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 28
Kopin Europe Limited	W	United Kingdom	December 28
Kopin Display Corporation	W	Delaware	December 28
Kopin Securities Corporation	W	Delaware	December 28
Kopin (HK), Ltd.	W	Hong Kong	December 28
e-MDT America Inc.	W	California	December 28
Kopin Software Ltd.	W	United Kingdom	December 28
Kopin Targeting Corporation	W	Delaware	December 28
Kopin Virginia, Inc.	W	Virginia	December 28