<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>2
<FILENAME>ex_21.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>

                                                                      Exhibit 21
                                                                      ----------
<TABLE>
<CAPTION>

General DataComm Industries, Inc.
Subsidiaries of the Registrant

                                           State or             Percentage
                                        Jurisdiction of         of Voting
Subsidiaries                             Incorporation        Securities Owned
------------                             -------------        ----------------
<S>                                        <C>                    <C>
General DataComm, Inc.                     Delaware               100%
GDC Federal Systems, Inc.                  Delaware               100%
DataComm Leasing Corporation               Delaware               100%
GDC Holding Company, LLC                   Delaware               100%  (Owned by General DataComm, Inc.)
GDC Realty, Inc.                           Texas                  100%
GDC Naugatuck, Inc.                        Delaware               100%  (Owned by GDC Realty, Inc.)
Grupo GDC de Mexico S.A. de C.V.           Mexico                  25%  (Sold in November 2004)

In liquidation:
General DataComm Advanced Research
Center Limited                             United Kingdom         100%
General DataComm Limited                   United Kingdom         100%
</TABLE>

                                      101

</TEXT>
</DOCUMENT>