ESELCO, INC.
                                     ------------
                              EXHIBIT 21 - SUBSIDIARIES
                              ---------------------------



                                                 Jurisdiction of
                         Name                     Incorporation 
         -----------------------------           ---------------
         Edison Sault Electric Company                U.S.A.
                                                     Michigan


         Northern Tree Service, Inc.                  U.S.A.
                                                     Michigan




                                  -16-