Exhibit 21-1

        MCN CORPORATION: MCN Corporation (MCN or the Corporation) is a
diversified natural gas holding company. MCN is organized under the laws of
the state of Michigan and has its principal executive offices at 500 Griswold
Street, Detroit, Michigan 48226. The Corporation owns directly all of the
outstanding common stock of Michigan Consolidated Gas Company (MichCon),
Citizens Gas Fuel Company (Citizens), and MCN Investment Corporation (MCNIC).
MCN's major business segments are Gas Distribution and, within Diversified
Energy, Gas Services and Computer Operations Services. Except where otherwise
indicated, the companies set forth below are Michigan corporations located at
500 Griswold Street, Detroit, Michigan 48226.


                               GAS DISTRIBUTION

        Gas Distribution, through the following subsidiaries, operates the
largest natural gas distribution and intrastate transmission system in
Michigan and one of the largest in the United States.

A.      MICHIGAN CONSOLIDATED GAS COMPANY: MichCon is a public utility engaged
        in the distribution and transmission of natural gas in the state of
        Michigan. MichCon was organized in 1898 and, with its predecessors,
        has been in business for nearly 150 years. MichCon serves 1.2 million
        residential, commercial and industrial customers in the Detroit, Grand
        Rapids, Ann Arbor, Traverse City and Muskegon metropolitan areas and
        in various other communities throughout the state of Michigan. MichCon
        conducts substantially all of its business in the state of Michigan
        and is subject to the jurisdiction of the Michigan Public Service
        Commission (MPSC) as to various phases of its operations, including
        gas sales rates, service, and accounting. Except where otherwise
        indicated, the companies set forth below are wholly owned subsidiaries
        of MichCon.

        1.     Michigan Consolidated Homes Limited Dividend Housing
               Corporation, a Delaware corporation, operates a 130-unit, low
               and moderate income housing project in Detroit, Michigan.

        2.     MichCon Development Corporation, through its various
               partnership arrangements, is engaged in the design,
               construction and management of Harbortown, a residential and
               small commercial development constructed on a 50 acre parcel
               along the Detroit River in Detroit, Michigan.

        3.     Blue Lake Holdings, Inc., holds a 50% interest in a partnership
               that has converted a depleted natural gas field in northern
               Michigan into a 46 Bcf natural gas storage field which it now
               operates. MichCon owns 50% of Blue Lake Holdings, Inc., the
               other half is owned by Storage Development Company, a
               subsidiary of MCNIC.

        4.     G-T Energy Concepts, Inc., developed a natural gas torch and
               the related fueling modules which are adapted for use in metal
               cutting, brazing and soldering. These fueling modules utilize
               the patented adsorbed natural gas technology described below.

        5.     Fuel Concepts, Inc., is involved in the development and
               commercialization of low pressure natural gas storage and
               related technologies. These research and development efforts
               have pioneered and patented an adsorbed natural gas technology
               which allows natural gas to be stored at one-sixth to one-tenth
               the pressure of conventional methods.

        6.     MichCon Fuel Services Company was formed in 1995 to market
               natural gas as a vehicular fuel.

        7.     MichCon Pipeline Company was formed in 1995 and, through the
               subsidiaries below, is engaged in pipeline projects.

               a.     MichCon Gathering Company
               b.     Saginaw Bay Pipeline Company (transferred from MCNIC 
                      on January 1, 1996)
               c.     Saginaw Bay Lateral Company (transferred from MCNIC 
                      on January 1, 1996)

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               d.     Westside Pipeline Company (transferred from MCNIC on 
                      January 1, 1996)


B.      CITIZENS GAS FUEL COMPANY: Citizens is a public utility engaged in the
        distribution and transmission of natural gas. Citizens was organized
        in 1951 and, with its predecessors, has been in business for over 135
        years. Citizens serves approximately 13,000 residential, commercial
        and industrial customers in and around Adrian, Michigan. Citizens'
        principal executive offices are located at 127 N. Main Street, Adrian,
        Michigan 49221. Citizens conducts all of its business in the state of
        Michigan and its rates are set by the Adrian Gas Rate Commission.
        Other various phases of its operations are subject to the jurisdiction
        of the MPSC.


C.      SOUTHERN MISSOURI GAS COMPANY: During 1995, MCN agreed to acquire a
        47.5% interest in a partnership formed to construct, own and operate a
        natural gas transmission and distribution system located in Southern
        Missouri. The agreement is subject to MCN obtaining authorization from
        the SEC for the acquisition under Section 9(a)(2) of PUHCA of 1935. On
        October 30, 1995 MCN filed a Form U-1 seeking such authorization.

