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                                                                      EXHIBIT 21

                         FLUOR CORPORATION SUBSIDIARIES


                                                                     Organized
   Name of Company                                                 Under Laws of
   ---------------                                                 -------------

Fluor Corporation (Subsidiaries 1)                                  Delaware

   American Equipment Company, Inc.                                 S. Carolina
      AMECO Services Inc.                                           Delaware
   Apex Coal Company                                                Virginia
   Claiborne Fuels, Inc.                                            California
   Coral Drilling, C.A.                                             Venezuela
   Daniel International Corporation                                 S. Carolina
      Daniel Navarra, S.A.                                          Spain
      Fluor Daniel Engineering, Inc.                                Ohio
      Materiales y Equipos Auxiliares para la
            Construccion, S.A.                                      Spain
   Daniel Realty Investment Corporation -
            Daniel Centre, II                                       Virginia
   FD Services, Inc.                                                California
      Norfolk Maintenance Corporation                               California
   Fluor Abadan Limited                                             Bermuda
   Fluor Atlantic Limited                                           Bermuda
   Fluor Continental Limited                                        Bermuda
   FD Engineers & Constructors, Inc.                                California
      Acquion, Inc.                                                 California
      E & C Professionals Unlimited, Inc.                           Texas
      FibroConstruction, Inc.                                       California
      Fluor Constructors International, Inc.                        California
         Fluor Constructors Canada Ltd.                             Canada
         Fluor Constructors Indonesia, Inc.                         California
         Fluor Management and Technical Services, Inc.              California
      Fluor Daniel, Inc.                                            California
         Efdee Engineering Corporation                              N. Carolina
         Efdee Mississippi Architects, A Professional Association   Mississippi
         Efdee New York Engineers & Architects P.C.                 New York  
         Encee Architecture Services, P.C.                          N. Carolina
         FD Mexico, Inc.                                            Delaware
         FDAE Corporation                                           New Jersey
         Fernald Environmental Restoration Management Corporation   California
            Fluor Environmental Resources 
              Management Services, Inc.                             Ohio
         Fluor Chile, Inc.                                          California
            Fluor Daniel Chile Ingenieria y Construccion S.A.       Chile
            Ingenieria y Construcciones Fluor Daniel
               Chile Limitada                                       Chile





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                                                                    Organized
   Name of Company                                                Under Laws of
   ---------------                                                -------------
Fluor Corporation
   FD Engineers & Constructors, Inc.
      Fluor Daniel, Inc. (continued)

         Fluor Colombia Limited                                    Delaware
         Fluor Cyprus Limited                                      Cyprus
         Fluor Daniel, a Professional Architectural
            Corporation                                            Louisiana
         Fluor Daniel/AG&P, Inc.(2)                                Philippines
         Fluor Daniel A&E Services, Inc.                           California
         Fluor Daniel Alaska, Inc.                                 Alaska
         Fluor Daniel Australia Limited                            Australia
            Civil and Mechanical Maintenance Pty. Ltd.             Australia
            Fluor Daniel Constructors Pty. Ltd.                    Australia
            Fluor Daniel Power Services Pty. Ltd.                  Australia
            Total Recruiting Services Pty. Ltd.                    Australia
            Fluor Daniel (Qld) Pty. Ltd.                           Australia
         Fluor Daniel B.V.                                         Netherlands
            Fluor Daniel Consultants B.V.                          Netherlands
            Fluor Daniel Engineering and Construction
               Services Limited                                    Turkey
            Fluor Daniel Services B.V.                             Netherlands
         Fluor Daniel Belgium, N.V.                                Belgium
         Fluor Daniel Canada, Inc.                                 Canada
            Soana Holdings Ltd.                                    Canada
               Fluor Daniel Wright Ltd.                            Canada
                  Compania Minera Explowel                         Ecuador
                  Lynx Geosystems Inc.                             Canada
                  Saskwright Engineers Limited                     Canada
                  Wright Engineers (Chile) Limitada                Chile
                  Wright Engineers Limitada Peru                   Peru
                  Wright Engineers Pty. Limited                    Australia
            TRS Recruiting Services Canada, Inc.                   Canada
            Wright Engineers (International) Limited               Bermuda
         Fluor Daniel Caribbean, Inc.                              Delaware
            Daniel Construction Company, Inc.                      Tennessee
            Daniel Internacional, S.A.                             Delaware
            Daniel/McCarthy Limited                                Ireland
               Daniel/McCarthy International Limited               Ireland
            DMIS, Inc.                                             S. Carolina
            Fluor Daniel Export Services, Inc.                     Delaware
            Fluor Daniel Facility Services Corporation             S. Carolina
            Fluor Daniel International (Malaysia) Sdn. Bhd.        Malaysia
            Fluor Daniel Maintenance Services, Inc.                Delaware
            Fluor Daniel Services Corporation                      Delaware
         Fluor Daniel China, Inc.                                  California
         Fluor Daniel China Services, Inc.                         California
         Fluor Daniel China Technology, Inc.                       California





