**Exhibit 8.1**

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| **Exhibit 8.1** | **List of significant            subsidiaries** |
|-----------------|-------------------------------------------------|

at December 31, 2003

|                                                                                                         |   | **Class of****capital** |   | **Held by ICI****%** |   | **Principal activities in          2003**                                                                                                                                                                                                                                                  |   |
|--------------------------------------------------------------------------------------------------------------|--------|-------------------------|--------|----------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                              |   |
| **UNITED            KINGDOM**                                                                                |   |                    |   |                 |   |                                                                                                                                                                                                                                                                                       |   |
|                                                                                                              |   |
| **ICI            Finance PLC**        England                                                                |   | Ordinary                |   | 100†            |   | Financial services                                                                                                                                                                                                                                                                         |   |
|                                                                                                              |   |
| **Quest            International (Fragrances, Flavours, Food Ingredients) UK Limited**        England        |   | Ordinary                |   | 100†            |   | Manufacture of flavours,        food ingredients and fragrances                                                                                                                                                                                                                            |   |
|                                                                                                              |   |
| **CONTINENTAL            EUROPE**                                                                            |   |                    |   |                 |   |                                                                                                                                                                                                                                                                                       |   |
|                                                                                                              |   |
| **Deutsche            ICI GmbH**        Germany                                                              |   | Ordinary                |   | 100†            |   | Manufacture of paints,        adhesives and oleochemicals                                                                                                                                                                                                                                  |   |
|                                                                                                              |   |
| **Quest            International Nederland BV**        The Netherlands                                       |   | Ordinary                |   | 100†            |   | Manufacture of flavours        and food ingredients                                                                                                                                                                                                                                        |   |
|                                                                                                              |   |
| **Unichema            Chemie BV**        The Netherlands                                                     |   | Ordinary                |   | 100†            |   | Manufacture of specialty        oleochemicals and derivatives                                                                                                                                                                                                                              |   |
|                                                                                                              |   |
| **THE            AMERICAS**                                                                                  |   |                    |   |                 |   |                                                                                                                                                                                                                                                                                       |   |
|                                                                                                              |   |
| **ICI            American Holdings Inc**        USA                                                          |   | Common                  |   | 100†            |   | Holding company                                                                                                                                                                                                                                                                            |   |
|                                                                                                              |   |
| **The            Glidden Company**        USA                                                                |   | Common                  |   | 100†            |   | Manufacture of paints                                                                                                                                                                                                                                                                      |   |
|                                                                                                              |   |
| **Indopco            Inc**        USA                                                                        |   | Common                  |   | 100†            |   | Manufacture of adhesives,        industrial starches, electronic materials, food ingredients and flavourings,        fragrances, oleochemicals, resins and specialty chemicals                                                                                                             |   |
|                                                                                                              |   |
| **ICI            Canada Inc**        Canada                                                                  |   | Common                  |   | 100†            |   | Manufacture of paints;        merchanting of ICI and other products                                                                                                                                                                                                                        |   |
|                                                                                                              |   |
| **Tintas            Coral Ltda**        Brazil                                                               |   | Ordinary                |   | 100†            |   | Manufacture of paints                                                                                                                                                                                                                                                                      |   |
|                                                                                                              |   |
| **ASIA            PACIFIC**                                                                                  |   |                    |   |                 |   |                                                                                                                                                                                                                                                                                       |   |
|                                                                                                              |   |
| **ICI            India Ltd**        India        (Accounting date March 31; reporting date December 31) |   | Equity*                 |   | 51                   |   | Manufacture of paints, surfactants, flavours        and fragrances, nitrocellulose, rubber chemicals and adhesives                                                                                                                                                                         |   |
|                                                                                                              |   |
| **ICI            Pakistan Ltd**        Pakistan                                                              |   | Ordinary*               |   | 76†             |   | Manufacture of polyester        staple fibre, POY chips, soda ash, paints, specialty chemicals, sodium        bicarbonate and polyurethanes; marketing of seeds; toll manufactured        and imported pharmaceuticals and animal health products; merchanting        of general chemicals |   |
|                                                                                                              |   |
| **Pakistan            PTA Ltd**        Pakistan                                                              |   | Ordinary*               |   | 88†             |   | Manufacture of pure terephthalic        acid                                                                                                                                                                                                                                               |   |
|                                                                                                              |   |
| **Nippon            NSC Ltd**        Japan                                                                   |   | Common                  |   | 100†            |   | Manufacture of adhesives        and specialty synthetic polymers; merchanting of starch products                                                                                                                                                                                           |   |
|                                                                                                              |   |
| **National            Starch and Chemical (Thailand) Ltd**        Thailand                                   |   | Ordinary                |   | 100†            |   | Manufacture of food and        industrial starches                                                                                                                                                                                                                                         |   |
|                                                                                                              |   |

| * | Listed      †      Held by subsidiaries |
|---|----------------------------------------------------------------------------------------------------------|

The country of principal operations    and registration or incorporation is stated below each company. The accounting    dates of principal subsidiary undertakings are December 31 unless otherwise    stated.

The companies listed above are those    whose results, in the opinion of Directors, principally affected the profits    or assets of the Group. A full list of subsidiary and associated undertakings    at December 31 will be annexed to the next annual return of the Company to    be filed with the Registrar of Companies.

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