<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>3
<FILENAME>vuhi10k_exh21-1.txt
<DESCRIPTION>LISTING OF SIGNIFICANT SUBSIDIARIES
<TEXT>
                                                                EXHIBIT 21.1
<TABLE>
<CAPTION>

                              VECTREN UTILITY HOLDINGS, INC.

                                       Subsidiaries

Wholly Owned Subsidiaries:

                                         State of Incorporation/   Doing Business As
Name of Entity                           Jurisdiction
--------------------------------------   -----------------------   ---------------------------
<S>  <C>                                     <C>                   <C>
|X|  Southern Indiana Gas and Electric       Indiana               Vectren Energy Delivery of
     Company, Inc.                                                    Indiana, Inc.
|X|  Indiana Gas Company, Inc.               Indiana, Ohio          Vectren Energy Delivery of
                                                                      Indiana, Inc.
|X|  Vectren Energy Delivery of Ohio,        Ohio
     Inc.
</TABLE>


</TEXT>
</DOCUMENT>