Exhibit 21
SUBSIDIARIES OF COMMUNICATIONS SYSTEMS, INC.
| Subsidiaries | Jurisdiction of Incorporation | |
| Suttle, Inc. | Minnesota | |
| Suttle Costa Rica, S.A. | Costa Rica | |
| Austin Taylor Communications, Ltd. | United Kingdom | |
| JDL Technologies, Inc. | Minnesota | |
| Twisted Technologies, Inc. | Georgia | |
| Transition Networks, Inc. | Minnesota | |
| LANart Corporation | Massachusetts | |
| MiLAN Technology Corporation | California | |
| Image Systems Corporation | Minnesota | |
| Transition Networks Europe | United Kingdom | |
| Transition Networks EMEA, Ltd. | United Kingdom | |
| Net2Edge, Ltd. | United Kingdom |
All these subsidiaries are 100%-owned directly by Communications Systems, Inc. The financial statements of all these subsidiaries are included in the consolidated financial statements of Communications Systems, Inc.
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