Exhibit 21



                            SOUTH JERSEY GAS COMPANY
                           SUBSIDIARIES OF REGISTRANT
                             AS OF DECEMBER 31, 2003





                                    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
(inactive as of November 5, 2003)