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                                                                   Organized
   Name of Company                                               Under Laws of
   ---------------                                               -------------
Fluor Corporation
   FD Engineers & Constructors, Inc.
      Fluor Daniel, Inc. (continued)

         Fluor Daniel Coal Services International, Inc.            Delaware
         Fluor Daniel Construction Company                         California
         Fluor Daniel Development Corporation                      California
            Crown Energy Company                                   New Jersey
            Gloucester Limited, Inc.                               California
            Gloucester Limited II, Inc.                            California
            Tarrant Energy, Inc.                                   California
            Trinity Cogeneration Company                           California
         Fluor Daniel Eastern, Inc.                                California
         Fluor Daniel Energy Investments, Inc.                     Delaware
         Fluor Daniel Engineers & Constructors, Inc.               Delaware
         Fluor Daniel Engineers & Consultants Ltd.                 Mauritius
         Fluor Daniel Engineers & Constructors, Ltd.               California
            AEC International, Ltd.(2)                             Korea
            Project Administrative Services, Limited(3)            Hong Kong
         Fluor Daniel Environmental Services, Inc.                 California  
         Fluor Daniel Espana, S.A.                                 California  
            Daniel International (Saudi Arabia) Ltd.               Saudi Arabia
            Fluor Arabia Limited(3)                                Saudi Arabia
         Fluor Daniel Eurasia, Inc.                                California  
         Fluor Daniel GmbH                                         West Germany
         Fluor Daniel Group, Inc.                                  Delaware   
         Fluor Daniel India, Inc.                                  California
         Fluor Daniel Inspection Services, Inc.                    California
         Fluor Daniel International Limited                        U.K.      
            Fluor Daniel Limited                                   U.K.      
            Fluor Norge A/S                                        Norway    
            Fluor Ocean Services Limited                           U.K.      
            Technical Resource Services Limited                    U.K.      
         Fluor Daniel (Japan) Inc.                                 Japan     
         Fluor Daniel Kft.                                         Hungary   
         Fluor Daniel Latin America, Inc.                          California
         Fluor-Daniel (Malaysia) Sdn. Bhd.                         Malaysia  
            Western Offshore Drilling & Exploration                
               Company Sdn. Bhd.                                   Malaysia   
            Electrical Power Services (Malaysia)                              
               Sdn. Bhd.(4)                                        Malaysia   
         Fluor Daniel Mexico S.A.                                  California 
            ICA-Fluor Daniel, S. de R.L. de C.V.(5)                Mexico     
         Fluor Daniel Mining & Metals, Ltd.                        California 
         Fluor Daniel New Zealand Limited                          California 
         Fluor Daniel (NPOSR), Inc.                                Delaware   
         Fluor Daniel Overseas, Inc.                               California 
         Fluor Daniel P.R.C., Ltd.                                 California 
         Fluor Daniel Pacific, Inc.                                California 
                                                                              
                                                     




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                                                                   Organized
   Name of Company                                               Under Laws of  
   ---------------                                               -------------
Fluor Corporation
   FD Engineers & Constructors, Inc.
      Fluor Daniel, Inc. (continued)
                                                                              
