Exhibit 21

                           SOUTH JERSEY GAS COMPANY
                          SUBSIDIARIES OF REGISTRANT
                            AS OF DECEMBER 31, 1999



                            Percentage of
                            Voting Securities                  State of
                            Owned by Parent     Relationship   Incorporation
                            --------------------------------------------------
                                                      
South Jersey Gas Company    Registrant          Parent         New Jersey

SJG Capital Trust           100                 Subsidiary     Delaware