1
                                                                    EXHIBIT 21.1

                         SUBSIDIARIES OF THE REGISTRANTS



                                                          Jurisdiction of   
                                                          Incorporation of   Business Names of
     Registrant                    Subsidiaries              Subsidiary         Subsidiary    
- ----------------------------------------------------------------------------------------------
                                                                    
United Refining Company       United Refining Company           PA               Kwik Fill
                              of Pennsylvania                                    Red Apple
                                                                                 Food Mart
                                                                                 Super Kwik
                                                                               
                              Kiantone Pipeline                 NY               None
                              Corporation                                      
                                                                               
Kiantone Pipeline             Kiantone Pipeline Company         PA               None
Corporation                                                                    
                                                                               
United Refining Company       Kwik-Fill, Inc.                   PA               None
of Pennsylvania                                                                
                                                                               
                              Kwik-Fil, Inc.                    NY               None
                                                                               
                              Independent Gasoline & Oil        NY               None
                              Company of Rochester, Inc.                       
                                                                               
                              Bell Oil Corp.                    MI               None
                                                                               
                              PPC, Inc.                         OH               None
                                                                               
                              Super Test Petroleum, Inc.        MI               None
                                                                               
                              Vulcan Asphalt Refining           DE               None
                              Corporation                                      
                                                                               
                              United Jet Center, Inc.           DE               None
                                                                              
Kiantone Pipeline             None
Company                      
                             
Kwik-Fill, Inc.               None
                             
Kwik-Fil, Inc.                None
                             
Independent Gasoline &        None
Oil Company of Rochester,    
Inc.                         
                             
Bell Oil Corp.                None
                             
PPC, Inc.                     None
                             
Super Test Petroleum, Inc.    None
                             
Vulcan Asphalt Refining       None
Corporation                  
                             
United Jet Center, Inc.       None