EXHIBIT 22 Subsidiaries Status as of Name Incorporation December 31, 1994 - ---------------------------- -------------- ----------------- Wisconsin Public Service Corporation Wisconsin Active WPS Leasing, Inc. (1) Wisconsin Active Packerland Energy Services, Inc. Wisconsin Active WPS Communications, Inc. Wisconsin Inactive WPS Energy Services, Inc. Wisconsin Active - ---------------- (1) WPS Leasing, Inc. is a wholly-owned subsidiary of Wisconsin Public Service Corporation. -89-