SUBSIDIARIES OF SOUTHWEST AIRLINES

Published on March 28, 1996


EXHIBIT 22

SOUTHWEST AIRLINES CO.
SUBSIDIARIES OF THE COMPANY




Southwest Airlines Co. has five wholly owned subsidiaries:

TranStar Airlines Corporation, Southwest Jet Fuel Co., Southwest ABQ
RES Center, Inc., which are incorporated under the laws of Texas; Southwest
Airlines Eurofinance N.V., which is incorporated under the laws of Netherlands
Antilles; and Morris Air Corporation, which is incorporated under the laws of
Delaware.