Exhibit 8.1

The
following table sets forth our subsidiaries as at December 31, 2002:

Specification of shares in subsidiaries

|Company name                  |                                            | Domicile                 |                       | Country of
incorporation  |                | No. of
shares |            | Share of
capital
%
|----------------------------- | ------------------------------------------ | ------------------------ | --------------------- | ------------------------- | -------------- | ------------- | ---------- | ------------------
|Alfa Laval Special Finance AB |                                            | Lund                     |                       | Sweden                    |                |               |            | 100               
|                              | Alfa Laval Credit Finance AB               |                          | Lund                  |                           | Sweden         |               |            |                   
|                              |                                            | Alfa Laval Holding AB    |                       | Lund                      |                | Sweden        |            |                   
|Alfa Laval Holding AB         |                                            | Lund                     |                       | Sweden                    |                | 12,500,000    |            | 100               
|Alfa Laval NV                 |                                            | Maarssen                 |                       | Netherlands               |                | 227,754       |            | 100               
|                              | Alfa Laval Inc                             |                          | Newmarket             |                           | Canada         |               | 1,000,000  |                   
|                              | Alfa Laval S.A. DE C.V.                    |                          | Tlalnepantla          |                           | Mexico         |               | 45,057,057 |                   
|                              | Alfa Laval S.A.                            |                          | San Isidro            |                           | South Africa   |               | 699        |                   
|                              | Alfa Laval Bolivia S.R.L.                  |                          | Santa Cruz            |                           | Bolivia        |               | 69         |                   
|                              | Alfa Laval S/A                             |                          | Sao Paulo             |                           | Brazil         |               |            |                   
|                              |                                            | Roston do Brasil Ltda    |                       | Sao Paulo                 |                | Brazil        |            | 5,249             
|                              | Alfa Laval S.A.C.I.                        |                          | Santiago              |                           | Chile          |               | 2,735      |                   
|                              | Alfa Laval S.A.                            |                          | Bogota                |                           | Colombia       |               | 12,195     |                   
|                              | Alfa Laval S.A.                            |                          | Lima                  |                           | Peru           |               | 4,346,832  |                   
|                              | Alfa Laval Venezolana S.A.                 |                          | Caracas               |                           | Venezuela      |               | 10,000     |                   
|                              |                                            | Alfa Laval Oilfield C.A. |                       | Caracas                   |                | Venezuela     |            | 203               
|                              | Alfa Laval Phe Co Ltd                      |                          | Jiang Yin             |                           | China          |               |            |                   
|                              | Alfa Laval Flow Equipment (Kunshan) Co Ltd |                          | Jiangsu               |                           | China          |               |            |                   
|                              | Alfa Laval (Shanghai) Technologies Co Ltd  |                          | Shanghai              |                           | China          |               |            |                   
|                              | Alfa Laval Taiwan Ltd                      |                          | Taipei                |                           | Taiwan         |               | 1,499,994  |                   
|                              | Alfa Laval (Hongkong) Ltd                  |                          | Hongkong              |                           | Hongkong       |               | 79,999     |                   
|                              | Alfa Laval (China) Ltd                     |                          | Hongkong              |                           | Hongkong       |               | 9,999      |                   
|                              | PT Alfa Laval Separatama                   |                          | Jakarta               |                           | Indonesia      |               | 1,000      |                   
|                              | Alfa Laval Iran P.J.S. Co                  |                          | Teheran               |                           | Iran           |               | 2,199      |                   
|                              | Alfa Laval KK                              |                          | Tokyo                 |                           | Japan          |               | 1,200,000  |                   
|                              | Alfa Laval Industry (PVT) Ltd              |                          | Lahore                |                           | Pakistan       |               | 119,110    |                   
|                              | Alfa Laval Philippines Inc                 |                          | Makati                |                           | Philippines    |               | 72,000     |                   
|                              | Alfa Laval Singapore Pte Ltd               |                          | Singapore             |                           | Singapore      |               | 5,000,000  |                   
|                              | Alfa Laval (Thailand) Ltd                  |                          | Bangkok               |                           | Thailand       |               | 792,000    |                   
|                              | Alfa Laval Middle East Ltd                 |                          | Nicosia               |                           | Cyprus         |               | 40,000     |                   
|                              | Alfa Laval NV SA                           |                          | Brussels              |                           | Belgium        |               | 33,811     |                   
|                              | Alfa Laval Slovakia S.R.O.                 |                          | Bratislanva           |                           | Slovakia       |               |            |                   
|                              | Cetetherm SR spol S.R.O.                   |                          | Liptovsky Mikulas     |                           | Slovakia       |               |            |                   
|                              | Alfa Laval Spol S.R.O.                     |                          | Hradec Kralove        |                           | Czech Republic |               |            |                   
|                              | Cetetherm S.R.O.                           |                          | Prague                |                           | Czech Republic |               |            |                   
|                              | Alfa Laval Denmark Holding A/S             |                          | Kolding               |                           | Denmark        |               |            |                   
|                              |                                            | Alfa Laval LKM A/S       |                       | Kolding                   |                | Denmark       |            | 100,000           
|                              |                                            |                          | Alfa Laval Nordic A/S |                           | Rödovre        |               | Denmark    |                   
|                              |                                            |                          |                       | Alfa Laval Copenhagen A/S |                | Söborg        |            | Denmark           
|                              |                                            |                          |                       | Alfa Laval Nakskov A/S    |                | Nakskov       |            | Denmark           
|                              | Alfa Laval Ltd                             |                          | Sofia                 |                           | Bulgaria       |               | 100        |                   
|                              | Alfa Laval Nordic OY                       |                          | Espoo                 |                           | Finland        |               | 20,000     |                   
|                              |                                            | Cetetherm OY             |                       | Tuusula                   |                | Finland       |            | 5,000             

