CLECO CORPORATION  EXHIBIT 21

Subsidiaries of the Registrant as of December 31, 2006
	SUBSIDIARIES OF REGISTRANT OR ORGANIZATION	STATE OF INCORPORATION
	Acadia Partners Pipeline LLC	Louisiana
	Acadia Power Holdings LLC	Louisiana
	Acadia Power Partners, LLC	Delaware
	Attala Transmission LLC	Louisiana
	CLE Intrastate Pipeline Company LLC	Louisiana
	Cleco Energy LLC	Texas
	Cleco Evangeline LLC	Louisiana
	Cleco Generation Services LLC	Louisiana
	Cleco Innovations LLC	Louisiana
	Cleco Marketing & Trading LLC	Louisiana
	Cleco Midstream Resources LLC	Louisiana
	Cleco Power LLC	Louisiana
	Cleco Support Group LLC	Louisiana
	DeSoto Pipeline Company, Inc.	Louisiana
	Diversified Lands LLC	Louisiana
	Four Square Production, LLC	Texas
	Perryville Energy Holdings LLC	Louisiana
	Perryville Energy Partners, L.L.C.	Delaware
	UTS, LLC	Louisiana