EXHIBIT 21

SYBASE, INC. SUBSIDIARIES
(AS OF DECEMBER 31, 2004)

COMPANY NAME	JURISDICTION OF FORMATION
Sybase Argentina, S.A.	Argentina
Sybase Australia Pty Limited	Australia
Sybase BVBA/SPRL	Belgium
Sybase Brasil Software Limitada	Brazil
Sybase Canada Limited	Canada
iAnywhere Solutions Canada Limited	Canada
Sybase Software (China) Co., Ltd.	China
Sybase (Cyprus) Limited	Cyprus
Sybase ApS	Denmark
Sybase France S.a.r.l.	France
Sybase GmbH	Germany
New Era of Networks Hong Kong Ltd.	Hong Kong
SLI Consulting Limited	Hong Kong
Sybase China Limited	Hong Kong
Sybase Hong Kong Limited	Hong Kong
Financial Services Square Limited	Hong Kong
Sybase India, Ltd.	India
Sybase (India) Private Limited	India
P.T. Sybase Informatindo Indonesia	Indonesia
Sybase Ireland Limited	Ireland
Sybase Italia S.r.l.	Italy
iAnywhere Solutions KK	Japan
Sybase KK	Japan
Sybase Korea, Ltd.	Korea
Sybase Europe Luxembourg S.a.r.l.	Luxembourg
Sybase Luxembourg S.a.r.l.	Luxembourg
SLI Consulting Sdn Bhd	Malaysia
Sybase Software (Malaysia) Sdn Bhd	Malaysia
Sybase de Mexico, S. de R.L. de C.V.	Mexico
Sybase Europe B.V.	Netherlands
Sybase Nederland B.V.	Netherlands
iAnywhere Solutions B.V.	Netherlands
Christie Partners Holdings C. V.	Netherlands
Sybase (N.Z.) Limited	New Zealand
Sybase Norge AS	Norway
Sybase Philippines Inc.	Philippines
New Era of Networks (Singapore) Ltd.	Singapore
Sybase (Singapore) Pte Ltd.	Singapore
SLI Consulting Pte Ltd.	Singapore
SLI Singapore	Singapore
Sybase Iberia S.L.	Spain
Sybase Sverige AB	Sweden
Sybase (Schweiz) GmbH	Switzerland
Sybase Taiwan Co., Ltd.	Taiwan
Sybase (Thailand) Limited	Thailand
AvantGo Europe Limited	United Kingdom
Sybase International Limited	United Kingdom
Sybase (UK) Limited	United Kingdom
New Era of Networks (UK) Limited	United Kingdom
SLI Consulting UK Limited	United Kingdom
Sybase International Limited	United Kingdom
Sybase International Holdings Corporation	United States
iAnywhere Solutions, Inc.	United States
Financial Fusion, Inc.	United States
Sybase Global, LLC	United States