Exhibit 8.1

Subsidiaries of D.E MASTER BLENDERS

LEGAL ENTITIES

The following table provides an overview of the Groups principal operating subsidiaries, all of which are 100% owned by the Group.
In addition, the Group has a 45% non-controlling interest in Kaffehuset Friele A/S, which is treated as an associate.



|                                                      |  |                         
|----------------------------------------------------- |  | ------------------------
|Name of Subsidiary                                    |  | Country of Incorporation
|D.E Coffee & Tea Australia Pty Ltd.                   |  | Australia               
|Sara Lee Australia & NZ Pty Ltd.                      |  | Australia               
|Sara Lee Food & Beverage (Australia) Pty Ltd.         |  | Australia               
|Sara Lee Foodservice (Australia) Pty. Ltd.            |  | Australia               
|Sara Lee Holdings (Australia) Pty Ltd.                |  | Australia               
|Sara Lee Household and Body Care (Australia) Pty Ltd. |  | Australia               
|SL/DE Australia Pty Ltd.                              |  | Australia               
|SL/DE Holdings (Australia) Pty. Ltd.                  |  | Australia               
|SL Sub Pty. Ltd.                                      |  | Australia               
|Sara Lee Household and Body Care Österreich GmbH      |  | Austria                 
|DE Investments Belgium BVBA                           |  | Belgium                 
|Douwe Egberts Coffee Systems BVBA                     |  | Belgium                 
|Douwe Egberts Operating Service BVBA                  |  | Belgium                 
|Sara Lee Coffee & Tea Belgium BVBA                    |  | Belgium                 
|Sara Lee Finance Belgium BVBA                         |  | Belgium                 
|Sara Lee/DE Immo Belgium BVBA                         |  | Belgium                 
|Sara Lee Household and Body Care Belgium BVBA         |  | Belgium                 
|Sara Lee Cafés do Brasil Ltda                         |  | Brazil                  
|Expresso CoffeeAutomação de Bebidas Quentes Ltda.    |  | Brazil                  
|Nutri-Metrics International (Guangzhou) Ltd. (70%)    |  | China                   
|Sara Lee (China) Trading Co. Ltd.                     |  | China                   
|Caitlin Financial Corporation N.V.                    |  | Curacao                 
|Codef Financial Services C.V.                         |  | Curacao                 
|Sara Lee/DE Antilles N.V.                             |  | Curacao                 
|Sara Lee/DE Finance (Antilles) N.V.                   |  | Curacao                 
|Sara Lee/DE Investments (Antilles) N.V.               |  | Curacao                 
|Sara Lee/DE Investments (Cyprus) Ltd.                 |  | Cyprus                  
|Sara Lee Czech Republic, s.r.o.                       |  | Czech Republic          
|Merrild Kaffe A.p.S.                                  |  | Denmark                 
|Sara Lee/DE Nordic Finance K/S                        |  | Denmark                 
|CT Diffusion SAS                                      |  | France                  
|Courtaulds Textiles Holding SAS                       |  | France                  
|DE France Finance SNC                                 |  | France                  
|DE France Holding SNC                                 |  | France                  
|Maison du Café Coffee Systems France SNC              |  | France                  
|Maison du Café France SNC                             |  | France                  
|Sara Lee France Finance SAS                           |  | France                  
|Sara Lee France SNC                                   |  | France                  
|Sara Lee/DE France S.A.S.                             |  | France                  
|Coffenco International GmbH                           |  | Germany                 
|Sara Lee Coffee & Tea Germany GmbH                    |  | Germany                 
|Sara Lee Deutschland GmbH                             |  | Germany                 
|Sara Lee/DE Holding GmbH                              |  | Germany                 
|Sara Lee Coffee and Tea Hellas SA                     |  | Greece                  
|Sara Lee Hellas Holdings EPE                          |  | Greece                  
|Nutri-Metrics International (Hong Kong) Ltd.          |  | Hong Kong               
|Sara Lee Hong Kong Ltd.                               |  | Hong Kong               
|Sara Lee Hungary Zrt.                                 |  | Hungary                 



