SUBSIDIARIES OF THE REGISTRANT

Published on March 29, 1999



EXHIBIT 21


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)

Rembrandt Financial Services Company Pennsylvania

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

Primus Capital Advisors Company Canada (Federal)

SEI Advanced Capital Management, Inc. Delaware

SEI Global Capital Investments, Inc. Delaware

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

SEI Global Asset Management Limited Ireland

Fund Resources International Limited Ireland

SEI Investments Argentina, S. A. Argentina

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

Latinvest Sociedad de Bolsa, S. A. Argentina

Quadrum, S. A. Argentina

Fortum, S. A. DE C.V. Mexico


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