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 AllEnergy Marketing Company, L.L.C.(1) Massachusetts 14 subsidiaries engaged in water transportation and related activities - ------------------------------- (1) Eastern Enterprises owns a 50% interest in this entity through a joint venture with New England Electric System.