SUBSIDIARIES OF THE COMPANY EMPIRE GAS CORPORATION MO EMPIRE GAS OPERATING CORPORATION# MO EMPIREGAS INC. OF LINCOLN AR EMPIREGAS INC. OF SILOAM SPRINGS AR EMPIREGAS INC. OF WARREN AR EMPIREGAS INC. OF GLOBE AZ EMPIREGAS INC. OF ELSINORE CA EMPIREGAS INC. OF ESCONDIDO CA EMPIREGAS INC. OF LOS ANGELES CA EMPIREGAS INC. OF MODESTO CA EMPIREGAS INC. OF SANTA PAULA CA EMPIREGAS INC. OF PLACERVILLE CA EMPIREGAS INC. OF POMONA CA EMPIREGAS INC. OF SACRAMENTO CA EMPIREGAS INC. OF SUSANVILLE CA EMPIREGAS INC. OF YUCCA VALLEY CA EMPIREGAS INC. OF BOULDER CO EMPIREGAS INC. OF CANON CITY CO EMPIREGAS INC. OF CASTLE ROCK CO EMPIREGAS INC. OF COLORADO SPRINGS CO EMPIREGAS INC. OF DENVER CO EMPIREGAS INC. OF EVERGREEN CO SALGAS INC. OF FAIRPLAY CO EMPIREGAS INC. OF FORT COLLINS CO EMPIREGAS INC. OF FOWLER CO EMPIREGAS INC. OF GREELEY CO EMPIREGAS INC. OF GRAND JUNCTION CO EMPIREGAS INC. OF LONGMONT CO EMPIREGAS INC. OF LOVELAND CO EMPIREGAS INC. OF MONTE VISTA CO EMPIREGAS INC. OF PUEBLO CO EMPIREGAS INC. OF WOODLAND PARK CO SALGAS INC. OF GUNNISON CO SALIDA GAS CO., INC. DE GINCO GAS COMPANY INC. CO EMPIREGAS INC. OF BOISE ID EMPIREGAS INC. OF BREMERTON WA EMPIREGAS INC. OF CLINTON, ILL DE EMPIREGAS INC. OF GALVA DE EMPIREGAS INC. OF HOOPESTON DE EMPIREGAS INC. OF JACKSONVILLE DE EMPIREGAS INC. OF VANDALIA DE EMPIREGAS INC. OF BRANDON IA EMPIREGAS INC. OF CENTERVILLE IA 1 EMPIREGAS INC. OF HORNICK IA EMPIREGAS INC. OF ONAWA IA EMPIREGAS INC. OF TIPTON IA EMPIREGAS INC. OF WAUKON IA EMPIREGAS INC. OF ARMA KS EMPIREGAS INC. OF ARNAUDVILLE LA EMPIREGAS INC. OF EUNICE DE EMPIREGAS INC. OF LAFAYETTE LA EMPIREGAS INC. OF LAKE CHARLES LA EMPIREGAS INC. OF LAKE PROVIDENCE LA EMPIREGAS INC. OF OAK GROVE LA EMPIREGAS INC. OF BIG RAPIDS MI EMPIREGAS INC. OF CHARLOTTE MI EMPIREGAS INC. OF CHASSEL MI EMPIREGAS INC. OF COLEMAN MI EMPIREGAS INC. OF DURAND MI EMPIREGAS INC. OF GAYLORD MI EMPIREGAS INC. OF JACKSON MI EMPIREGAS INC. OF KALAMAZOO MI EMPIREGAS INC. OF MARQUETTE MI EMPIREGAS INC. OF MUNISING MI EMPIREGAS INC. OF TRAVERSE CITY MI EMPIREGAS INC. OF VASSAR MI EMPIREGAS OF LE SUER INC. MN EMPIREGAS OF ZUMBRO FALLS, INC. MN EMPIRE TANK LEASING CORPORATION DE EMPIREGAS EQUIPMENT CORPORATION CA EMPIRE UNDERGROUND STORAGE, INC. KS EMPIRE INDUSTRIAL SALES CORPORATION OK UTILITY COLLECTION CORPORATION DE EMPIREGAS TRANSPORTS, INC. (MO) DE EMPIRE AVIATION CORPORATION DE EMPIREGAS TRANSPORTS, INC.