EXHIBIT 21 
				    WEST ONE BANCORP 
				 LIST OF SUBSIDIARIES 
				AS OF DECEMBER 31, 1994 
 
 
West One Bancorp, its subsidiaries, and the state of incorporation of each are 
listed below.  The name of each subsidiary is indented under the name of its 
immediate parent.  Each subsidiary does business only under the name shown. 
 
								State 
								of 
	   Name                                                 Incorporation 
 
West One Bancorp                                                Idaho 
   West One Bank, Idaho                                         Idaho 
      West One Insurance Services, Inc.                         Idaho  
   West One Bank, Washington                                    Washington 
   West One Bank, Utah                                          Utah 
      Tracy Collins Mortgage Company                            Utah  
   West One Bank, Oregon                                        Oregon 
   West One Bank, Oregon, S.B.                                  Oregon  
      Ward Cook, Inc.                                           Oregon 
      WF Service Corporation                                    Oregon 
   Idaho First Bank                                             Idaho 
   West One Financial Services, Inc.                            Idaho 
   West One Trust Company                                       Utah 
   West One Trust Company, Washington                           Washington 
   West One Life Insurance Company                              Arizona