EX
HIBIT 8.1



LIST
OF SUBSIDIARIES



|                                                                                |  |                         |      |                     |      |      |      |     
|------------------------------------------------------------------------------- |  | ----------------------- | ---- | ------------------- | ---- | ---- | ---- | ----
|                                                                                |  | Country ofIncorporation |      | Beneficial Interest
|Particulars Relating to Controlled Entities                                     |  |                         | 2004 |                     | 2003 |      | 2002
|                                                                                |  |                         |      | %                   |      | %    |      | %   
|Ansell Limited                                                                  |  | Australia               |      |                     |      |      |      |     
|Ansell Healthcare Japan Co. Ltd.                                                |  | *Japan                  |      | 100                 |      | 100  |      | 100 
|Ativ Pac Pty. Ltd.                                                              |  | Australia               |      | 100                 |      | 100  |      | 100 
|BNG Battery Technologies Pty. Ltd.                                              |  | Australia               |      | 100                 |      | 100  |      | 100 
|Cliburn Investments Pty. Ltd.                                                   |  | Australia               |      | 100                 |      | 100  |      | 100 
|Dexboy International Pty. Ltd.                                                  |  | Australia               |      | 100                 |      | 100  |      | 100 
|Corrvas Insurance Pty. Ltd.                                                     |  | Australia               |      | 100                 |      | 100  |      | 100 
|Dunlop Olympic Manufacturing Pty. Ltd.                                          |  | Australia               |      | 100                 |      | 100  |      | 100 
|FGDP Pty. Ltd.                                                                  |  | Australia               |      | 100                 |      | 100  |      | 100 
|H.C. Sleigh Services Pty. Ltd.                                                  |  | Australia               |      | 100                 |      | 100  |      | 100 
|N Harvesters Pty. Ltd.                                                          |  | Australia               |      | 100                 |      | 100  |      | 100 
|PSL Industries Pty. Ltd.                                                        |  | Australia               |      | 100                 |      | 100  |      | 100 
|International Better Brands Pty Ltd                                             |  | Australia               |      | 100                 |      | 100  |      | 100 
|Licknib Pty. Ltd.                                                               |  | Australia               |      | 100                 |      | 100  |      | 100 
|Nucleus Ltd.                                                                    |  | Australia               |      | 100                 |      | 100  |      | 100 
|Lifetec Project Pty. Ltd.                                                       |  | Australia               |      | 100                 |      | 100  |      | 100 
|Medical TPLC Pty. Ltd.                                                          |  | Australia               |      | 100                 |      | 100  |      | 100 
|N&T Pty. Ltd.                                                                   |  | Australia               |      | 100                 |      | 100  |      | 100 
|Nucleus Trading Pte. Ltd.                                                       |  | *Singapore              |      | 100                 |      | 100  |      | 100 
|THLD Ltd.                                                                       |  | Australia               |      | 100                 |      | 100  |      | 100 
|TNC Holdings Pte. Ltd.                                                          |  | *Singapore              |      | 100                 |      | 100  |      | 100 
|TPLC Pty. Ltd.                                                                  |  | Australia               |      | 100                 |      | 100  |      | 100 
|Societe de Management Financier S.A.                                            |  | *France                 |      | 100                 |      | 100  |      | 100 
|TPLC S.A.                                                                       |  | *France                 |      | 100                 |      | 100  |      | 100 
|Olympic General Products Pty. Ltd.                                              |  | Australia               |      | 100                 |      | 100  |      | 100 
|Foamlite (Australia) Pty. Ltd.                                                  |  | Australia               |      | 100                 |      | 100  |      | 100 
