TIDELANDS OIL & GAS CORP/WA
SB-2, EX-21, 2000-12-27
NON-OPERATING ESTABLISHMENTS
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Exhibit (21)

         List of Subsidiaries

         Tidelands Oil & Gas Corporation has two Texas corporation subsidiaries:

         (1) Tidelands Oil Corporation
         (2) Tidelands Gas Corporation
         (3) Rio Bravo Energy, LLC
         (4) Sonora Pipeline, LLC



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