Exhibit 21.1

SUBSIDIARIES OF GATEWAY, INC.

Subsidiary Name	Jurisdiction
Advanced Logic Research, Inc.	Delaware
AD Technologies LLC	Delaware
Cowabunga Enterprises, Inc. dba Gateway.com	Delaware
eMachines Asia, Ltd	Hong Kong
eMachines Europe B.V.	Netherlands
eMachines Internet Group, Inc.	Delaware
eMachines Ltd.	England and Wales
eMachines, Inc.	Delaware
Gateway Accessory Stores, Inc.	Delaware
Gateway Asia, Inc.	Delaware
Gateway Canada Corp.	Canada
Gateway Companies, Inc.	Delaware
Gateway Computers Ireland Limited	Ireland
Gateway France SAS	France
Gateway International Computers Ltd.	Ireland
Gateway International Holdings, Inc.	Delaware
Gateway Japan, Inc.	Delaware
Gateway KK	Japan
Gateway Manufacturing LLC	Delaware
Gateway Professional LLC	Delaware
Gateway Sub II LLC	Delaware
Gateway Technologies, Inc.	Delaware
GTW de Mexico S. de R.L. de C.V.	Mexico
GW Holdings LLC	Delaware
Spotware Technologies, Inc.	Delaware