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
Colonial Gas Company                               Massachusetts
Essex Gas Company                                  Massachusetts
Midland Enterprises Inc.                           Delaware
Transgas Inc.                                      Massachusetts