Exhibit 21
 
                                LIST OF SUBSIDIARIES
 
The following are subsidiaries of the Company:
 
     Bio-Energy Services Corp. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of Bio-Energy Services Corp.
 
     Bio-Energy Systems, Inc. is a subsidiary of the Company and is incorporated
under the laws of the State of New York. The aforesaid subsidiary does business
under the name of Bio-Energy Systems, Inc.
 
     Beta Carthage Inc. is a subsidiary of the Company and is incorporated under
the laws of the State of New York. The aforesaid subsidiary does business under
the name of Beta Carthage Inc.
 
     Beta South Glens Falls Inc. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of Beta South Glens Falls Inc.
 
     Beta Syracuse Inc. is a subsidiary of the Company and is incorporated under
the laws of the State of New York. The aforesaid subsidiary does business under
the name of Beta Syracuse Inc.
 
     Beta Beaver Falls Inc. is a subsidiary of the Company and is incorporated
under the laws of the State of New York. The aforesaid subsidiary does business
under the name of Beta Beaver Falls Inc.
 
     Beta Natural Dam Inc. is a subsidiary of the Company and is incorporated
under the laws of the State of New York. The aforesaid subsidiary does business
under the name of Beta Natural Dam Inc.
 
     Beta Allegany Inc. is a subsidiary of the Company and is incorporated under
the laws of the State of New York. The aforesaid subsidiary does business under
the name of Beta Allegany Inc.
 
     Beta Nova Inc. is a subsidiary of the Company and is incorporated under the
laws of the State of New York. The aforesaid subsidiary does business under the
name of Beta Nova Inc.
 
     Beta N Limited is a subsidiary of the Company and is incorporated under the
laws of the State of New York. The aforesaid subsidiary does business under the
name of Beta N Limited.
 
     Beta Hydroponics Allegany Inc. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of Beta Hydroponics Allegany Inc.
 
     Reina Distributing, Inc. is a subsidiary of the Company and is incorporated
under the laws of the State of New York. The aforesaid subsidiary does business
under the name of Reina Distributing, Inc.
 
     SunWize Energy Systems, Inc. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of SunWize Energy Systems, Inc.
 
     Bio Thermal Unlimited, Inc. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of Bio Thermal Unlimited, Inc.
 
     SunWize Specialty Products, Inc. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of SunWize Specialty Products, Inc.
 
     Bio-Hydroponics Inc. (formerly Nanocrystalline Technologies Inc.) is a
subsidiary of the Company and is incorporated under the laws of the State of New
York. The aforesaid subsidiary does business under the name of Bio-Hydroponics
Inc.
 
     Beta C&S Limited is a subsidiary of the Company and is incorporated under
the laws of the State of New York. The aforesaid subsidiary does business under
the name of Beta C&S Limited.
 
     Besicorp International Power Corp. is a subsidiary of the Company and is
incorporated under
 
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the laws of the State of Delaware. The aforesaid subsidiary does business under
the name of Besicorp International Power Corp.
 
     Beta International Power Corp. is a subsidiary of the Company and is
incorporated under the laws of the State of Delaware. The aforesaid subsidiary
does business under the name of Beta International Power Corp.
 
     Beta Mexico Inc. is a subsidiary of the Company and is incorporated under
the laws of the State of Delaware. The aforesaid subsidiary does business under
the name of Beta Mexico Inc.
 
     Beta Worldwide Power Inc. (formerly Beta BBI Krishnapatnam Inc.) is a
subsidiary of the Company and is incorporated under the laws of the State of
Delaware. The aforesaid subsidiary does business under the name of Beta
Worldwide Power Inc.
 
     Beta Global Developments (BVI), Inc. (formerly Beta Krishnapatnam BVI Inc.)
is a subsidiary of Beta Worldwide Power Inc. and is incorporated under the laws
of the British Virgin Islands. The aforesaid subsidiary does business under the
name of Beta Global Developments (BVI), Inc.
 
     Beta Global Developments II (BVI), Inc. (formerly Beta Krishnapatnam BVI II
Inc.) is a subsidiary of Beta Worldwide Power Inc. and is incorporated under the
laws of the British Virgin Islands. The aforesaid subsidiary does business under
the name of Beta Global Developments (BVI) II, Inc.
 
     SunWize Technologies, Inc. is a subsidiary of the Company and is
incorporated under the laws of the State of New York. The aforesaid subsidiary
does business under the name of SunWize Tedhnologies, Inc.
 
     Beta Brasil Inc. is a subsidiary of the Company and is incorporated under
the laws of the State of Delaware. The aforesaid subsidiary does business under
the name of Beta Brasil Inc.
 
     Beta BGE Inc. is a subsidiary of the Company and is incorporated under the
laws of the State of Delaware. The aforesaid subsidiary does business under the
name of Beta BGE Inc.
 
     Beta Brasil Geracao de Energia Ltda. Is a subsidiary of Beta Global
Developments (BVI), Inc. and Beta Global Developments II (BVI), Inc. and is
incorporated under the laws of Brazil. The aforesaid subsidiary does business
under the name of Beta Brasil Geracao de Energia Ltda.
 
     BBI Power Inc. is a 50% subsidiary of Beta Global Developments, Inc. and is
incorporated under the laws of the British Virgin Islands. The aforesaid
subsidiary does business under the name of BBI Power Inc.
 
 
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