Exhibit 21.1

The SCO Group, Inc. Listing of Subsidiaries

		Ownership
Subsidiary	Location	Interest
SCO Operations, Inc.	United States	Wholly owned
SCO Global, Inc.	United States	Wholly owned
SCO Software (UK) Ltd.	United Kingdom	Wholly owned
SCO Japan, Ltd.	Japan	Wholly owned
SCO Canada, Inc.	Canada	Wholly owned
The SCO Group (Deutschland) GmbH	Germany	Wholly owned
The SCO Group (France) Sarl	France	Wholly owned
SCO Software (India) Private Ltd.	India	Wholly owned
ME Inc.	United States	Wholly owned
Cattleback Intellectual Property Holdings, Inc.	United States	Wholly owned