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