PACIFICORP /OR/, 10-K405, EX-21, 2000-06-16

EXHIBIT (21)

SUBSIDIARIES OF THE COMPANY

PacifiCorp Group Holdings Company, a wholly-owned subsidiary of the Company and a Delaware corporation, has the following subsidiaries:

Name of Subsidiary	Approximate Percentage of Voting Securities Owned	State or Jurisdiction of Incorporation or Organization
PacifiCorp Financial Services, Inc. Pacific Harbor Capital, Inc. PacifiCorp International Group Holdings Company Pan Pacific Global Corporation PacifiCorp Australia Pty. Ltd PacifiCorp Australia LLC PacifiCorp Australia Holdings Pty. Ltd Powercor Australia Limited Eastern Investment Company	100% 100% 100% 100% 100% 80%* 100% 100% 100%	Oregon Delaware Oregon Oregon Australia Oregon Australia Australia Oregon

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*Remaining 20% owned by Eastern Investment Company.

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