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Exhibit 21.1

Subsidiaries of Cutera, Inc. (DE)

    Name                    State or Country of Incorporation or Organization

Cutera Australia Party Limited                    Australia

Cutera SPRL                            Belgium

Cutera Canada, Inc.                        Canada

Cutera Limited                            England & Wales

Cutera Importing Limited                    England & Wales

Cutera France SarL                        France

Cutera Germany GmbH                        Germany

Cutera HK Limited                        Hong Kong

Cutera Japan K.K.                        Japan

Cutera Spain S.L.                        Spain

Cutera Switzerland GmbH                    Switzerland