KEYSPAN CORP
U-1/A, EX-99.10, 2000-09-20
NATURAL GAS DISTRIBUTION
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                                                                     Exhibit N-3

                        SUBSIDIARIES OF ENERGYNORTH, INC.

Utility Subsidiary:
------------------

         EnergyNorth Natural Gas, Inc.

Non-Utility Subsidiaries:
------------------------

 Broken Bridge Corporation - holds undeveloped real estate
 EnergyNorth Propane, Inc. - distributes propane in bulk containers
 EnergyNorth Realty, Inc. - owns and leases a corporate headquarters building to
     associate companies
 ENI Mechanicals, Inc. - engaged through its subsidiaries in design,
       installation, and servicing of commercial and industrial HVAC equipment,
       plumbing, and process piping systems:
       Northern Peabody, Inc.
       Granite State Plumbing & Heating, Inc.




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