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