Exhibit 21
 
PG&E Corporation and Pacific Gas and Electric Company Subsidiaries
    
State
PG&E Corporation
   
CA
Elm Power Corporation
   
DE
Pacific Gas and Electric Company
   
CA
201 Turk Street, L.P.
   
CA
1989 Oakland Housing Partnership Associates, L.P.
   
CA
1992 Oakland Regional Housing Partnership Associates, a California Limited Partnership
   
CA
1994 Oakland Regional Housing Partnership Associates, a California Limited Partnership
   
CA
Alberta and Southern Gas Co. Ltd.
   
AB(Can)
Calaska Energy Company
   
CA
Chico Commons, a California Limited Partnership
   
CA
Eureka Energy Company
   
CA
Merritt Community Capital Fund V, L.P.
   
CA
Natural Gas Corporation of California
   
CA
Alaska Gas Exploration Associates
   
CA
NGC Production Company
   
CA
Newco Energy Corporation
   
CA
Electric Generation LLC
   
CA
Balch 1 and 2 Project LLC
   
CA
Battle Creek Project LLC
   
CA
Bucks Creek Project LLC
   
CA
Chili Bar Project LLC
   
CA
Crane Valley Project LLC
   
CA
DeSabla-Centerville Project LLC
   
CA
Diablo Canyon LLC
   
CA
Drum-Spaulding Project LLC
   
CA
Haas-Kings River Project LLC
   
CA
Hamilton Branch Project LLC
   
CA
Hat Creek 1 and 2 Project LLC
   
CA
Helms Project LLC
   
CA
Kerckhoff 1 and 2 Project LLC
   
CA
Kern Canyon Project LLC
   
CA
Kilarc-Cow Creek Project LLC
   
CA
McCloud-Pit Project LLC
   
CA
Merced Falls Project LLC
   
CA
Miocene Project LLC
   
CA
Mokelumne River Project LLC
   
CA
Narrows Project LLC
   
CA
Phoenix Project LLC
   
CA
Pit 1 Project LLC
   
CA
Pit 3, 4 and 5 Project LLC
   
CA
Poe Project LLC
   
CA
Potter Valley Project LLC
   
CA
Rock Creek-Cresta Project LLC
   
CA
Spring-Gap Stanislaus Project LLC
   
CA
Tule River Project LLC
   
CA
Upper NF Feather River Project LLC
   
CA
ETrans LLC
   
CA
GTrans LLC
   
CA
Pacific California Gas System, Inc.
   
CA
Pacific Conservation Services Company
   
CA
Pacific Energy Fuels Company
   
CA
Pacific Gas and Electric Housing Fund Partnership, L.P.
   
CA
Pacific Gas Properties Company
   
CA
Pacific Properties
   
CA
PG&E CalHydro, LLC
   
CA
PG&E Capital I
   
DE
PG&E Capital II
   
DE
PG&E Capital III
   
DE

Some entities appear more than once because entities which are owned by more than one subsidiary are listed under each owner.

1

PG&E Corporation and Pacific Gas and Electric Company Subsidiaries
    
State
PG&E Capital IV
   
DE
PG&E Funding LLC
   
DE
PG&E Holdings, LLC
   
DE
Schoolhouse Lane Apartments L.P.
   
CA
Standard Pacific Gas Line Incorporated
   
CA
PG&E Corporation Support Services, Inc.
   
DE
PG&E National Energy Group, LLC
   
DE
PG&E National Energy Group, Inc.
   
DE
PG&E Enterprises
   
CA
PG&E National Energy Group Holdings Corporation
   
CA
Citrus Generating Company, L.P.
   
DE
Properties Holdings, LLC
   
DE
Alhambra Pacific Joint Venture
   
CA
BPS I, Inc.
   
CA
Alhambra Pacific Joint Venture
   
CA
Conaway Ranch Company, The
   
CA
Conaway Conservancy Group Joint Venture
   
CA
Conaway Conservancy Group Joint Venture
   
CA
DPR, Inc.
   
CA
Gilia Enterprises
   
CA
Marengo Ranch Joint Venture
   
CA
Oat Creek Associates Joint Venture
   
CA
Marengo Ranch Joint Venture
   
CA
Oat Creek Associates Joint Venture
   
CA
Valley Real Estate, Inc.
   
