EXHIBIT 21.1

                                 SUBSIDIARY LIST

1.    AEG Finance Corporation, a Delaware corporation, wholly owned by Maytag
      Aircraft Corporation

2.    Excel Cargo, Inc., a California corporation, wholly owned by Mercury Air
      Group, Inc.

3.    Hermes Aviation Canada, Inc., a Canadian corporation, wholly owned by
      Excel Cargo, Inc.

4.    Hermes Aviation, Inc., a California corporation, wholly owned by Mercury
      Air Cargo, Inc.

5.    Hermes Aviation de Mexico S.A. de C.V., a Mexican corporation, owned 99%
      by Mercury Air Cargo, Inc. and 1% by Hermes Aviation, Inc.

6.    Jupiter Airline Automation Services, Inc., a Florida corporation, wholly
      owned by Mercury Air Group, Inc.

7.    Maytag Aircraft Corporation, a Cayman corporation, wholly owned by Maytag
      Aircraft Corporation.

8.    Maytag Aircraft Corporation, a Colorado corporation, wholly owned by
      Mercury Air Group, Inc.

9.    MercFuel, Inc., a Delaware Corporation, wholly owned by Mercury Ai r
      Group, Inc.

10.   MercMed, LLC., a Nevada Limited Liability Company 68.47% Owned by Mercury
      Air Group, Inc. and 31.53 % owned by Phillip J. Fagan

11.   Mercury Acceptance Corporation, Inc., a California corporation, wholly
      owned by Mercury Air Group, Inc.

12.   Mercury Air Cargo, Inc., a California corporation, wholly owned by Mercury
      Air Group, Inc.

13.   Mercury Air Center-Long Beach, Inc., a California corporation wholly owned
      by Mercury Air Group, Inc.

14.   Mercury Aviation (Israel), LTD.,50 % owned by Mercury Air Group, Inc. and
      50% owned by Shavit Industries, LTD.

15.   Mercury Aviation Staffing, LLC. , a California Limited Liability Company,
      owned by Mercury Air Cargo, Inc.

16.   Pegasus de Mexico S.A. de C.V., a Mexican corporation, owned 99% by
      Mercury Air Cargo, Inc. and 1% by Hermes Aviation, Inc.

17.   Vulcan Aviation, Inc., a California corporation, wholly owned by Mercury
      Air Cargo, Inc.