EXHIBIT 21

Subsidiaries of ESS Technology, Inc.

•   ESS Technology Holdings, Inc. — California

•   ESS Technology International, Inc. — Cayman Islands

•   ESS British Columbia Holdings, Inc. (formerly known as Silicon Analog Systems Corporation) — British Columbia

•   ESS (Far East) Ltd. — Hong Kong

•   ESS Technology International (Korea) Ltd — Korea

•   ESS KK — Japan

•   ESS Electronics Technology (Shenzhen) Co., Ltd. — China

•   ESS Electronics Technology (Beijing) Co., Ltd. (inactive) — China

•   Pictos Technologies, Inc. — Delaware

•   Zing Network, Inc. — California

•   Zing Networks Ltd. (formerly known as Pix.com, Ltd.) — Israel

•   Pictos FN — California
      (merged into ESS Technology Holdings, Inc. on July 19, 2004)

•   Pix.com, Inc. — California
     (merged into ESS Technology Holdings, Inc. on July 19, 2004)

•   Taiwan Pictos Ltd — Taiwan

•   Pictos Technologies (Hong Kong) Ltd. — Hong Kong

•   Divio, Inc. — California

•   Divio Micro-electronics (Shanghai) Co. Ltd — China