         Fluor Daniel Properties Limited                          U.K.        
         Fluor Daniel Pulp & Paper, Inc.                          California  
         Fluor Daniel Resources, Inc.                             California  
         Fluor Daniel S.A.                                        France      
         Fluor Daniel, S.A.                                       Spain       
         Fluor Daniel Sales Corporation                           West Indies 
         Fluor Daniel South America Limited                       California  
         Fluor Daniel South East Asia, Ltd.                       California  
         Fluor Daniel Technical Services, Inc.                    Texas       
         Fluor Daniel Thailand, Ltd.                              California  
         Fluor-Doris, Inc.                                        Texas       
         Fluor Engineers, Inc.                                    Delaware    
            Tecnofluor, C.A.(6)                                   Venezuela   
            Tecnoconsult Ingenieros Consultores, S.A.(6)          Venezuela   
         Fluor Egypt                                              Egypt       
         Fluor Engineering Corporation                            Michigan    
         Fluor Hong Kong Limited                                  Hong Kong   
         Fluor Indonesia, Inc.                                    California  
            P.T. Panca Perintis Indonesia                         Indonesia   
         Fluor International, Inc.                                California  
         Fluor International Limited                              Bermuda     
         Fluor Iran                                               Iran        
         Fluor Italia S.r.l.                                      Italy       
         Fluor-Korea Corporation, Ltd. (The)                      Korea       
         Fluor Mideast Limited                                    Bermuda     
         Fluor Ocean Services International, Inc.                 California  
         Fluor Plant Services International, Inc.                 California  
         Fluor Plant Services International Ltd.                  Bermuda     
            Fluor International Nigeria Limited                   Nigeria     
         Fluor Technical Services Limited                         California  
         Fluor Texas, Inc.                                        Texas       
         Fluor Venezuela, S.A.                                    Venezuela   
         Fluorven Limited                                         California  
         Nutmeg Valley Resources, Inc.                            California  
         Ranhill-Fluor Sdn. Bhd.                                  Malaysia    
         SPB Corporation                                          Delaware    
         Stanhope Management Services Limited                     U.K.        
         TDF, Inc.                                                California  
         Trident Maintenance Services, Inc.                       Texas       
         Venezco, Inc.                                            California  
         Whidbey Services Co.                                     Nevada      
         Williams Brothers Engineering Company                    Delaware    
            Fluor Daniel Argentina, Inc.                          Delaware    
            Williams Brothers Engineering Limited                 U.K.        
            Williams Brothers Engineering Pty. Ltd.               Australia   
                                                                  
                                                      



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   5
                                                                    Organized
   Name of Company                                                Under Laws of
   ---------------                                               ---------------
Fluor Corporation
   FD Engineers & Constructors, Inc.
      Fluor Daniel, Inc.
         Williams Brothers Engineering Company (continued)

            Williams Brothers International Limited             Guernsey Islands
            Williams Brothers Process Services, Inc.            Delaware   
         Wright Engineers, Inc.                                 Nevada     
      Fluor Daniel Telecommunications Corporation               California 
      Fluor Real Estate Services, Inc.                          Delaware   
      Strategic Organizational Systems Enterprises, Inc.        California 
      Strategic Organizational Systems Construction                        
            Division, Inc.                                      California 
         Strategic Organizational Systems Environ-                         
           mental Division, Inc.                                Oklahoma   
         Strategic Organizational Systems Environ-                         
           mental Division, Inc.                                Louisiana  
         Strategic Organizational Systems Environ-                         
          mental Engineering Division, Inc.                     Texas      
            SOS International, Inc.                             Alabama    
         Strategic Organizational Systems Environmental                    
           Engineering California Division, Inc.                California 
         Strategic Organizational Systems Southern                         
            California Division Inc.                            California 
        TRS International Group, Inc.                           S. Carolina
        TRS International Group, Inc.                           Delaware   
     TRS International Group Asia Pacific, Inc.                 California 
   Fluor Daniel Illinois, Inc.                                  Delaware   
   Fluor Daniel Intercontinental, Inc.                          California 
      Fluor Daniel Nigeria Limited (7)                          Nigeria    
   Fluor Daniel Mideast Limited                                 California 
   Fluor Daniel Venture Group, Inc.                             California 
      Fluor Carson, Inc.                                        California 
      Fluor Daniel Asia, Inc.                                   California 
      Fluor Gulf Communications, Inc.                           California 
      Micogen Inc.                                              California 
      Micogen Limited I, Inc.                                   California 
      Micogen Limited II, Inc.                                  California 
      Palmetto Energy, Inc.                                     Florida    
      Springfield Resource Recovery, Inc.                       Mass.      
   Fluor Distribution Companies, Inc.                           California 
   Fluor (Nigeria) Limited                                      Nigeria    
   Fluor Oil and Gas Corporation                                California 
      Cal Oil Limited                                           England    
      Coquina Petroleum Inc.                                    Delaware   
   Fluor Reinsurance Investments, Inc.                          Delaware   
   FRES, Inc.                                                   Delaware   
   Micogen Limited III, Inc.                                    California 
                                                                           
