EXHIBIT 21

 Subsidiaries of Pomeroy IT Solutions, Inc.

Subsidiary	State of Incorporation
PCR Holdings, Inc. (f/k/a Technology Integration Financial Services, Inc.)	Kentucky
Pomeroy Select Integration Solutions, Inc.	Delaware
Pomeroy Computer Resources Holding Company, Inc.	Delaware
Pomeroy IT Solutions Sales Company, Inc.	Delaware
Pomeroy Staffing Solutions, LLC	Delaware
PCR Properties, LLC (f/k/a T.I.F.S. Advisory Services, Inc.)	Delaware
Pomeroy Computer Resources Operations, LLP	Kentucky
Alternative Resources Corporation	Delaware
ARC Services, Inc.	Delaware
ARC Midholding, Inc.	Delaware
ARC Technology Management, LLC	Delaware
ARC Staffing Management, LLC	Delaware
ARC Shared Services, LLC	Delaware
ARC Solutions, Inc.	Delaware
Pomeroy IT Solutions Canada Unlimited Liability Company	Nova Scotia