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 Corporation
  
  Yankee Atomic Electric Company Massachusetts