-OREGON OR EMPIREGAS INC. OF CLINTON, MO DE EMPIREGAS INC. OF KANSAS CITY DE EMPIREGAS INC. OF BOLIVAR DE EMPIREGAS INC. OF BOWLING GREEN DE EMPIREGAS INC. OF BUFFALO DE EMPIREGAS INC. OF ADRIAN DE EMPIREGAS INC. OF CAMDENTON DE EMPIREGAS INC. OF CARTHAGE DE EMPIREGAS INC. OF COLE CAMP DE 2 EMPIREGAS INC. OF CUBA DE EMPIREGAS OF EL DORADO SPRINGS, INC. DE EMPIREGAS INC. OF ELSBERRY DE EMPIREGAS INC. OF MID-MISSOURI DE EMPIREGAS INC. OF HERMITAGE DE EMPIREGAS INC. OF HIGGINSVILLE MO EMPIREGAS INC. OF HUMANSVILLE DE EMPIREGAS INC. OF KIRKSVILLE DE EMPIREGAS INC. OF LAURIE DE EMPIREGAS INC. OF MARSHALL MO EMPIREGAS INC. OF MILLER DE THRIF-T-GAS INC. OF BLACKWATER DE EMPIREGAS INC. OF OWENSVILLE DE EMPIREGAS INC. OF PALMYRA DE EMPIREGAS INC. OF POTOSI DE EMPIREGAS INC. OF RICHLAND DE EMPIREGAS INC. OF ROLLA DE EMPIREGAS INC. OF WARSAW, MO DE EMPIREGAS INC. OF WAYNESVILLE, MO DE EMPIREGAS INC. OF WENTZVILLE DE EMPIREGAS INC. OF MORGAN COUNTY DE EMPIREGAS INC. OF LAKE OZARK DE THRIFT-T-GAS CO., INC. DE EMPIREGAS INC. OF PARIS, MO DE EMPIREGAS INC. OF HIAWASSEE DE EMPIREGAS INC. OF MURPHY NC EMPIREGAS INC. OF NORTH CAROLINA NC EMPIREGAS INC. OF ROCKY MOUNT NC EMPIREGAS INC. OF WASHINGTON NC EMPIREGAS INC. OF WAYNESVILLE, NC NC EMPIREGAS INC. OF WILMINGTON NC EMPIREGAS INC. OF WILSON NC EMPIREGAS INC. OF ZEBULON NC EMPIREGAS INC. OF DOVER DE EMPIREGAS INC. OF MOUNT VERNON OH EMPIREGAS INC. OF COLUMBIANA OH EMPIREGAS INC. OF TOLEDO OH EMPIREGAS INC. OF BRISTOW, INC. OK EMPIREGAS INC. OF COLCORD, INC. OK EMPIREGAS INC. OF GROVE, INC. OK EMPIREGAS INC. OF HITICHITA, INC. OK EMPIREGAS INC. OF STIGLER, INC. OK 3 EMPIREGAS INC. OF VINITA, INC. OK EMPIREGAS INC. OF WESTVILLE, INC. OK EMPIREGAS INC. OF ALBANY OR EMPIREGAS INC. OF COQUILLE OR EMPIREGAS INC. OF HERMISTON OR EMPIREGAS INC. OF MEDFORD OR EMPIREGAS INC. OF NORTH BEND OR EMPIREGAS INC. OF REEDSPORT OR EMPIREGAS INC. OF SANDY DE EMPIREGAS INC. OF THE DALLES OR EMPIREGAS INC. OF AIKEN SC EMPIREGAS INC. OF GOOSE CREEK SC EMPIREGAS OF NORTH MYRTLE BEACH, INC. OK EMPIREGAS INC. OF ORANGEBURG SC EMPIREGAS INC. OF CANTON TX EMPIREGAS INC. OF GALVESTON TX EMPIREGAS INC. OF PADUCAH TX EMPIREGAS INC. OF WILLS POINT TX EMPIREGAS INC. OF ORANGE COUNTY TX EMPIREGAS INC. OF WACO TX EMPIREGAS INC. OF PARIS, TX TX EMPIREGAS INC. OF DALLAS, TX TX EMPIREGAS INC. OF KEMP TX EMPIREGAS INC. OF SAN ANTONIO TX EMPIREGAS INC. OF AUBURN WA EMPIREGAS INC. OF CHEHALIS WA EMPIREGAS INC. OF SUNNYSIDE WA EMPIREGAS INC. OF WENATCHEE WA EMPIREGAS INC. OF YAKIMA WA EMPIREGAS INC. OF CHETEK WI EMPIREGAS INC. OF EAU CLAIRE WI EMPIREGAS INC. OF MENOMONIE WI EMPIREGAS INC. OF MERILLAN WI EMPIREGAS INC. OF SHELL LAKE WI EMPIREGAS INC. OF WILKESBORO NC EMPIREGAS INC. OF HENDERSVILLE NC EMPIREGAS