                              DIVERSIFIED ENERGY

D.       MCN INVESTMENT CORPORATION: MCNIC, organized in 1986, is the holding
        company for MCN's various diversified services subsidiaries. MCNIC's
        major business segments are Gas Services and Computer Operations
        Services. Except where otherwise indicated, the companies set forth
        below are wholly owned subsidiaries of MCNIC.

                                 Gas Services

               The Gas Services segment is an integrated energy group with
        investments in the following businesses: Exploration and Production,
        Gas Gathering and Processing, Gas Storage, and Gas Marketing and
        Cogeneration.

        Exploration & Production

              1.      Supply Development Group, Inc., through the subsidiaries
                      listed below, is engaged in natural gas and oil
                      exploration, development and production primarily in
                      Michigan, Ohio, and the Appalachian, Midcontinent and
                      Gulf Coast areas of the U.S.

                      a.     Elmira Antrim Company
                      b.     Green River Antrim Company
                      c.     Warner Antrim Company
                      d.     Green Oak Development Company
                      e.     MGS Development Company
                      f.     Southwest Gas Supply, Inc.
                      g.     Geotrend Exploration, Inc.
                      h.     Huron Energy Company
                      i.     CoEnergy MidContinent, Inc.
                      j.     CoEnergy Anadarko, Inc.
                      k.     P'Bell Energy Corporation
                      l.     CoEnergy Operating Company
                      m.     CoEnergy Canadian Exploration, Inc. (a New
                             Brunswick corporation)
                      n.     Petro Ventures Exploration Company
                      o.     CoEnergy Rockies, Inc.
                      p.     CoEnergy Central Exploration, Inc.
                      q.     CoEnergy Enhanced Production, Inc.
                      r.     Oakwood Gathering, Inc. (a Delaware corporation)

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                      s.     Reid Holdings, Inc. (a Delaware corporation)
                             i.  Appalachian Methane,  Inc.,  a Delaware
                                 corporation, holds a 50% interest
                                 in Buchanan Production Co., a Virginia 
                                 general partnership.
                             ii. Appalachian  Operators, Inc., a Delaware   
                                 corporation, holds a 50% interest
                                 in Buchanan Production Co., a Virginia 
                                 general partnership.

        Gas Gathering and Processing

               MCNIC's Gas Gathering and Processing businesses are involved in
        ventures that transport natural gas from producing fields to
        processing plants and/or markets. This business also includes plants
        which process natural gas to remove CO2 in order to meet market
        specifications.

               2.     Saginaw Bay Pipeline Company is the 66% general partner
                      in a partnership that operates a 126-mile pipeline which
                      transports natural gas and natural gas liquids from
                      reserves in east-central Michigan to natural gas
                      processing plants in northern Michigan. On January 1,
                      1996 Saginaw Bay Pipeline Company was transferred from
                      MCNIC to MichCon.

               3.     Saginaw Bay Lateral Company is the 46% general partner
                      in a partnership which owns and operates lateral
                      pipelines interconnecting with the 126-mile pipeline
                      previously described. On January 1, 1996 Saginaw Bay
                      Lateral Company was transferred from MCNIC to MichCon.

               4.     Westside Pipeline Company owns and operates a 6 mile
                      pipeline which provides transportation services to
                      Citizens. In addition, Westside Pipeline Company invests
                      in various pipeline and processing plants through equity
                      interests in the companies listed below.

                      a.     Jordan Valley Limited Partnership (82.62% 
                             interest)
                      b.     Warner Treating Limited Liability Company (95% 
                             interest)
                      c.     Terra Westside Processing Company (85% interest)

                      On January 1, 1996 Westside Pipeline Company transferred
                      its interests in Warner Treating Limited Liability
                      Company and Terra Westside Processing Company to Otsego
                      Holdings, Inc. In addition, Westside Pipeline Company
                      transferred its 6 mile pipeline to Otsego Holdings, Inc.
                      Westside Pipeline Company was then transferred from
                      MCNIC to MichCon.

