Exhibit 21.1

Subsidiaries of Registrant

     The Company or the registrant has seven wholly-owned
subsidiaries. Six of which are corporations organized under the
laws of The State of New Hampshire: CECo, E&H, Unitil Power,
Unitil Realty, Unitil Resources and Unitil Service. The seventh,
FG&E, is organized under the laws of The State of Massachuesetts.