EXHIBIT 8.1

LIST OF SUBSIDIARIES



|                                                      |  |                          |  |                     |  |       |  |      
|----------------------------------------------------- |  | ------------------------ |  | ------------------- |  | ----- |  | -----
|                                                      |  |                          |  | Beneficial Interest
|Particulars Relating to Controlled Entities           |  | Country of Incorporation |  | 2005%               |  | 2004% |  | 2003%
|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  
|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 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.               |  | *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  
|Pacific Dunlop Holdings (USA) Inc.                    |  | *USA                     |  | 100                 |  | 100   |  | 100  
|Ansell Healthcare Products LLC.                       |  | *USA                     |  | 100                 |  | 100   |  | 100  
|Ansell Protective Products 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  
|TPLC S.A.                                             |  | *France                  |  | 100                 |  | 100   |  | 100  
|Cotac Corporation                                     |  | *USA                     |  | 100                 |  | 100   |  | 100  



145



---

LIST OF SUBSIDIARIES (CONTINUED)



|                                                       |  |                          |        |                     |        |        |        |       
|------------------------------------------------------ |  | ------------------------ | ------ | ------------------- | ------ | ------ | ------ | ------
|                                                       |  | Country of Incorporation |        | 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 Spain SL (Sociedad de Responsabilidad Limitada) |  | *Spain                   |        | 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.                       |  | *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)100              |        | (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.
|--- | -------------------------------------------------------------------------------------------------------------------------



146