Exhibit 21.  Subsidiaries of Registrant


                                                    Year          Percentage
                               Jurisdiction        Acquired        of Voting
Name of Subsidiary           of Incorporation     or Formed    Securities Owned
__________________           ________________     _________    ________________
                                                                               
ASI Data Services Inc.            Maine              1993            100%
                                                                               
Northeast Bank, FSB               Maine              1987            100%
(and its 100% owned                                                      
subsidiary, Northeast 
Service Corp. and 62.5% 
owned second tier 
subsidiary, First New 
England Benefits, Inc.)