EXHIBIT 21.1

                          SUBSIDIARIES OF THE COMPANY


     Tesoro Petroleum Corporation is publicly held and has no parent. The
subsidiaries listed below are wholly-owned. Small or inactive subsidiaries are
omitted from the list below. Such omitted subsidiaries, considered in the
aggregate as a single subsidiary, would not constitute a "significant
subsidiary" at the end of the year ended December 31, 2001.

                                                            INCORPORATED
                                                            OR ORGANIZED
   Name of Subsidiary                                       UNDER LAWS OF
   -------------------                                      -------------
   Tesoro Alaska Company ..................................   Delaware
   Tesoro Hawaii Corporation ..............................    Hawaii
   Tesoro Refining, Marketing & Supply Company ............   Delaware
   Tesoro West Coast Company ..............................   Delaware

     On January 1, 2002, Tesoro Refining, Marketing & Supply Company was merged
into Tesoro West Coast Company, which changed its name to Tesoro Refining and
Marketing Company.