EXHIBIT 21
MATERIAL SUBSIDIARIES OF THE REGISTRANT
AS OF DECEMBER 31, 2007
| Name |
Country | |
| MSC International Company | U.S.A. (California) | |
| MSC.Software Australia Pty Ltd. | Australia | |
| MSC.Software Asia Pty Ltd. | Australia | |
| MSC.Brasil Software e Engenharia Ltda. | Brazil | |
| MSC.Software Ltd. | Canada | |
| MSC.Software s.r.o. | Czech Republic | |
| MSC.Software SARL | France | |
| MSC.Software GmbH | Germany | |
| MSC.Software S.r.l. | Italy | |
| MSC.Software Corporation India Private Limited | India | |
| MSC.Software Ltd. | Japan | |
| MSC.Software Korea Corporation | Korea | |
| Compumod Sdn. Bhd. | Malaysia | |
| MSC.Software Benelux B.V. | Netherlands | |
| MSC.Software AS | Norway | |
| MSC.Software Sp. zo.o | Poland | |
| MSC (Beijing) Technical Service Co., Ltd. | Peoples’ Republic of China | |
| OOO “MSC Software RUS” | Russian Federation | |
| MSC.Software (Singapore) Pte. Ltd. | Singapore | |
| MSC.Software Simulating Reality, S.A. | Spain | |
| MSC.Software Sweden A.B. | Sweden | |
| MSC.Software Limited | United Kingdom |