EXHIBIT 21.1

                          SUBSIDIARIES OF THE COMPANY

         Tesoro Petroleum Corporation is publicly held and has no parent. The
subsidiaries listed below are wholly-owned. Small or inactive subsidiaries are
omitted from the list below. Such omitted subsidiaries, considered in the
aggregate as a single subsidiary, would not constitute a "significant
subsidiary" at the end of the year ended December 31, 2002.

<Table>
<Caption>

                                                            INCORPORATED
                                                            OR ORGANIZED
Name of Subsidiary                                          UNDER LAWS OF
- ------------------                                          -------------
                                                         
Tesoro Alaska Company .................................     Delaware
Tesoro Hawaii Corporation .............................     Hawaii
Tesoro Refining and Marketing Company .................     Delaware
</Table>