EXHIBIT 21a

PUBLIC SERVICE ELECTRIC AND GAS COMPANY

SIGNIFICANT SUBSIDIARIES



                                                                                                    State of
Name                                                                              Ownership %     Incorporation
- ----------------------------------------------------------------------------------------------------------------
                                                                                             
PSE&G Transition Funding LLC....................................................      100          Delaware



     The remaining subsidiaries of Public Service Electric and Gas Company are
not significant subsidiaries as defined in Regulation S-X.