|Pacific Distribution Properties Pty. Ltd.                                       |  | Australia               |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop Finance Pty. Ltd.                                                |  | Australia               |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop Holdings (China) Co. Ltd.                                        |  | *China                  |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop Linings Pty. Ltd.                                                |  | Australia               |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop Tyres Pty. Ltd.                                                  |  | Australia               |      | 100                 |      | 100  |      | 100 
|P.D. Holdings Pty. Ltd.                                                         |  | Australia               |      | 100                 |      | 100  |      | 100 
|P.D. International Pty. Ltd.                                                    |  | Australia               |      | 100                 |      | 100  |      | 100 
|Ansell Belgium Holdings SPRL N.V.                                               |  | *Belgium                |      | 100                 |      | 100  |      | 100 
|Ansell Canada Inc.                                                              |  | *Canada                 |      | 100                 |      | 100  |      | 100 
|Llesna Healthcare Pty. Ltd.                                                     |  | Australia               |      | 100                 |      | 100  |      | 100 
|Ansell Kemwell Ltd.                                                             |  | *India                  |      | 74.9                |      | 74.9 |      | 74.9
|Ansell Lanka (Pvt.) Ltd.                                                        |  | *Sri Lanka              |      | 100                 |      | 100  |      | 100 
|Ansell (Thailand) Ltd.                                                          |  | *Thailand               |      | 100                 |      | 100  |      | 100 
|Medical Telectronics N.V.                                                       |  | *Netherlands Ant.       |      | 100                 |      | 100  |      | 100 
|Medical Telectronics Holding & Finance (Holland) B.V.                           |  | *Netherlands            |      | 100                 |      | 100  |      | 100 
|Mt Waverley Estates Pty. Ltd.                                                   |  | Australia               |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop (Hong Kong) Limited.                                             |  | *Hong Kong              |      | 100                 |      | 100  |      | 100 
|Corrvas Insurance (Singapore) Pte. Ltd. ( formerly PacDun (Singapore) Pte. Ltd) |  | *Singapore              |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop Investments (USA) Inc.                                           |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Ansell Brazil LTDA                                                              |  | *Brazil                 |      | 100                 |      | 100  |      | 100 
|Ansell Edmont Industrial de Mexico S.A. de C.V.                                 |  | *Mexico                 |      | 100                 |      | 100  |      | 100 
|Ansell Perry de Mexico S.A. de C.V.                                             |  | *Mexico                 |      | 100                 |      | 100  |      | 100 
|Commercializadora GNK S.A de C.V.                                               |  | *Mexico                 |      | 100                 |      | 100  |      | 100 
|Golden Needles de Mexico S.A de C.V.                                            |  | *Mexico                 |      | 100                 |      | 100  |      | 100 
|Ansell Healthcare Products LLC.                                                 |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Ansell Protective Products Inc.                                                 |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Ansell Services Inc.                                                            |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Pacific Chloride Inc.                                                           |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop Holdings Inc.                                                    |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Pacific Dunlop USA Inc.                                                         |  | *USA                    |      | 100                 |      | 100  |      | 100 
|TPLC Holdings Inc.                                                              |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Accufix Research Institute Inc.                                                 |  | *USA                    |      | 100                 |      | 100  |      | 100 
|Cotac Corporation                                                               |  | *USA                    |      | 100                 |      | 100  |      | 100 



