E-1             
                      
                      
                      EXHIBIT (22) SUBSIDIARIES OF THE REGISTRANT
                     
    The voting stock of the following subsidiaries is 100% owned by the
    Registrant:
                                             
                                                       State or Sovereign
     Name of Subsidiary                                of Incorporation
          
          
          Energy West Resources, Inc. (formerly Vesta, Inc.)     Montana
          Montana Sun, Inc.                                      Montana
          Rocky Mountain Fuels, Inc.                             Montana