EXHIBIT (21)

SUBSIDIARIES OF THE COMPANY

PacifiCorp Group Holdings Company, a wholly-owned subsidiary of the Company and a Delaware corporation, has the following subsidiaries:

Name of Subsidiary	Approximate Percentage of Voting Securities Owned	State or Jurisdiction of Incorporation or Organization
PacifiCorp Financial Services, Inc.    Pacific Harbor Capital, Inc. PacifiCorp International Group Holdings Company    Pan Pacific Global Corporation       PacifiCorp Australia Pty. Ltd         PacifiCorp Australia LLC            PacifiCorp Australia Holdings Pty. Ltd               Powercor Australia Limited    Eastern Investment Company	100% 100% 100% 100% 100% 80%* 100% 100% 100%	Oregon Delaware Oregon Oregon Australia Oregon Australia Australia Oregon

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*Remaining 20% owned by Eastern Investment Company.

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