Exhibit 21
SUBSIDIARIES OF COMMUNICATIONS SYSTEMS, INC.
| Subsidiaries | Jurisdiction of Incorporation |
| Austin Taylor Communications, Ltd. | United Kingdom |
| JDL Technologies, Inc. | Minnesota |
| Transition Networks, Inc. | Minnesota |
| Ecessa Corporation | 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.