EXHIBIT 21.1 
                        SUBSIDIARIES OF THE REGISTRANT 

The following table shows all direct and indirect subsidiaries of the 
registrant except (1) subsidiaries which, considered in the aggregate as a 
single subsidiary, do not constitute a significant subsidiary, and (2) 
certain consolidated wholly-owned multiple subsidiaries carrying on the same 
line of business as to which certain summary information appears below. 

                                                          Jurisdiction of 
                                                           Incorporation 

Boston Gas Company                                         Massachusetts 
Midland Enterprises Inc.                                   Delaware 
 14 subsidiaries engaged in water transportation and 
  related activities 
Water Products Group Incorporated                          Massachusetts 
WaterPro Supplies Corporation                              Massachusetts