ITEM 14(a)3, EXHIBIT 21

SUBSIDIARIES OF THE REGISTRANT

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 covered by this annual report.

INCORPORATED
OR ORGANIZED
NAME OF SUBSIDIARY (a) UNDER LAWS OF
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Tesoro Alaska Petroleum Company............................................ Delaware
Kenai Pipe Line Company................................................. Delaware
Tesoro Bolivia Petroleum Company........................................... Texas
Tesoro Exploration and Production Company (b).............................. Delaware
Tesoro Gas Resources Company, Inc. (b) .................................... Delaware
Tesoro E&P Company, L.P. (b)............................................ Delaware
Tesoro Marine Services Holding Company..................................... Delaware
Tesoro Marine Services, Inc............................................. Delaware
Tesoro Northstore Company.................................................. Alaska

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(a) Where the name of a subsidiary is indented, it is wholly-owned by its
immediate parent listed at the margin above it, unless otherwise indicated.
(b) Tesoro E&P Company, L.P. is owned 99% by Tesoro Gas Resources Company, Inc.
and 1% by Tesoro Exploration and Production Company.