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|                                                  |  |                         
|------------------------------------------------- |  | ------------------------
|Name of Subsidiary                                |  | Country of Incorporation
|PT Premier Ventures Indonesia                     |  | Indonesia               
|PT Sara Lee Indonesia                             |  | Indonesia               
|PT Sara Lee Trading Indonesia                     |  | Indonesia               
|PT Suria Yozani Indonesia                         |  | Indonesia               
|Sara Lee Holdings Italy S.r.l.                    |  | Italy                   
|Sara Lee Household and Body Care Italy SpA        |  | Italy                   
|Sara Lee Japan Ltd.                               |  | Japan                   
|Sara Lee Baltic, s.i.a.                           |  | Latvia                  
|Sara Lee Finance Luxembourg S.á.r.l.              |  | Luxembourg              
|Sara Lee Holdings Luxembourg S.á.r.l.             |  | Luxembourg              
|Sara Lee Malaysia Sdn Bhd                         |  | Malaysia                
|Sara Lee South East Asia Sdn Bhd                  |  | Malaysia                
|Sara Lee Mauritius Holding Private Ltd.           |  | Mauritius               
|Baro Bestuursmaatschappij B.V.                    |  | Netherlands             
|The Coffee Company B.V.                           |  | Netherlands             
|CoffeeCompany Holding B.V.                        |  | Netherlands             
|Defacto B.V.                                      |  | Netherlands             
|DE Export B.V.                                    |  | Netherlands             
|D.E MASTER BLENDERS 1753 N.V.                     |  | Netherlands             
|DEMB International B.V.                           |  | Netherlands             
|Douwe Egberts Coffee Systems Global Network B.V.  |  | Netherlands             
|Douwe Egberts Coffee Systems International B.V.   |  | Netherlands             
|Douwe Egberts Coffee Systems Nederland B.V.       |  | Netherlands             
|Douwe Egberts Coffee Treatment & Supply B.V.      |  | Netherlands             
|Douwe Egberts Finance B.V.                        |  | Netherlands             
|Douwe Egberts Nederland B.V.                      |  | Netherlands             
|I. Tas Ezn. B.V.                                  |  | Netherlands             
|Koninklijke Douwe Egberts B.V.                    |  | Netherlands             
|Marander Assurantie Compagnie B.V.                |  | Netherlands             
|Sara Lee International B.V.                       |  | Netherlands             
|Sara Lee International Holdings B.V.              |  | Netherlands             
|Sara Lee/DE Global Finance B.V.                   |  | Netherlands             
|Sara Lee/DE Investments B.V.                      |  | Netherlands             
|DEMB Holding B.V.                                 |  | Netherlands             
|D.E Coffee & Tea New Zealand Ltd.                 |  | New Zealand             
|Kiwi (Nigeria) Limited                            |  | Nigeria                 
|Prima-Sara Lee Coffee and Tea Poland Sp .z.o.o.   |  | Poland                  
|Douwe Egberts (Portugal) Produtos Alimentares Lda |  | Portugal                
|Sara Lee Rus LLC                                  |  | Russian Federation      
|Sara Lee Singapore Pte Ltd.                       |  | Singapore               
|Sara Lee Slovakia, s.r.o.                         |  | Slovakia                
|Sara Lee Finance Spain S.L.                       |  | Spain                   
|Sara Lee Household and Body Care España S.L.      |  | Spain                   
|Sara Lee Southern Europe, S.L.                    |  | Spain                   
|Merrild Coffee Systems AB                         |  | Sweden                  
|Decotrade GmbH                                    |  | Switzerland             
|Sara Lee (Thailand) Limited                       |  | Thailand                
|Sara Lee Coffee & Tea (Thailand) Limited          |  | Thailand                
|Courtaulds Textiles (Holdings) Limited            |  | United Kingdom          
|Courtaulds Textiles Limited                       |  | United Kingdom          
|Douwe Egberts Coffee Systems Limited              |  | United Kingdom          
|Import Foods Sara Lee Limited                     |  | United Kingdom          
|Kiwi (EA) Limited                                 |  | United Kingdom          
|Linnyshaw Insurance Limited                       |  | United Kingdom          
|Master Models Limited                             |  | United Kingdom          
|New Way Packaged Products Limited                 |  | United Kingdom          
|Sara Lee Acquisition Limited                      |  | United Kingdom          



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|                                          |  |                         
|----------------------------------------- |  | ------------------------
|Name of Subsidiary                        |  | Country of Incorporation
|Sara Lee Coffee & Tea UK Limited          |  | United Kingdom          
|Sara Lee Household & Body Care UK Limited |  | United Kingdom          
|Sara Lee UK Finance Limited               |  | United Kingdom          
|Sara Lee UK Holdings Limited              |  | United Kingdom          
|Sara Lee UK Pension Trustee Limited       |  | United Kingdom          
|Sara Lee/DE Holdings Limited              |  | United Kingdom          
|Sara Lee Investments Unlimited            |  | United Kingdom          
|Temana International Limited              |  | United Kingdom          
|DE US Inc                                 |  | United States           
|Tea Forté Inc                             |  | United States