                                                         



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                                                                   Organized
   Name of Company                                               Under Laws of
   ---------------                                               -------------  
Fluor Corporation
                                                                              
   Middle East Fluor                                              California  
   St. Joe American Corporation                                   Delaware    
   St. Joe Carbon Fuels Corporation                               Delaware    
   SJM Holding Corporation                                        Delaware    
      Allegheny Coal Corporation                                  Delaware    
         Massey Coal Company (partnership)                        Delaware    
            A. T. Massey Coal Company, Inc.                       Virginia    
               Aracoma Coal Company, Inc.                         W. Virginia 
               Barnabus Land Company                              W. Virginia 
               Ben Creek Coal Company                             W. Virginia 
               Big Bear Mining Company                            W. Virginia 
               Black Knight Mine Development Co.                  W. Virginia 
               Boone East Development Co.                         W. Virginia 
               Boone West Development Co.                         W. Virginia 
               Cabinawa Mining Company                            W. Virginia 
               Central Penn Energy Company, Inc.                  Pennsylvania
               Central West Virginia Energy Company               W. Virginia 
               Ceres Land Company                                 W. Virginia 
               Cline & Chambers Coal Company, Inc.                Kentucky    
               Dehue Coal Company                                 W. Virginia 
               Douglas Pocahontas Coal Corporation                W. Virginia 
               DRIH Corporation                                   Delaware    
               Duchess Coal Company                               W. Virginia 
               Federal Development Corporation                    W. Virginia 
               Goals Coal Company                                 W. Virginia 
               Haden Farms, Inc.                                  Virginia    
               Hopkins Creek Coal Company                         Kentucky    
               Imec, Inc.                                         Kentucky    
               Jacks Branch Coal Company                          W. Virginia 
               Joboner Coal Company                               Kentucky    
               Lauren Land Company                                Kentucky    
               Lewco Development Company                          W. Virginia 
               Lick Branch Coal Company                           W. Virginia 
               Long Fork Coal Company                             Kentucky    
               Elk Run Coal Company, Inc.                         W. Virginia 
                  Bishop Mine Development Co.                     W. Virginia 
                  Black Castle Mine Development Co.               W. Virginia 
                  Black King Mine Development Co.                 W. Virginia 
                  Chess Processing Company                        W. Virginia 
                  Independence Coal Company, Inc.                 W. Virginia 
                  Marfork Coal Company, Inc.                      W. Virginia 
                  Massey Capital Management Corp.                 W. Virginia 
                  Massey New Era Capital Corp.                    W. Virginia 
                  New Massey Capital Corp.                        W. Virginia 
                  Rawl Sales Venture Capital Corp.                W. Virginia 
                  Sprouse Creek Venture Capital Corp.             W. Virginia 
                  Stability Coal Company                          W. Virginia 
                                                      




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   7
                                                                  Organized
   Name of Company                                              Under Laws of
  ---------------                                               ------------- 
Fluor Corporation
   SJM Holding Corporation
      Allegheny Coal Corporation
         Massey Coal Company (partnership)
            A. T. Massey Coal Company, Inc. (continued)

