SUBSIDIARIES OF THE REGISTRANT

Published on March 29, 2001



EXHIBIT 21
SUBSIDIARIES OF THE REGISTRANT









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SUBSIDIARIES OF THE REGISTRANT
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JURISDICTION OF ORGANIZATION
NAME OR INCORPORATION
---- ----------------

SEI Investments Distribution Company Pennsylvania

SEI Investments Management Corporation Delaware

SEI, Inc. Canada (Federal)

SEI Capital Limited Canada (Federal)

SEI Investments Developments, Inc. Delaware

SEI Investments Mutual Funds Services Delaware

SEI Investments Fund Management Delaware

SEI Trust Company Pennsylvania

SEI Funds, Inc. Delaware

SEI Investments, Inc. Delaware

SEI Global Investments Corporation Delaware

SEI Capital AG Switzerland

SEI Investments Canada Company Canada (Federal)

SEI Advanced Capital Management, Inc. Delaware

SEI Global Capital Investments, Inc. Delaware

SEI Investments Global Management (Cayman) Inc. Cayman Islands, B.W.I.

SEI Investments Global, Limited Ireland

Fund Resources International Limited Ireland

SEI Investments Argentina, S. A. Argentina

SEI Global Holdings Inc. Cayman Islands, B.W.I.

Latinvest Sociedad de Bolsa, S. A. Argentina

Quadrum, S. A. Argentina

SEI Investments South Africa Limited South Africa

SEI Primus Holdings Canada

SEI Investments Trustee & Custodial Services (Ireland) Limited Ireland

SEI Private Trust Pennsylvania


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SEI Venture Inc Delaware

SEI Investments de Mexico Mexico

SEI Asset Korea South Korea

SEI Investments Europe Limited United Kingdom

78