Exhibit 21

                            SOUTH JERSEY GAS COMPANY
                           SUBSIDIARIES OF REGISTRANT
                            AS OF DECEMBER 31, 2000



                            Percentage of
                            Voting Securities                    State of
                            Owned by Parent      Relationship    Incorporation
                            ---------------------------------------------------
                                                        
South Jersey Gas Company    Registrant           Parent          New Jersey

SJG Capital Trust           100                  Subsidiary      Delaware