               Martin County Coal Corporation                   Kentucky    
               Pilgrim Mining Company, Inc.                     Kentucky    
               Massey Coal Sales Company, Inc.                  Virginia    
               Massey Coal Services, Inc.                       W. Virginia 
               Massey Fuels Corporation                         Virginia    
               Menefee Land Company, Inc.                       Colorado    
               New Ridge Mining Company                         Kentucky    
               Nicco Corporation                                W. Virginia 
                  Majestic Mining, Inc.                         Texas       
               Omar Mining Company                              W. Virginia 
               Peerless Eagle Coal Co.                          W. Virginia 
               Pennsylvania Mine Services, Inc.                 Pennsylvania
                  Mine Maintenance, Inc.                        Pennsylvania
               Performance Coal Company                         W. Virginia 
               Rawl Sales & Processing Co.                      W. Virginia 
                  Capstan Mining Company                        Colorado    
                  Ferrell's Branch Coal Company, Inc.           W. Virginia 
                  Lynn Branch Coal Company, Inc.                W. Virginia 
                  Massey Coal Capital Corp.                     W. Virginia 
                  Sun Coal Company, Inc.                        Colorado    
                  Sycamore Fuels, Inc.                          W. Virginia 
                     Crystal Fuels Company                      W. Virginia 
               Road Fork Development Company, Inc.              Kentucky    
               Robinson-Phillips Coal Company                   W. Virginia 
               Rockridge Coal Company                           W. Virginia 
               Rum Creek Coal Sales, Inc.                       W. Virginia 
                  Vantage Mining Company                        Kentucky    
               Russell Fork Coal Company                        W. Virginia 
               SC Coal Corporation                              Delaware    
                  SC Ventures Inc.                              Delaware    
               Shannon-Pocahontas Coal Corporation              W. Virginia 
               Sidney Coal Company, Inc.                        Kentucky    
               Stirrat Coal Company                             W. Virginia 
               Stone Mining Company                             Kentucky    
               T.C.H. Coal Co.                                  Kentucky    
               Tennessee Consolidated Coal Company              Tennessee   
                  Chestnut Coal Company, Inc.                   Tennessee   
                  Tennessee Energy Corp.                        Tennessee   
               Town Creek Coal Company                          W. Virginia 
               Tug Valley Land Company, Inc.                    W. Virginia 
               Vesta Mining Company                             Pennsylvania
               Williams Mountain Coal Company                   W. Virginia 
               Wyomac Coal Company, Inc.                        W. Virginia 
                                                      




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                                                                   Organized
   Name of Company                                               Under Laws of
   ---------------                                               -------------
Fluor Corporation                                                 
   SJM Holding Corporation (continued)
                                                                             
      Compania Minera San Jose del Peru S.A.                       Peru      
      Mineral Resource Development Corporation                     Delaware  
      Robil International Corporation                              Delaware  
      St. Joe Erzbergbaugesellschaft m.b.H.                        Austria   
      St. Joe Exploracion Minera Inc.                              Delaware  
         St. Joe Exploracion Minera Inc. y Cia., S.R.C.            Spain     
      St. Joe Exploration Inc.                                     Delaware  
      St. Joe Luisito de Oro Inc.                                  Delaware  
         St. Joe Luisito de Oro Inc. y Cia. S.R.C.                 Spain     
      St. Joe Minera de Espana, S.A.                               Spain     
      St. Joe South Pacific Pty. Limited                           Australia 
         St. Joe Bonaparte Pty. Limited                            Australia 
      St. Joe International Petroleum Corporation                  Delaware  
         St. Joe Petroleum Corporation                             Delaware  
            St. Joe Egypt Exploration Corporation                  Delaware  
            St. Joe Petroleum Egypt Corporation                    Delaware  
            St. Joe Petroleum-Holland, Inc.                        Delaware  
            St. Joe Petroleum (Netherlands) Corporation            Delaware  
            St. Joe Petroleum (Papua New Guinea) Corporation       Delaware  
            St. Joe Petroleum (U.K.) Corporation                   Delaware  
      St. Joe Minerals Corporation & Cia.                          Brazil    
         Coral Empreendimentos e Participacoes S.A.                Brazil    
            Comercial de Minerios do Sul do Para Ltda. - COMIPA    Brazil    
            Mineracao Alabastro Ltda.                              Brazil    
            Mineracao Sao Felix Ltda.                              Brazil    
   The Seventeenth Daniel Realty Investment Corporation            Virginia  
   United Plant Services, Inc.                                     Delaware  
   WODECO Nigeria Limited                                          Nigeria   
   Zenith Coal Company, Inc.                                       S. Carolina 
                                                                  
___________________________________________

(1) Does not include certain subsidiaries which if considered in
    the aggregate as a single subsidiary, would not constitute a
    significant subsidiary

(2) 51% ownership

(3) 50% ownership

(4) 49.99% ownership

(5) 49% ownership

(6) 19.99% ownership

(7) 60% ownership





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