EXHIBIT 22.1 SUBSIDIARIES OF ALLIANCE RESOURCES PLC Place of Incorporation ---------------------- Manx Petroleum PLC England Celtic Basin Oil Exploration Ltd. England Alliance Resources Group Inc. Delaware Source Petroleum Inc. Louisiana ARNO Inc. Delaware ARCOL Inc. Delaware Alliance Resources (USA) Inc. Delaware Geological Forecast Technology Ltd. Israel NOTE: All of the entities above are directly or indirectly 100% owned by Alliance Resources PLC, except Geological Forecast Technology Ltd. which is 50% owned by Alliance Resources PLC.