<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>exhibit21.txt
<DESCRIPTION>SJG SUBSIDIARIES OF REGISTRANT
<TEXT>
                                                                     Exhibit 21


                            SOUTH JERSEY GAS COMPANY
                           SUBSIDIARIES OF REGISTRANT
                             AS OF DECEMBER 31, 2004

<TABLE>


<CAPTION>
                                                    Percentage of
                                                    Voting Securities                          State of
                                                    Owned by Parent       Relationship         Incorporation
                                                    -----------------------------------------------------------
<S>                                                <C>                   <C>                  <C>

South Jersey Gas Company                            Registrant            Parent               New Jersey

SJG Capital Trust                                   100                   Subsidiary           Delaware
(inactive as of November 5, 2003)

</TABLE>


</TEXT>
</DOCUMENT>