SUBSIDIARIES OF THE REGISTRANT


Parent
- ------
IBT Bancorp, Inc.
                                               State or Other
                                                Jurisdiction       Percentage
Subsidiaries                                  of Incorporation      Ownership
- ------------                                  ----------------      ---------
Irwin Bank & Trust Company                      Pennsylvania          100%

Subsidiaries of Irwin Bank & Trust Company
- ------------------------------------------
T.A. of Irwin, LP                               Pennsylvania           85%