Exhibit
  8.1


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List of significant subsidiaries

at December
31, 2005

|                                                                          | Class of capital |  | Held by ICI% |  | Principal activities in 2005                                                                                                                                                                                                                       
|------------------------------------------------------------------------- | ---------------- |  | ------------ |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|UNITED KINGDOM                                                            |                  |  |              |  |                                                                                                                                                                                                                                                    
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|ICI
      Finance PLCEngland                                              | Ordinary         |  | 100         |  | Financial services                                                                                                                                                                                                                                 
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Quest International
Flavours and Fragrances LimitedEngland                | Ordinary         |  | 100         |  | Manufacture of flavours and food ingredients                                                                                                                                                                                                       
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|CONTINENTAL EUROPE                                                        |                  |  |              |  |                                                                                                                                                                                                                                                    
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Deutsche ICI GmbHGermany                                                  | Ordinary         |  | 100         |  | Manufacture of paints, adhesives and oleochemicals                                                                                                                                                                                                 
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Quest International Nederland BVThe
Netherlands                           | Ordinary         |  | 100         |  | Manufacture of flavours                                                                                                                                                                                                                            
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Unichema Chemie BVThe
Netherlands                                         | Ordinary         |  | 100         |  | Manufacture of specialty oleochemicals and derivatives                                                                                                                                                                                             
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|THE AMERICAS                                                              |                  |  |              |  |                                                                                                                                                                                                                                                    
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|ICI American Holdings IncUSA                                              | Common           |  | 100         |  | Holding company                                                                                                                                                                                                                                    
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|The Glidden CompanyUSA                                                    | Common           |  | 100         |  | Manufacture of paints                                                                                                                                                                                                                              
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Indopco IncUSA                                                            | Common           |  | 100         |  | Manufacture of adhesives, industrial starches, electronic
materials, flavourings,
fragrances, oleochemicals, resins
and specialty chemicals                                                                                                        
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|ICI Canada IncCanada                                                      | Common           |  | 100         |  | Manufacture of
paints; merchanting of ICI and other products                                                                                                                                                                                       
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Tintas Coral LtdaBrazil                                                   | Ordinary         |  | 100         |  | Manufacture of paints                                                                                                                                                                                                                              
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|ASIA PACIFIC                                                              |                  |  |              |  |                                                                                                                                                                                                                                                    
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|ICI India LtdIndia
(Accounting
date
March 31;
reporting
date
December 31) | Equity*          |  | 51           |  | Manufacture of paints, surfactants and adhesives                                                                                                                                                                                                   
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|ICI Pakistan LtdPakistan                                                  | Ordinary*        |  | 76          |  | Manufacture of polyester staple fibre, 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 LtdPakistan                                                  | Ordinary*        |  | 75          |  | Manufacture of pure terephthalic acid                                                                                                                                                                                                              
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|Nippon NSC LtdJapan                                                       | Common           |  | 100         |  | Manufacture of adhesives and specialty synthetic polymers;
merchanting of
starch products                                                                                                                                                          
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
|National
Starch and Chemical (Thailand) LtdThailand                       | Ordinary         |  | 100         |  | Manufacture of food and industrial starches                                                                                                                                                                                                        
|                                                                          |                  |  |              |  |                                                                                                                                                                                                                                                    
| Held by subsidiaries                                                    |                  |  |              |  |                                                                                                                                                                                                                                                    
|* Listed                                                                  |                  |  |              |  |                                                                                                                                                                                                                                                    

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.

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