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                                                                    EXHIBIT 21.1
 
SUBSIDIARIES OF PIONEER AMERICAS ACQUISITION CORP.:
 
     Pioneer Americas, Inc.
 
     Pioneer Chlor Alkali Company, Inc.
 
     Imperial West Chemical Co.
 
     All-Pure Chemical Co.
 
     Black Mountain Power Company
 
     All-Pure Chemical Northwest, Inc.
 
     Pioneer Chlor Alkali International, Inc.
 
     G.O.W. Corporation
 
     Pioneer (East), Inc.
 
     T.C. Holdings, Inc.
 
     T.C. Products, Inc.