**Exhibit 8.1**

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**Exhibit 8.1 List of significant  subsidiaries**

| at December 31, 2002                                                                                                                                      |   |                            |                         |   |   |                                                                                                                                                                                                                                                                  |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|------------------------------|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                      |   | Class        of         capital | Held        by ICI         % |   |   | Principal      activities in 2002                                                                                                                                                                                                                                     |
|                                                                                                                                                           |
| **UNITED KINGDOM**                                                                                                                                        |   |                            |                         |   |   |                                                                                                                                                                                                                                                                  |
| **ICI Chemicals & Polymers      Ltd**     England****                                                                        |   | Ordinary                        | 100†                    |   |   | Manufacture of surfactants      and catalysts                                                                                                                                                                                                                         |
|                                                                                                                                                           |
| **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                                                                                            |
|                                                                                                                                                           |
| I**CI Canada Inc**           Canada                                                                                              |   | Common      Preference          | 100†        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 31 March; reporting date      31 December) |   | Equity*                         | 51                           |   |   | Manufacture of paints, surfactants,      adhesives, industrial explosives, rubber chemicals and nitrocellulose                                                                                                                                                        |
|                                                                                                                                                           |
| **ICI Pakistan Ltd**           Pakistan                                                                                          |   | Ordinary*                       | 76†                     |   |   | Manufacture of polyester      staple fibre, soda ash, paints, specialty chemicals, formulation of agrochemicals      and polyurethanes; marketing of 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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