CA
PG&E Energy Trading Holdings, LLC
   
DE
PG&E Energy Trading Holdings Corporation
   
CA
PG&E Energy Trading – Power, L.P.
   
DE
PG&E ET Synfuel 166, LLC
   
DE
PG&E ET Synfuel #2, LLC
   
DE
PG&E ET Investments Corporation
   
DE
PG&E Energy Trading – Power, L.P.
   
DE
PG&E Energy Trading – Gas Corporation
   
CA
PG&E Energy Trading, Canada Corporation
   
AB (Can)
CEG Energy Options, Inc.
   
SK (Can)
True Quote LLC
   
KY
Virtual Credit Services, LLC
   
DE
PG&E International, Inc.
   
CA
PG&E International Development Holdings, LLC
   
DE
PG&E Overseas Holdings I, Ltd.
   
Cayman Is.
PG&E Overseas Holdings II, Ltd.
   
Cayman Is.
PG&E Corporation Australian Holdings Pty Ltd.
   
Australia
PG&E Corporation Australia Pty Ltd.
   
Australia
PG&E Energy Trading Australia Pty Ltd.
   
Australia
Gannet Power Corporation
   
CA
Rocksavage Services I, Inc.
   
DE
PG&E Generating Company, LLC
   
DE
PG&E Generating Energy Group, LLC
   
DE
Attala Power Corporation
   
DE
Attala Generating Company, LLC
   
DE
Attala Energy Company, LLC
   
DE
Badger Power Corporation
   
DE
Badger Generating Company, LLC
   
DE
Beech Power Corporation
   
DE
Mantua Creek Generating Company, L.P.
   
DE
Mantua Creek Urban Renewal, L.P.
   
DE

Some entities appear more than once because entities which are owned by more than one subsidiary are listed under each owner.

2

PG&E Corporation and Pacific Gas and Electric Company Subsidiaries

 
    
State
Plover Power Corporation
   
CA
Mantua Creek Generating Company, L.P.
   
DE
Mantua Creek Urban Renewal, L.P.
   
DE
Black Hawk III Power Corporation
   
CA
Lake Road Generating Company, L.P.
   
DE
Lake Road Power I, LLC
   
DE
Peach IV Power Corporation
   
DE
Lake Road Generating Company, L.P.
   
DE
Lake Road Power II, LLC
   
DE
Bluebonnet Power Corporation
   
DE
Bluebonnet Generating Company, LLC
   
DE
Covert Power Corporation
   
DE
Covert Generating Company, LLC
   
DE
First Arizona Land Corporation
   
DE
First California Land Corporation
   
DE
GenHoldings I, LLC
   
DE
Black Hawk Power Corporation
   
CA
Athens Generating Company, L.P.
   
DE
Harquahala Generating Company, LLC
   
DE
Harquahala Power Corporation
   
DE
Harquahala Generating Company, LLC
   
DE
Osprey Power Corporation
   
CA
Millennium Power Partners, L.P.
   
DE
Magnolia Power Corporation
   
DE
Millennium Power Partners, L.P.
   
DE
Peach I Power Corporation
   
DE
Athens Generating Company, L.P.
   
DE
Goose Lake Power Corporation
   
DE
Goose Lake Generating Company, LLC
   
DE
Harlan Power Corporation
   
CA
Umatilla Generating Company, L.P.
   
DE
Juniper Power Corporation
   
DE
Umatilla Generating Company, L.P.
   
DE
Long Creek Power Corporation
   
DE
Long Creek Generating Company, LLC
   
DE
Kentucky Hydro Holdings, LLC
   
DE
La Paloma Power Corporation
   
DE
La Paloma Generating Company, LLC
   
DE
Liberty Generating Corporation
   
DE
Liberty Generating Company, LLC
   
DE
Liberty Urban Renewal, LLC
   
DE
Madison Wind Power Corporation
   
DE
Madison Windpower LLC
   
DE
Meadow Valley Power Corporation
   
DE
Meadow Valley Generating Company, LLC
   
DE
MidColumbia Power Corporation
   
DE
MidColumbia Generating Company, LLC
   
DE
Morrow Power Corporation
   
DE
Morrow Generating Company, LLC
   
DE
Okeechobee Power Corporation
   
DE
Okeechobee Generating Company, LLC
   
DE
Otay Mesa Power Corporation
   
DE
PG&E Dispersed Power Corporation
   
DE
PG&E Dispersed Generating Company, LLC
   
DE
Plains End, LLC
   
DE
PG&E Generating Energy Holdings, Inc.
   
