Exhibit 21

LIST OF SUBSIDIARIES OF

UIL HOLDINGS CORPORATION

	State or Jurisdiction
	of Incorporation or	Name Under Which
Name of Subsidiary	Organization	Subsidiary Does Business
The United Illuminating Company (1)	Connecticut	The United Illuminating Company
Connecticut Energy Corporation (1)*	Connecticut	Connecticut Energy Corporation
The Southern Connecticut Gas  Company (2)	Connecticut	The Southern Connecticut Gas  Company
CTG Resources, Inc. (1)*	Connecticut	CTG Resources, Inc.
Connecticut Natural Gas Corporation (3)	Connecticut	Connecticut Natural Gas Corporation
Berkshire Energy Resources (1)*	Massachusetts	Berkshire Energy Resources
The Berkshire Gas Company (4)	Massachusetts	The Berkshire Gas Company

(1) Subsidiary of UIL Holdings Corporation

(2) Subsidiary of Connecticut Energy Corporation

(3) Subsidiary of CTG Resources, Inc.

(4) Subsidiary of Berkshire Energy Resources

* Holding Company