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" as of December 31, 2003.

<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>