DE
Badger Generating Company, LLC
   
DE
Bluebonnet Generating Company, LLC
   
DE

Some entities appear more than once because entities which are owned by more than one subsidiary are listed under each owner.

3

PG&E Corporation and Pacific Gas and Electric Company Subsidiaries

 
    
State
Covert Generating Company, LLC
   
DE
Goose Lake Generating Company, LLC
   
DE
Long Creek Generating Company, LLC
   
DE
La Paloma Generating Company, LLC
   
DE
Liberty Generating Company, LLC
   
DE
Liberty Urban Renewal, LLC
   
DE
Madison Windpower LLC
   
DE
Meadow Valley Generating Company, LLC
   
DE
MidColumbia Generating Company, LLC
   
DE
Morrow Generating Company, LLC
   
DE
Okeechobee Generating Company, LLC
   
DE
PG&E Dispersed Generating Company, LLC
   
DE
Spencer Station Generating Company, L.P.
   
DE
PG&E Generating New England, Inc.
   
DE
PG&E Generating New England, LLC
   
DE
San Gorgonio Power Corporation
   
DE
Mountain View Power Partners, LLC
   
DE
Mountain View Power Partners II, LLC
   
DE
Spencer Station Power Corporation
   
DE
Spencer Station Generating Company, L.P.
   
DE
USGen New England, Inc.
   
DE
First Massachusetts Land Company, LLC
   
DE
USGen Services Company, LLC
   
DE
White Pine Generating Company, LLC
   
DE
PG&E Generating Power Group, LLC
   
DE
Aplomado Power Corporation
   
CA
Beale Generating Company
   
DE
Indian Orchard Generating Company, Inc.
   
DE
MASSPOWER, L.L.C.
   
DE
MASSPOWER
   
MA
JMC Altresco, Inc.
   
CO
Altresco, Inc.
   
CO
Pittsfield Generating Company, L.P.
   
DE
Berkshire Pittsfield, Inc.
   
CO
Berkshire Feedline Acquisition Limited Partnership
   
MA
Pittsfield Partners, Inc.
   
CO
Pittsfield Generating Company, L.P.
   
DE
JMC Iroquois, Inc.
   
DE
Iroquois Gas Transmission System, L.P.
   
DE
JMC Selkirk Holdings, Inc.
   
DE
JMC Selkirk, Inc.
   
DE
PentaGen Investors, L.P.
   
DE
Selkirk Cogen Partners, L.P.
   
DE
Selkirk Cogen Funding Corporation
   
DE
Selkirk Cogen Partners, L.P.
   
DE
Selkirk Cogen Funding Corporation
   
DE
JMCS I Holdings, Inc.
   
DE
PentaGen Investors, L.P.
   
DE
Selkirk Cogen Partners, L.P.
   
DE
Selkirk Cogen Funding Corporation
   
DE
Orchard Gas Corporation
   
DE
Mason Generating Company
   
DE
J. Makowski Associates, Inc.
   
MA
Cooper’s Hawk Power Corporation
   
CA
Citrus Generating Company, L.P.
   
DE
Eucalyptus Power Corporation
   
DE
Citrus Generating Company, L.P.
   
DE
Eagle Power Corporation
   
CA

Some entities appear more than once because entities which are owned by more than one subsidiary are listed under each owner.

4

PG&E Corporation and Pacific Gas and Electric Company Subsidiaries

 
    
State
Granite Generating Company, L.P.
   
DE
Granite Water Supply Company, Inc.
   
DE
Keystone Urban Renewal Limited Partnership
   
DE
Keystone Cogeneration Company, L.P.
   
DE
Keystone Urban Renewal Limited Partnership
   
DE
Logan Generating Company, L.P.
   
DE
Falcon Power Corporation
   
CA
Scrubgrass Generating Company, L.P.
   
DE
Scrubgrass Power Corp.
   
PA
Scrubgrass Generating Company, L.P.
   
DE
Clearfield Properties, Inc.
   
DE
Leechburg Properties, Inc.
   
