<PAGE> 1
EXHIBIT 21
Mitchell Energy & Development Corp.
SUBSIDIARIES
Listings of the Company's major subsidiaries and partnership interests at
December 31, 1999 follow. These entities, along with others which in the
aggregate are not significant, are included in the financial statements
appearing in the Company's Annual Report to Stockholders. Parent/subsidiary
relationships are indicated by indentions. Except where otherwise indicated,
each subsidiary is incorporated in Delaware and is 100% owned by its parent.
CONSOLIDATED SUBSIDIARIES
MND Energy Corporation
Mitchell Energy Corporation
Mitchell Gas Corporation
Acacia Natural Gas Corporation
Bridgeport Gas Header Company
Mitchell Gas Operating, Inc. (MGOI)
Mitchell Louisiana Gas Services, Inc. (MLGS)
MND Gas Services, LLC
Mitchell Gas Services LP (MGSLP) (99% owned by
MND Gas Service, LLC and 1% owned by MGOI)
Southwestern Gas Pipeline, Inc.
MND Service, Inc.
Mitchell Receivables Corporation
Mitchell Resorts, Inc.
The Woodlands Venture Capital Company
PARTNERSHIP INTERESTS (accounted for on equity basis)
Austin Chalk Natural Gas Marketing Services (45% owned by MGSLP)*
Belvieu Environmental Fuels (33.33% owned by MGSLP)
C&L Processors Partnership (50% owned by MGSLP)*
Ferguson-Burleson County Gas Gathering System (45% owned by MGSLP)*
Gulf Coast Fractionators (38.75% owned by MGSLP)
Louisiana Chalk Gathering System (50% owned by MLGS)
UP Bryan Plant (45% owned by MGSLP)*
* As discussed in Note 3 of Notes to Consolidated Financial Statements,
these entities ceased their separate operations on March 31, 2000.