EXHIBIT 21

                         UNITED WATER RESOURCES INC.
                     LIST OF SUBSIDIARIES OF THE REGISTRANT


Names of Companies and their Subsidiaries  States of Incorporation
- -----------------------------------------  -----------------------

United Water New Jersey Inc.                           New Jersey
United Water New York Inc.                             New York

United Waterworks Inc.                                 Delaware
   United Water Idaho Inc.                             Idaho
   United Water Florida Inc.                           Florida
   United Water Pennsylvania Inc.                      Pennsylvania
   United Water New Rochelle Inc.                      New York
   United Water Delaware Inc.                          Delaware
   United Water Toms River Inc.                        New Jersey
   14 other subsidiaries in the water 
      services business                                7 states

United Water Mid-Atlantic Inc.                         New Jersey
   Owns 9 subsidiaries in the water services 
        business                                       New Jersey

United Properties Group Incorporated                   New York
   Owns 7 subsidiaries in the real estate 
        business                                       3 states

United Water UK Limited                                N/A

Laboratory Resources, Inc.                             New Jersey

Twelve (12) other subsidiaries in businesses           4 states
   related to the water industry or providing 
   services to affiliates