc., a Texas company