Exhibit 21

ALLETE 2007 Form 10-K

SUBSIDIARIES OF THE REGISTRANT

(As of December 31, 2007)

(Reported Under Item 601 of Regulation S-K)

               State or Country

Name                                                                                                               of Organization

ALLETE, Inc. (d.b.a. ALLETE; Minnesota Power; Minnesota Power, Inc.;				Minnesota
	Minnesota Power & Light Company; MPEX; MPEX A Division of Minnesota Power)
	ALLETE Automotive Services, LLC			Minnesota
	ALLETE Capital II			Delaware
	ALLETE Capital III			Delaware
	ALLETE Properties, LLC (d.b.a. ALLETE Properties)			Minnesota
		ALLETE Commercial, LLC		Florida
		Cape Coral Holdings, Inc.		Florida
		Cape Properties, Inc.		Florida
		Lehigh Acquisition Corporation		Delaware
			Florida Landmark Communities, Inc.	Florida
			Cliffside Properties, Inc.	California
			Enterprise Lehigh, Inc.	Florida
			Lehigh Corporation	Florida
			Lehigh Land & Investment, Inc.	Florida
			Mardem, LLC	Florida
			Palm Coast Holdings, Inc.	Florida
			Port Orange Holdings, LLC	Florida
			Interlachen Lakes Estates, Inc.	Florida
			SRC of Florida, Inc.	Florida
			Sundowner Properties, Inc.	Pennsylvania
		Palm Coast Forest, LLC		Florida
		Palm Coast Land, LLC		Florida
		Tomoka Holdings, LLC		Florida
		Winter Haven Citi Centre, LLC		Florida
	ALLETE Water Services, Inc.			Minnesota
		Florida Water Services Corporation		Florida
			Auto Replacement Property, LLC	Indiana
			Energy Replacement Property, LLC	Minnesota
		Georgia Water Services Corporation		Georgia
	Energy Land, Incorporated			Wisconsin
	Lakeview Financial Corporation I			Minnesota
	Lakeview Financial Corporation II			Minnesota
		Logistics Coal, LLC		Minnesota
	Minnesota Power Enterprises, Inc.			Minnesota
		BNI Coal, Ltd.		North Dakota
		MP Affiliate Resources, Inc.		Minnesota
		Rainy River Energy Corporation		Minnesota
		Rainy River Energy Corporation - Wisconsin		Wisconsin
		Synertec, Incorporated		Minnesota
		Upper Minnesota Properties, Inc.		Minnesota
		Upper Minnesota Properties - Development, Inc.		Minnesota
		Upper Minnesota Properties - Irving, Inc.		Minnesota
		Upper Minnesota Properties - Meadowlands, Inc.		Minnesota
		Meadowlands Affordable Housing  Limited Partnership		Minnesota
	MP Investments, Inc.			Delaware
	RendField Land Company, Inc.			Minnesota
	Superior Water, Light and Power Company			Wisconsin