               5.     Pipeline & Processing Group, Inc. was formed in 1995 and
                      engages in pipeline and processing projects through the
                      following subsidiaries and partnership.

                      a.     CoEnergy Offshore Pipeline & Processing Company
                      b.     Otsego Holdings, Inc.
                             i.     CoEnergy CSG
                             ii.    Bagley Processing Company (47% 
                                    partnership interest)
                             iii.   Warner Treating  Limited  Liability  
                                    Company (95% interest transferred
                                    from Westside Pipeline Company on 
                                    January 1, 1996)
                             iv.    Terra  Westside Processing Company (85% 
                                    interest transferred from
                                    Westside Pipeline Company on 
                                    January 1, 1996)

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        Gas Storage

               6.     Storage Development Company, through joint ventures and
                      strategic partnerships, develops and provides gas
                      storage services to affiliated marketing companies,
                      other gas utilities, pipeline companies and large-volume
                      gas users.

                      a.     South Romeo Gas Storage Company, a Michigan
                             partnership in which Storage Development Company
                             has a 50% interest, owns and operates a 10 Bcf
                             storage field in southeastern Michigan which
                             provides storage services to MCNIC's Gas
                             Marketing and Cogeneration operations.

                      b.     W-10 Holdings, Inc., holds a 50% interest in a
                             partnership that intends to develop and operate a
                             42 Bcf storage field in southeastern Michigan.

                      c.     Blue Lake Holdings, Inc. (See description under 
                             Gas Distribution - MichCon)

                      d.     The Orchards Golf Limited Partnership, a Michigan
                             partnership in which Storage Development Company
                             has a 50% interest, developed, owns and operates
                             a residential community and golf course on 520
                             acres of land above the South Romeo gas storage
                             field in southeastern Michigan.


        Gas Marketing and Cogeneration

               MCN's Gas Marketing and Cogeneration businesses pursue
        gas-related opportunities throughout the United States and Canada,
        including marketing natural gas to utilities and other large-volume
        customers and investing in natural gas cogeneration related projects.

               7.     CoEnergy Trading Company is engaged in the purchase and
                      sale of natural gas to large-volume gas users and gas
                      and electric utilities in Michigan, the Midwest, the
                      eastern United States and Canada. CoEnergy Trading
                      Company holds a 50% interest in U.S. CoEnergy Services,
                      a Wisconsin general partnership.

               8.     CoEnergy Canadian Holdings, Ltd., a New Brunswick
                      corporation located at Brunswick House, 10th Floor, 44
                      Chipman Hill, Saint John, New Brunswick E2L 4S6, was
                      formed to market and sell natural gas in Canada and the
                      northeastern United States.

               9.     CoEnergy Supply Company engages in the purchase and sale
                      of natural gas, a portion of which is produced by the
                      Supply Development Group, Inc., an affiliate.

               10.    Cogen Development  Company pursues  cogeneration  
                      related  opportunities throughout the United States 
                      and Canada.

                      a.     CDC Ada, Inc., is a 99% limited partner in a
                             venture which owns and operates a 30 megawatt
                             natural gas-fueled cogeneration facility in
                             western Michigan.

                      b.     Ludington Cogeneration Co. is the 1% general
                             partner in a joint venture that built and
                             operates a 123 megawatt natural gas-fueled
                             cogeneration plant in western Michigan.

                      c.     Ludington Cogeneration Holdings, Ltd. is a 49%
                             limited partner in the 123 megawatt cogeneration
                             plant mentioned above.


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                           Computer Operations Services

               The Genix Group and its subsidiaries make up the largest
        Michigan based computer operations management firm and one of the top
        ten in the United States.

               11.    The Genix Group, Inc., through the subsidiaries listed
                      below, provides computer operations management, data
                      processing, network design and management, large-scale
                      electronic printing and mailing and business process
                      solution services to more than a dozen industries in 23
                      states.

                      a.     Genix   Corporation, a  Delaware corporation,
                             located in Pittsburgh, Pennsylvania.
                      b.     MCN Computer Services, Inc., located in 
                             Dearborn, Michigan.
                      c.     The Genix Group, Ltd., located in London, 
                             England.

                              Gas Technology

               MCN's Gas Technology businesses, which also includes G-T Energy
        Concepts, Inc. and Fuel Concepts, Inc. under Gas Distribution,
        research and develop innovative applications for natural gas in
        pressurized combustion technologies and as a fuel for vehicles and
        other applications.

               12.    Combustion Concepts, Inc., is engaged in the development
                      of pressurized combustion technologies which provides
                      increased fuel efficiency, heat uniformity and
                      compactness of equipment.

                                             Other

               13.    Bridgewater Holdings, Inc., is a 33-1/3% limited partner
                      in a 17-story commercial real estate complex located in
                      Grand Rapids, Michigan.


E.      MCN MICHIGAN LIMITED PARTNERSHIP (MCN Michigan): MCN is the 1% general
        partner in MCN Michigan, a Michigan limited partnership. MCN Michigan
        exists for the sole purpose of issuing its limited partnership
        interests to the public in the form of preferred securities and
        investing the proceeds thereof in debt securities of MCN.


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