INC. OF CARTHAGE NC EMPIREGAS INC. OF APEX NC EMPIREGAS INC. OF DURHAM NC EMPIREGAS INC. OF WARRENTON NC EMPIRE ENERGY CORPORATION* TN EMPIREGAS INC. OF ARAB* DE EMPIREGAS INC. OF ATHENS, AL* DE EMPIREGAS INC. OF BELLE MINA* DE EMPIREGAS INC. OF CULLMAN* DE EMPIREGAS INC. OF DALEVILLE* DE 4 EMPIREGAS INC. OF DOTHAN* DE EMPIREGAS INC. OF DOUBLE SPRINGS* DE EMPIREGAS INC. OF FAYETTE* DE EMPIREGAS INC. OF FORT PAYNE* DE JEFFERSON COUNTY GAS CO.* DE EMPIREGAS INC. OF GERALDINE* DE EMPIREGAS INC. OF HENAGAR* DE EMPIREGAS INC. OF HUNTSVILLE* DE EMPIREGAS INC. OF ONEONTA* DE EMPIREGAS INC. OF SKYLINE* DE EMPIREGAS INC. OF ALBERTVILLE* DE EMPIREGAS INC. OF NEW HOPE* DE EMPIREGAS INC. OF BATESVILLE* AR EMPIREGAS INC. OF BELLA VISTA* AR EMPIREGAS INC. OF BLYTHEVILLE* AR EMPIREGAS INC. OF HARDY* AR EMPIREGAS INC. OF HARRISON* AR EMPIREGAS INC. OF HORSESHOE BEND* AR EMPIREGAS INC. OF MELBOURNE* AR EMPIREGAS INC. OF MOUNTAIN HOME* AR EMPIREGAS INC. OF ROGERS* AR EMPIRE BUILDING CORPORATION* DE EMPIRE EQUIPMENT CORPORATION* DE EMPIREGAS TRUCKING CORPORATION (JASPER)* DE EMPIREGAS INC. OF CROSS CITY* DE EMPIREGAS INC. OF CRYSTAL RIVER* DE EMPIREGAS INC. OF DADE CITY* FL EMPIREGAS INC. OF GROVELAND* FL EMPIREGAS INC. OF LEESBURG* FL EMPIREGAS INC. OF PANAMA CITY* FL EMPIREGAS INC. OF PENSACOLA* FL EMPIREGAS INC. OF PORT RICHEY* FL EMPIREGAS INC. OF RIVERVIEW* FL EMPIREGAS INC. OF BAINBRIDGE* DE EMPIREGAS INC. OF BLAIRSVILLE* DE EMPIREGAS INC. OF BLAKELY* DE EMPIREGAS INC. OF BLUE RIDGE* DE EMPIREGAS INC. OF CARTERSVILLE* DE EMPIREGAS INC. OF CLERMONT* DE EMPIREGAS INC. OF DALTON* DE EMPIREGAS INC. OF DAWSON* DE EMPIREGAS INC. OF DONALSONVILLE* DE 5 EMPIREGAS INC. OF JASPER* DE EMPIREGAS INC. OF MOULTRIE* DE EMPIREGAS INC. OF ROME* DE EMPIREGAS INC. OF TRENTON* DE EMPIREGAS INC. OF WARNER ROBINS* DE NAILS CREEK GAS CO.* DE EMPIREGAS INC. OF SANDERSVILLE* DE EMPIREGAS INC. OF MOUND CITY* DE EMPIREGAS INC. OF BRYANT* IN EMPIREGAS INC. OF COLUMBUS* IN EMPIREGAS INC. OF EVANSVILLE* IN EMPIREGAS INC. OF GREENSBURG* IN EMPIREGAS INC. OF HARTFORD CITY* IN EMPIREGAS INC. OF MARION* IN EMPIREGAS INC. OF INDIANAPOLIS* IN EMPIREGAS INC. OF OSGOOD* IN EMPIREGAS INC. OF PENDLETON* IN EMPIREGAS INC. OF ROCHESTER* IN EMPIREGAS INC. OF SCOTTSBURG* IN EMPIREGAS INC. OF VINCENNES* IN EMPIREGAS INC. OF WARSAW* IN EMPIREGAS INC. OF BARDSTOWN* KY EMPIREGAS INC. OF CORBIN* KY EMPIREGAS INC. OF CORINTH* KY EMPIREGAS INC. OF CROFTON* KY EMPIREGAS INC. OF FALMOUTH* KY EMPIREGAS INC. OF HAZARD* KY EMPIREGAS INC. OF WALTON* KY EMPIREGAS INC. OF HODGENVILLE* KY EMPIREGAS INC. OF