EXHIBIT
          NUMBER        DESCRIPTION

          21.1          Subsidiaries of the Company.


           1



                        ALLEGHENY & WESTERN ENERGY CORPORATION

                                     SUBSIDIARIES


          1.   Mountaineer Gas Company, a West Virginia corporation,
               formerly Columbia Gas Company of West Virginia.

          2.   Petro Services, Inc., a West Virginia corporation.

          3.   Gas Access Systems, Inc., a West Virginia corporation.

          4.   TEX-HEX, Corp., a Texas corporation.

          5.   A&W Exploration New Zealand Limited, a New Zealand
               Corporation.

          6.   Mountaineer Gas Services, Inc., a West Virginia corporation,
               a wholly-owned subsidiary of Mountaineer Gas Company.