Exhibit 21

                          SOUTH JERSEY GAS COMPANY
                         SUBSIDIARIES OF REGISTRANT
                          AS OF DECEMBER 31, 1998



                            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