EXHIBIT 21.1

KOPIN CORPORATION

SUBSIDIARIES OF KOPIN CORPORATION

The Registrant has the following wholly owned (“W”) and majority owned subsidiaries (“M”).

Subsidiary	Type	State of Incorporation	Fiscal Year End
VS Corporation	W	Delaware	December 31
Forth Dimension Displays, Ltd.	W	United Kingdom	December 31
Kopin Display Corporation	W	Delaware	December 31
Kopin Securities Corporation	W	Delaware	December 31
Kopin (HK), Ltd.	W	Hong Kong	December 31
eMDT America, Inc.	M	California	December 31
Kopin Software Ltd.	W	United Kingdom	December 31
Kopin Targeting Corporation	W	Delaware	December 31
NVIS, Inc.	W	Virginia	December 31