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 8 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 related to the     4 states
   water industry or providing services to affiliates

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