EXHIBIT (21)



            Subsidiaries of New England Power Company



                                                                                            State of Incorporation or
Name of Company                             Organization
- ---------------                                                  -------------------------
                                                                            
Connecticut Yankee Atomic       Connecticut
  Power Company

Maine Yankee Atomic                     Maine
  Power Company

Vermont Yankee Nuclear                       Vermont
  Power Corporatio

Yankee Atomic Electric Company               Massachusetts