JACKSON* KY EMPIREGAS INC. OF LA GRANGE* KY EMPIREGAS INC. OF LEBANON JUNCTION* KY EMPIREGAS INC. OF LOUISVILLE* KY EMPIREGAS INC. OF MOREHEAD* KY EMPIREGAS INC. OF NICHOLASVILLE* KY EMPIREGAS INC. OF OWENSBORO* KY EMPIREGAS INC. OF AMORY* MS EMPIREGAS INC. OF BAY SPRINGS* MS EMPIREGAS INC. OF BLUE MOUNTAIN* MS EMPIREGAS INC. OF BRUCE* MS EMPIREGAS INC. OF COLUMBUS, MS* MS EMPIREGAS INC. OF JACKSON, MS* MS 6 EMPIREGAS INC. OF KOSCIUSKO* MS EMPIREGAS INC. OF PONTOTOC* MS EMPIREGAS INC. OF WAYNESBORO* MS EMPIREGAS INC. OF ALTON* DE EMPIREGAS INC. OF AVA* DE EMPIREGAS INC. OF BIRCH TREE* DE EMPIREGAS INC. OF BLUE EYE* DE EMPIREGAS INC. OF BRANSON* DE EMPIREGAS INC. OF CAPE GIRARDEAU* DE EMPIREGAS INC. OF CASSVILLE* DE EMPIREGAS INC. OF ELLINGTON* DE EMPIREGAS INC. OF FAIR GROVE* DE EMPIREGAS INC. OF GALENA* DE EMPIREGAS INC. OF HOUSTON, MO* DE EMPIREGAS INC. OF KIMBERLING CITY* DE EMPIREGAS INC. OF MALDEN* DE EMPIREGAS INC. OF MONETT* DE EMPIREGAS INC. OF MOUNTAIN GROVE* DE EMPIREGAS INC. OF NEOSHO* DE EMPIREGAS INC. OF NOEL* DE EMPIREGAS INC. OF PERRYVILLE* DE EMPIREGAS INC. OF PIEDMONT* DE EMPIREGAS INC. OF POPLAR BLUFF* DE EMPIREGAS INC. OF SPRINGFIELD* DE EMPIREGAS INC. OF SALEM* DE EMPIREGAS INC. OF SELIGMAN* DE EMPIREGAS INC. OF SIKESTON* DE EMPIREGAS INC. OF WEST PLAINS* DE EMPIREGAS INC. OF WHEATON* DE GENERAL GAS CO., INC.* DE S. P. GAS CO. OF LEBANON* DE EMPIREGAS INC. OF MARSHFIELD* DE EMPIREGAS INC. OF GREENE COUNTY* DE TRI LAKES GAS CO. INC.* DE TRI LAKES GAS, INC. OF HIGHLANDVILLE* DE EMPIREGAS INC. OF ARDMORE* TN EMPIREGAS INC. OF ATHENS, TN* TN EMPIREGAS INC. OF CHATTANOOGA* TN EMPIREGAS INC. OF CLEVELAND* TN EMPIREGAS INC. OF CLINTON, TN* TN EMPIREGAS INC. OF COOKEVILLE* TN EMPIREGAS INC. OF DUNLAP* TN 7 EMPIREGAS INC. OF FAYETTEVILLE* TN EMPIREGAS INC. OF KINGSTON* TN EMPIREGAS INC. OF LEBANON* TN EMPIREGAS INC. OF LEWISBURG* TN EMPIREGAS INC. OF LORETTO* TN EMPIREGAS INC. OF MARYVILLE* TN EMPIREGAS INC. OF MURFREESBORO* TN EMPIREGAS INC. OF NEW TAZEWELL* TN EMPIREGAS INC. OF SEVIERVILLE* TN EMPIREGAS INC. OF SHELBYVILLE* TN EMPIREGAS INC. OF SNEEDVILLE* TN EMPIREGAS INC. OF TULLAHOMA* TN * Pursuant to the Stock Redemption Agreement, dated May 7, 1994, the Company will transfer 100% of the common stock of Empire Energy Corporation to Mr. Robert W. Plaster and certain departing directors, officers, and employees in exchange for 12,004,430 of their shares of the Company's common stock. # Immediately prior to the consummation of the Offering, Empire Gas Operating Corporation, the Company's subsidiary, will merge into the Company. 8