EXHIBIT 21




  SUBSIDIARIES OF THE COMPANY

  Pacific Gas Transmission Company, a California Corporation, has the following
  subsidiaries:

                                          Ownership or
                                          Percentage of        State or
                                          Voting              Jurisdiction of
                                          Securities          Incorporation or
       Name of Subsidiary                 Owned               Organization
  ----------------------------------    ---------------     -------------------
  Energy Source, Inc.                          100%            California
  PG&E Energy Source Canada, Inc.              100%            Canada
  PGT Australia Pty Ltd                        100%            Australia
  PGT Nominees Pty Ltd*                        100%            Australia
  PGT Queensland Pty Ltd                       100%            Australia
  PGT Queensland Unit Trust                    100%            Australia
  PGT Victoria Pty Ltd*                        100%            Australia
  PGT Western Australia Pty Ltd*               100%            Australia
  Pacific Gas Transmission International, Inc. 100%            California

  
  * Created in anticipation of future business activities; currently does no
  business.