DE
Spruce Power Corporation
   
DE
Spruce Limited Partnership
   
DE
Colstrip Energy, Limited Partnership
   
MT
Heron Power Corporation
   
CA
Gator Generating Company, L.P.
   
DE
Iroquois Pipeline Investment, LLC
   
DE
Iroquois Gas Transmission System, L.P.
   
DE
Jaeger Power Corporation
   
CA
Northampton Generating Company, L.P.
   
DE
Northampton Fuel Supply Company, Inc.
   
DE
Northampton Water Supply, Inc.
   
DE
Larkspur Power Corporation
   
DE
Hermiston Generating Company, L.P.
   
DE
Buckeye Power Corporation
   
DE
Hermiston Generating Company, L.P.
   
DE
Loon Power Corporation
   
DE
Merlin Power Corporation
   
CA
Fellows Generating Company, L.P.
   
DE
Pelican Power Corporation
   
CA
Okeelanta Power Limited Partnership
   
DE
Peregrine Power Corporation
   
CA
Chambers Cogeneration, Limited Partnership
   
DE
Raptor Holdings Company
   
CA
Gray Hawk Power Corporation
   
DE
Cedar Bay Cogeneration, Inc.
   
DE
Cedar Bay Generating Company, Limited Partnership
   
DE
PG&E Management Services Company
   
CA
Toyan Enterprises
   
CA
Indiantown Cogeneration, L.P.
   
DE
Indiantown Project Investment Partnership, L.P.
   
DE
Indiantown Cogeneration, L.P.
   
DE
Indiantown Cogeneration Funding Corporation
   
DE
PG&E Generating Services, LLC
   
DE
J. Makowski Pittsfield, Inc.
   
DE
J. Makowski Services, Inc.
   
DE
JMCS I Management, Inc.
   
DE
NEG Construction Finance Company, LLC
   
DE
PG&E Construction Agency Services I, LLC
   
DE
PG&E Construction Agency Services II, LLC
   
DE
PG&E National Energy Group Construction Company, LLC
   
DE
PG&E Operating Services Holdings, Inc.
   
CA
PG&E Operating Services Company
   
CA
PG&E National Energy Group Acquisition Company, LLC
   
DE
USGen Holdings, Inc.
   
DE
PG&E National Energy Group Company
   
CA
PG&E National Energy Group Company
   
CA

Some entities appear more than once because entities which are owned by more than one subsidiary are listed under each owner.

5

PG&E Corporation and Pacific Gas and Electric Company Subsidiaries

 
    
State
First Oregon Land Corporation
   
DE
Garnet Power Corporation
   
DE
Carneys Point Generating Company
   
DE
Topaz Power Corporation
   
DE
Carneys Point Generating Company
   
DE
USOSC Holdings, Inc.
   
DE
PG&E Operating Services Company
   
CA
PTP Services, LLC
   
DE
PG&E Overseas, Inc.
   
CA
PG&E Overseas, Ltd.
   
Cayman Is
PG&E Pacific I, Ltd.
   
Cayman Is
PG&E Pacific II, Ltd.
   
Cayman Is
Quantum Ventures
   
CA
Barakat & Chamberlin, Inc.
   
CA
Creston Financial Group, Inc.
   
CA
PG&E Energy Services Ventures, Inc.
   
DE
Real Estate Energy Solutions, LLC
   
DE
PG&E Gas Transmission Corporation
   
CA
GTN Holdings LLC
   
DE
PG&E Gas Transmission, Northwest Corporation
   
CA
Pacific Gas Transmission Company
   
CA
Pacific Gas Transmission International, Inc.
   
CA
PG&E Gas Transmission Service Company LLC
   
DE
Stanfield Hub Services, LLC
   
WA
PG&E Gas Transmission Holdings Corporation
   
CA
North Baja Pipeline, LLC
   
DE
PG&E Strategic Capital, Inc.
   
DE
PG&E Ventures, LLC
   
DE
Pacific Venture Capital, LLC
   
DE
PG&E Ventures ePro, LLC
   
DE
PG&E Telecom, LLC
   
DE
PG&E Capital, LLC
   
DE
PG&E Telecom Holdings, LLC
   
DE

Some entities appear more than once because entities which are owned by more than one subsidiary are listed under each owner.

6