EXHIBIT 21.1
 
                        SUBSIDIARIES OF THE REGISTRANT
 
  The following table shows all direct and indirect subsidiaries of the
registrant except (1) subsidiaries which, considered in the aggregate as a
single subsidiary, do not constitute a significant subsidiary, and (2) certain
consolidated wholly-owned multiple subsidiaries carrying on the same line of
business as to which certain summary information appears below.
 


                                                 Jurisdiction of Incorporation
                                                 -----------------------------
                                              
Boston Gas Company..............................         Massachusetts
Midland Enterprises Inc. .......................         Delaware
14 subsidiaries engaged in water transportation
 and related activities.........................