EX-21 5 cognigen63006ex21.htm EXHIBIT 21--SUBSIDIARIES Cognigen Networks, Inc. June 30, 2006 Form 10-KSB--Exhibit 21

COGNIGEN NETWORKS, INC.

EXHIBIT 21

SUBSIDIARIES

Our only subsidiaries are (i) Intandem Communication Corp., a Delaware corporation; (ii) Lowest Cost Mall, Inc., a Colorado corporation; and (iii) Cognigen Business Systems, Inc., a Delaware corporation, all of which are wholly owned subsidiaries.