EXHIBIT 21.1

                         LIST OF SUBSIDIARIES


     We own shares of the common stock of MedCom Network, Inc., a
California corporation ("MedCom")representing approximately 30% of
the issued and outstanding common stock of MedCom.  MedCom does
business under the name of MedCom.

     We own all of the issued and outstanding common stock of
TeleWrx, Inc., a Florida corporation.  TeleWrx is our wholly owned
subsidiary and does business under the name of TeleWrx.