189



---

EXHIBIT 8.1



LIST OF SUBSIDIARIES (CONTINUED)



|                                                                               |  |                         |      |                     |     |      |     |      |      |     |     
|------------------------------------------------------------------------------ |  | ----------------------- | ---- | ------------------- | --- | ---- | --- | ---- | ---- | --- | ----
|                                                                               |  | Country ofIncorporation |      | Beneficial Interest |    
|Particulars Relating to Controlled Entities                                    |  |                         | 2004 |                     |     | 2003 |     |      | 2002 |    
|                                                                               |  |                         |      | %                   |     |      | %   |      |      | %   |     
|Pacific Dunlop Finance Company Inc.                                            |  | *USA                    |      | 100                 |     |      | 100 |      |      | 100 |     
|Pacific Dunlop Holdings (Europe) Ltd.                                          |  | *U.K.                   |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell Healthcare Europe N.V.                                                  |  | *Belgium                |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell GmbH                                                                    |  | *Germany                |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell Italy Srl                                                               |  | * Italy                 |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell S.A.                                                                    |  | *France                 |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell UK Limited                                                              |  | *U.K.                   |      | 100                 |     |      | 100 |      |      | 100 |     
|Pacific Dunlop Holdings (Singapore) Pte. Ltd.                                  |  | *Singapore              |      | 100                 |     |      | 100 |      |      | 100 |     
|JK Ansell Ltd.                                                                 |  | *India                  |      | (a                  | )50 |      | (a  | )50  |      | (a  | )50 
|Ansell Services (Asia) Sdn. Bhd. (formerly P.D. Holdings (Malaysia) Sdn. Bhd.) |  | *Malaysia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell Ambi Sdn. Bhd.                                                          |  | *Malaysia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell (Kedah) Sdn. Bhd.                                                       |  | *Malaysia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell (Kulim) Sdn. Bhd.                                                       |  | *Malaysia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell Malaysia Sdn. Bhd.                                                      |  | *Malaysia               |      | 75                  |     |      | 75  |      |      | 75  |     
|Ansell Medical Sdn. Bhd.                                                       |  | *Malaysia               |      | 75                  |     |      | 75  |      |      | 75  |     
|Ansell N.P. Sdn. Bhd.                                                          |  | *Malaysia               |      | 75                  |     |      | 75  |      |      | 75  |     
|Ansell Shah Alam Sdn. Bhd.                                                     |  | *Malaysia               |      | 100                 |     |      | 100 |      |      | 100 |     
|PDOCB Pty. Ltd.                                                                |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Ansell Medical Products Pvt. Ltd.                                              |  | *India                  |      | 100                 |     |      | 100 |      |      | 100 |     
|Suretex Ltd.                                                                   |  | *Thailand               |      | 100                 |     |      | 100 |      |      | 100 |     
|Latex Investments Ltd.                                                         |  | Mauritius               |      | 100                 |     |      | 100 |      |      | 100 |     
|Suretex Prophylactics (India) Ltd.                                             |  | *India                  |      | 100                 |     |      | 100 |      |      | 100 |     
|STX Prophylactics S.A .(Pty.) Ltd.                                             |  | *Sth Africa             |      | 100                 |     |      | 100 |      |      | 100 |     
|PD Licensing Pty. Ltd.                                                         |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|PD Shared Services Pty. Ltd.                                                   |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|PD Shared Services Holdings Pty. Ltd.                                          |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Siteprints Pty. Ltd.                                                           |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|S.T.P. (Hong Kong) Ltd.                                                        |  | *Hong Kong              |      | 100                 |     |      | 100 |      |      | 100 |     
|Pacific Dunlop Holdings N.V.                                                   |  | *Netherlands Ant.       |      | 100                 |     |      | 100 |      |      | 100 |     
|Pacific Dunlop (Netherlands) B.V.                                              |  | *Netherlands            |      | 100                 |     |      | 100 |      |      | 100 |     
|Textile Industrial Design & Engineering Pty. Ltd.                              |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|The Distribution Group Holdings Pty. Ltd.                                      |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|The Distribution Group Pty. Ltd.                                               |  | Australia               |      | (b                  | )   |      | (b  | )100 |      | (b  | )100
|Nwodhsa Enterprises (Wholesale) Pty. Ltd.                                      |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|TDG Warehousing Pty. Ltd.                                                      |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|The Distribution Trust                                                         |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Union Knitting Mills Pty. Ltd.                                                 |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Xelo Pty. Ltd.                                                                 |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     
|Xelo Sacof Pty. Ltd.                                                           |  | Australia               |      | 100                 |     |      | 100 |      |      | 100 |     



|* | Controlled entities incorporated outside Australia carry on business in those countries.
|- | ----------------------------------------------------------------------------------------



|(a) | Ansell Healthcare has day to day management control of this entity.
|--- | -------------------------------------------------------------------



|(b) | The trustee of the Distribution Trust is The Distribution Group Pty. Ltd. The beneficiary of the trust is Ansell Limited.
|--- | -------------------------------------------------------------------------------------------------------------------------



190