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|                      | Alfa Laval Nederland B.V.               |                               | Maarssen                                 |                | Netherlands    |             | 10,000     |           | 100    
|--------------------- | --------------------------------------- | ----------------------------- | ---------------------------------------- | -------------- | -------------- | ----------- | ---------- | --------- | -------
|                      |                                         | Alfa Laval B.V.               |                                          | Maarssen       |                | Netherlands |            | 1,475     |        
|                      |                                         | Alfa Laval Merco B.V.         |                                          | Hoofddorp      |                | Netherlands |            | 1,475     |        
|                      | Alfa Laval Holding A/S                  |                               | Oslo                                     |                | Norway         |             | 520,000    |           | 100    
|                      |                                         | Alfa Laval Nordic A/S         |                                          | Oslo           |                | Norway      |            | 10,000    |        
|                      | CTC Ronneby AB                          |                               | Ronneby                                  |                | Sweden         |             | 138,000    |           | 100    
|                      | Alfa Laval ExCell AB                    |                               | Skogstorp                                |                | Sweden         |             | 2,500      |           | 100    
|                      | Alfa Laval Nordic AB                    |                               | Tumba                                    |                | Sweden         |             | 1,000      |           | 100    
|                      | Cetetherm AB                            |                               | Ronneby                                  |                | Sweden         |             | 20,000     |           | 100    
|                      | Alfa Laval Corporate AB                 |                               | Lund                                     |                | Sweden         |             | 13,920,000 |           | 100    
|                      |                                         | Alfa Laval Real Estate AB     |                                          | Lund           |                | Sweden      |            | 680,000   |        
|                      |                                         | Alfa Laval (India) Ltd        |                                          | Poona          |                | India       |            | 9,261,889 |        
|                      |                                         |                               | Skansen Engineering & Consultancy Co Ltd |                | Poona          |             | India      |           | 50,000 
|                      |                                         | Alfa Laval Korea Ltd          |                                          | Seoul          |                | South Korea |            | 3,640,000 |        
|                      |                                         | Alfa Laval (Malaysia) Sdn Bhd |                                          | Shah Alam      |                | Malaysia    |            | 10,000    |        
|                      |                                         | Mosgormash Alfa Laval Moloko  |                                          | Moscow         |                | Russia      |            |           |        
|                      |                                         | Alfa Laval Oilfield C.A.      |                                          | Caracas        |                | Venezuela   |            | 47        |        
|                      | Alfa Laval Treasury International AB    |                               | Lund                                     |                | Sweden         |             | 50,000     |           | 100    
|                      | Alfa Laval Europe AB                    |                               | Tumba                                    |                | Sweden         |             | 500        |           | 100    
|                      | Alfa Laval Lund AB                      |                               | Lund                                     |                | Sweden         |             | 100        |           | 100    
|                      | Alfa Laval International Engineering AB |                               | Tumba                                    |                | Sweden         |             | 4,500      |           | 100    
|                      | Alfa Laval Tumba AB                     |                               | Lund                                     |                | Sweden         |             | 1,000      |           | 100    
|                      | Bitec Enterprise AG                     |                               | Volketswil                               |                | Schweiz        |             | 86,935     |           | 88.8   
|                      | Alfa Laval Dis Ticaret Ltd Sti          |                               | Istanbul                                 |                | Turkey         |             | 27,001,755 |           | 99     
|                      | OÜ Cetetherm                            |                               | Tallinn                                  |                | Estonia        |             | 100        |           | 100    
|                      | Alfa Laval SIA                          |                               | Tallinn                                  |                | Estonia        |             | 125        |           | 100    
