Exhibit 21.1

EMERSON RADIO CORP. AND SUBSIDIARIES

EXHIBIT TO FORM 10-K

SUBSIDIARIES OF THE REGISTRANT

	Jurisdiction of		Percentage of
Name of Subsidiary	Incorporation		Ownership
Emerson Radio (Hong Kong) Limited		Hong Kong		100.0	%*
Emerson Radio International Ltd		British Virgin Islands		100.0	%
Emerson Global Limited		British Virgin Islands		100.0	%

* One share is owned by a resident director, pursuant to local law.

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