Exhibit 21

SUBSIDIARIES OF THE COMPANY

	State or other jurisdiction of
Name of Subsidiary	incorporation or organization
PictureTel Securities Corporation	Massachusetts
PictureTel International Corporation	Delaware
PictureTel Technology Corporation	Delaware
PictureTel Service Corporation	Delaware
PicTel Videoconferencing Systems Corporation	Delaware
PictureTel Australia Pty. Ltd.	Australia
PictureTel International Ltda.	Brazil
PictureTel International BV (Netherlands)	Netherlands
PictureTel GmbH	Germany
PictureTel Italy S.r.l	Italy
PictureTel Company, Ltd.	Japan
PictureTel Mexico S.A. de C.V.	Mexico
PictureTel Service Ltd. Pte	Singapore
PictureTel Scandinavia AB	Sweden
PictureTel (Schweiz) AG	Switzerland
PictureTel UK Limited	United Kingdom
PictureTel FSC, Ltd.	United States Virgin Islands
PictureTel Venezuela SA	Venezuela
MultiLink Europe Ltd.	United Kingdom
MultiLink UK Limited	United Kingdom
PictureTel Audio Holdings, Inc.	Delaware
Starlight Networks, Inc.	California
1414c, Inc.	Delaware

      All the subsidiaries are wholly owned (except for directors’ qualifying shares in certain countries), either directly or indirectly, by the company and may do business under their own name as well as the name PictureTel Corporation.