EXHIBIT 21.1


The subsidiaries of The Neptune Society, Inc. are as follows:

     o    Neptune  Society of America,  Inc., a company  incorporated  under the
          laws of the State of California;

     o    Neptune Management Corp., a company incorporated under the laws of the
          State of California;

     o    Heritage Alternatives,  Inc., a company incorporated under the laws of
          the State of California;

     o    Neptune Pre-Need Plan, Inc., a company  incorporated under the laws of
          the State of California;

     o    Neptune Funeral Services,  Inc., a company incorporated under the laws
          of New York; and

     o    Neptune  Funeral  Services of Yonkers,  Inc.,  a company  incorporated
          under the laws of New York.



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