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 Syn Fuel LLC    Birmingham Syn Fuel I Inc.    Birmingham Syn Fuel LLC    Birmingham Syn Fuel II Inc. PacifiCorp International Group Holdings Company	100% 100% 100% 100% 100% 100% 100%	Oregon Delaware Oregon Oregon Oregon Oregon Oregon