| EXHIBIT                21                                                                 |
|-------------------------------------------------------------------------------------------|
|                                                                                      |   |   |
| **SUBSIDIARIES                OF REGISTRANT****WPS                RESOURCES CORPORATION** |
| **December                31, 2005**                                                      |
|                                                                                      |   |   |
| WPS                RESOURCES                CORPORATION + *                               |
|                                                                                      |
|                                                                                      | Wisconsin                Public Service Corporation + |
|                                                                                      |   | WPS                Leasing,                Inc. + |
|                                                                                      |   | Wisconsin                Valley Improvement Company (27.1% ownership) + |
|                                                                                      |   | Wisconsin                River Power Company (50% ownership) + |
|                                                                                      |   | WPS                Investments, LLC (approximately 24.91% ownership) + |
|                                                                                      |   |   | American                Transmission Company LLC (approximately 31.01% ownership)                + |
|                                                                                      |   |   | Guardian                Pipeline LLC (33 1/3% ownership) ++ |
|                                                                                      |   | ATC                Management                Inc. (27.5% ownership) + |
|                                                                                      |   |
|                                                                                      | WPS                Investments, LLC (approximately 68.3% ownership) + |
|                                                                                      |   | American                Transmission Company LLC (approximately 31.01% ownership)                + |
|                                                                                      |   | Guardian                Pipeline, LLC (33 1/3% ownership) ++ |
|                                                                                      |   |
|                                                                                      | WPS                Nuclear                Corporation + |
|                                                                                      |   |   |
|                                                                                      | Michigan                Gas                Utilities Corporation ++ |
|                                                                                      |   |
|                                                                                      | Minnesota                Energy Resources Corporation ++ |
|                                                                                      |   |
|                                                                                      | WPS                Visions,                Inc. + |
|                                                                                      |   |
|                                                                                      | Badger                Energy                Services, LLC (12.50% ownership) + |
|                                                                                      |   |
|                                                                                      | WPS                Resources                Capital Corporation + |
|                                                                                      |   | WPS                Energy                Services, Inc. + |
|                                                                                      |   |   | Quest                Energy,                LLC +++ |
|                                                                                      |   |   | WPS-ESI                Gas                Storage, LLC (81.50% ownership) + |
|                                                                                      |   |   | WPS                Energy                Services of Canada Corp. (formed under Canadian law) |
|                                                                                      |   |   | Advantage                Energy, Inc. (formed under New York law) |
|                                                                                      |   |   | 3096210                Nova                Scotia Company (formed under Canadian law) |
|                                                                                      |   |   |   | Boralex                WPS                Power Limited Partnership (49.9% ownership) (formed under Canadian                law) |
|                                                                                      |   |   | WPS                Power                Development, LLC+ |
|                                                                                      |   |   |   | PDI                Stoneman,                Inc. + |
|                                                                                      |   |   |   |   | Mid-American                Power, LLC + |
|                                                                                      |   |   |   | WPS                Canada                Generation, Inc. + |
|                                                                                      |   |   |   |   | Boralex                WPS                Energy, Inc. (50% ownership) (formed under Canadian                law) |
|                                                                                      |   |   |   |   |   | Boralex                WPS                Power Limited Partnership (0.2% ownership) (formed under Canadian                law) |
|                                                                                      |   |   |   | WPS                New                England Generation, Inc. + |
|                                                                                      |   |   |   | Wisconsin                Woodgas LLC + |
|                                                                                      |   |   |   | Wisconsin                Energy Operations LLC (49% ownership) + |
|                                                                                      |   |   |   | ECO                Coal                Pelletization #12 LLC (70% ownership) ++ |
|                                                                                      |   |   |   |   | Synfuel                Solutions, LLC (33.33% ownership) ++ |
|                                                                                      |   |   |   |   |   | Synfuel                Solutions Operating, LLC ++ |
|                                                                                      |   |   |   | Sunbury                Holdings, LLC ++ |
|                                                                                      |   |   |   |   | Sunbury                Generation, LLC ++ |
|                                                                                      |   |   |   |   | WPS                Westwood                Generation, LLC ++ |
|                                                                                      |   |   |   | WPS                Empire                State, Inc. (formed under New York law) |
|                                                                                      |   |   |   |   | WPS                Beaver                Falls Generation, LLC ++ |
|                                                                                      |   |   |   |   | WPS                Niagara                Generation, LLC ++ |
|                                                                                      |   |   |   |   | WPS                Syracuse                Generation, LLC ++ |
|                                                                                      |   |   |   | Combined                Locks                Energy Center, LLC** |
|                                                                                      |   |   |   |
|                                                                                      |   |   |   |
|                                                                                      |   |   |   |
|                                                                                      |   |   |   |

----

| EXHIBIT                21                                                                 |
|-------------------------------------------------------------------------------------------|
|                                                                                      |   |
| **SUBSIDIARIES                OF REGISTRANT****WPS                RESOURCES CORPORATION** |
| **December                31, 2005**                                                      |
|                                                                                      |   |
| WPS                RESOURCES                CORPORATION *                                 |
|                                                                                      |   |   |   |
|                                                                                      | Upper                Peninsula Power Company +++ |
|                                                                                      |   | WPS                Investments, LLC (approximately 6.79% ownership) + |
|                                                                                      |   |   | American                Transmission Company LLC (approximately 31.01% ownership)                + |
|                                                                                      |   |   | Guardian                Pipeline LLC (33 1/3% ownership) ++ |
|                                                                                      |   | ATC                Management                Inc. (2.5% ownership) + |
|                                                                                      |   |   |   |   |
|                                                                                      | Upper                Peninsula Building Development Company +++ |
|                                                                                      |   |   |   |   |
|                                                                                      | Penvest,                Inc.                +++ |
|                                                                                      |   | Superior                Technologies, Inc. (33.33% ownership) +++ |
|                                                                                      |   | Super                Com                Limited Partnership of Northern Michigan (22.5% ownership)                +++ |
|                                                                                      |   |
|                                                                                      | Brown                County                C-LEC, LLC (40% ownership) + |
|                                                                                      |   |
| *                                                                                         | WPS                Resources                Corporation is the parent holding company. All affiliated companies                listed                are 100% owned except as noted                otherwise. All affiliates are currently active, with the exception                of                Neulite Industries of Wisconsin, LLC, Renewable Fibers International,                LLC,                3096210 Nova Scotia Company, Boralex WPS Power Limited Partnership,                and                Boralex WPS Energy, Inc. |
| **                                                                                        | An                exempt                wholesale generator. |
| +                                                                                         | Formed                under                Wisconsin Law |
| ++                                                                                        | Formed                under                Delaware Law |
| +++                                                                                       | Formed                under                Michigan Law |