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Exhibit 21

SUBSIDIARIES OF NISOURCE

AS OF DECEMBER 31, 2003

SEGMENT/SUBSIDIARY STATE OF INCORPORATION
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GAS DISTRIBUTION OPERATIONS

Bay State Gas Company Massachusetts

Columbia Gas of Kentucky, Inc. Kentucky

Columbia Gas of Maryland, Inc. Delaware

Columbia Gas of Ohio, Inc. Ohio

Columbia Gas of Pennsylvania, Inc. Pennsylvania

Columbia Gas of Virginia, Inc. Virginia

Kokomo Gas and Fuel Company Indiana

Northern Indiana Fuel and Light Company, Inc. Indiana

Northern Utilities, Inc. New Hampshire

Columbia Service Partners, Inc. Delaware

Northern Indiana Public Service Company* Indiana

ELECTRIC OPERATIONS

Northern Indiana Public Service Company* Indiana

GAS TRANSMISSION AND STORAGE OPERATIONS

Columbia Gas Transmission Corporation Delaware

Columbia Gulf Transmission Company Delaware

Crossroads Pipeline Company Indiana

SEGMENT/SUBSIDIARY STATE OF INCORPORATION
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Granite State Gas Transmission, Inc. New Hampshire

OTHER OPERATIONS

NI Energy Services, Inc. Indiana

NiSource Energy Technologies, Inc. Indiana

NiSource Development Company, Inc. Indiana

Columbia Energy Services Corporation Kentucky

EnergyUSA, Inc. Indiana

NiSource Retail Services, Inc. Delaware

NI Fuel Company, Inc. Indiana

EnergyUSA-TPC Corp. Indiana

PEI Holdings, Inc. Indiana

DISCONTINUED OPERATIONS

IWC Resources Corporation Indiana

CORPORATE

Columbia Energy Group Delaware

NiSource Capital Trust I Delaware

NiSource Finance Corp. Indiana

NiSource Capital Markets, Inc. Indiana

NiSource Corporate Services Company Delaware

NiSource Insurance Corporation, Limited Bermuda

* Reported under Gas Distribution Operations and Electric Operations.