EXHIBIT 21.1





                        SUBSIDIARIES OF TOWER GROUP, INC.








                                           JURISDICTION OF                                   PERCENTAGE
NAME                                        INCORPORATION      PARENT                         OWNERSHIP
- ----                                        -------------      ------                         ---------
                                                                                     
Tower Insurance Company of New York          New York          Tower Group, Inc.                 100%

Tower Risk Management Corp.                  New York          Tower Group, Inc.                 100%