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