WAINOCO OIL CORPORATION
                  LIST OF SUBSIDIARIES OF THE REGISTRANT


Wainoco Oil Corporation (incorporated in Wyoming)

    662712 Alberta Ltd. (incorporated in Alberta)

    Wainoco Resources, Inc. (incorporated in Delaware),
      a subsidiary of Wainoco Oil Corporation.
    
    Wainoco Oil & Gas Company (incorporated in Delaware),
      a subsidiary of Wainoco Resources, Inc.

    Frontier Holdings Inc. (incorporated in Delaware),
      a subsidiary of Wainoco Oil Corporation.

        Frontier Oil Corporation (incorporated in Delaware) ,
          a subsidiary of Frontier Holdings Inc.
        
          Frontier Refining Inc. (incorporated in Delaware),
            a subsidiary of Frontier Oil Corporation.
        
          Frontier Oil and Refining Company (incorporated in Delaware),
            a subsidiary of Frontier Oil Corporation.
        
          Frontier Pipeline Inc. (incorporated in Delaware),
            a subsidiary of Frontier Oil Corporation.