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<PAGE> 1
EXHIBIT (21.1) SUBSIDIARIES OF THE REGISTRANT
The voting stock of the following subsidiaries is 100% owned by the Registrant:
<TABLE>
<CAPTION>
State or Sovereign
Name of Subsidiary of Incorporation
------------------ ----------------
<S> <C>
Energy West Resources, Inc. Montana
Energy West Development, Inc. Montana
Energy West Propane, Inc. Montana
</TABLE>
E-3
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