**Exhibit No. 21**

 

List of Subsidiaries

 

The subsidiaries ofBarnwell Industries, Inc., at September 30, 2007 were:

 
| ** **                                    | ** ** | **Jurisdiction of**                    |
|-----------------------------------------------|------------|---------------------------------------------|
| **Name of Subsidiary**              | ** ** | **Incorporation or Organization** |
|                                          |       |                                        |
| Barnwell of Canada,  Limited                  |       | Delaware                                    |
| Water Resources  International, Inc.     |       | Delaware                                    |
| Barnwell Hawaiian  Properties, Inc.      |       | Delaware                                    |
| Barnwell Kona  Corporation                    |       | Hawaii                                      |
| Kaupulehu Developments                        |       | Hawaii                                      |
| Cambridge Hawaii  Limited Partnership         |       | Hawaii                                      |
| Barnwell Management  Co., Inc.           |       | Delaware                                    |
| Barnwell Shallow  Oil, Inc.              |       | Delaware                                    |
| Barnwell Geothermal  Corporation              |       | Delaware                                    |
| Barnwell Mining Co.                           |       | Delaware                                    |
| Barnwell  Overseas, Inc.                 |       | Delaware                                    |
| Geothermal Exploration  and Development Corp. |       | Delaware                                    |
| Victoria  Properties, Inc.               |       | Delaware                                    |
| Barnwell Financial  Corporation               |       | Delaware                                    |
| NDTX, Inc.                               |       | Delaware                                    |
| Barnwell Investment  Corporation              |       | Hawaii                                      |
| WRI  Properties, Inc.                    |       | Hawaii                                      |
| Barnwell Alakea  Properties, Inc.        |       | Hawaii                                      |
| Barnwell Hilo  Corporation                    |       | Hawaii                                      |
| Kaupulehu Investors,  LLC                     |       | Hawaii                                      |
| Mauka 3K, LLC                                 |       | Hawaii                                      |
| Kaupulehu Mauka  Investors, LLC               |       | Hawaii                                      |
| Kaupulehu 2007, LLLP                          |       | Hawaii                                      |
| Barnwell  Makai, Inc.                    |       | Hawaii                                      |
| Barnwell of Israel,  Ltd.                     |       | Israel                                      |
| Barnwell Oil &  Gas, Ltd.            |       | Israel                                      |
| Bill Robbins Drilling,  Ltd.                  |       | Alberta,  Canada                            |
| Gypsy Petroleum Ltd.                          |       | Alberta,  Canada                            |
| Dartmouth Petroleum,  Ltd.                    |       | Alberta,  Canada                            |
| J.H. Wilson Associates,  Ltd.                 |       | Alberta,  Canada                            |

 

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