|                      | SIA Cetetherm                           |                               | Riga                                     |                | Latvia         |             | 200        |           | 100    
|                      | Alfa Laval UAB Ltd                      |                               | Vilnius                                  |                | Lithuania      |             | 2,009      |           | 100    
|                      | UAB Cetetherm                           |                               | Vilnius                                  |                | Lithuania      |             | 100        |           | 100    
|                      | Alfa Laval Australia Pty Ltd            |                               | Homebush                                 |                | Australia      |             | 2,088,076  |           | 100    
|                      |                                         | Alfa Laval Pty Ltd            |                                          | Homebush       |                | Australia   |            | 3,500,000 |        
|                      |                                         | Alfa Laval Hamilton Pty Ltd   |                                          | Homebush       |                | Australia   |            | 10,000    |        
|                      |                                         | Heat Transfer Pty Ltd         |                                          | Homebush       |                | Australia   |            | 15,000    |        
|                      |                                         | Alfa Laval Flow Pty Ltd       |                                          | Mentone        |                | Australia   |            | 3,500,000 |        
|                      | Alfa Laval New Zealand Ltd              |                               | Hamilton                                 |                | New Zealand    |             | 1,000      |           | 100    
|Alfa Laval Holding BV |                                         | Maarssen                      |                                          | Netherlands    |                | 70,000,000  |            | 100      
|                      | Alfa Laval (Pty) Ltd                    |                               | Isando                                   |                | South Africa   |             | 2,000      |           | 100    
|                      | Alfa Laval Slovakia S.R.O.              |                               | Bratislava                               |                | Slovakia       |             |            |           | 99     
|                      | Cetetherm SR spol S.R.O.                |                               | Liptovsky Mikulas                        |                | Slovakia       |             |            |           | 85     
|                      | Alfa Laval Spol S.R.O.                  |                               | Hradec Kralove                           |                | Czech Republic |             |            |           | 80     
|                      | Cetetherm S.R.O.                        |                               | Prague                                   |                | Czech Republic |             |            |           | 95     
|                      | Alfa Laval France SAS                   |                               | Les Clayes                               |                | France         |             | 920,000    |           | 100    
|                      |                                         | Alfa Laval SAS                |                                          | Les Clayes     |                | France      |            | 560,000   |        
|                      |                                         |                               | Alfa Laval Moatti SNC                    |                | Les Clayes     |             | France     |           | 24,000 
|                      |                                         |                               | Alfa Laval Spiral SNC                    |                | Nevers         |             | France     |           | 79,999 
|                      |                                         | MCD SAS                       |                                          | Guny           |                | France      |            | 71,300    |        
|                      |                                         | Alfa Laval Vicarb SA          |                                          | Grenoble       |                | France      |            | 200,000   |        
|                      |                                         |                               | Canada Inc                               |                | Newmarket      |             | Canada     |           | 480,000
|                      |                                         |                               |                                          | Alfa Laval Inc |                | Newmarket   |            | Canada    |        

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| |                                      |                                             | SCI du Companil                 |                | Grenoble         |                | France         |         | 32,165     |       | 100
| | ------------------------------------ | ------------------------------------------- | ------------------------------- | -------------- | ---------------- | -------------- | -------------- | ------- | ---------- | ----- | ---
| |                                      | Cetetherm SA                                |                                 | Lyon           |                  | France         |                | 150,000 |            | 100  
| | Cetetherm Wärrmetauschersysteme GmbH |                                             | Glinde                          |                | Germany          |                |                |         | 6         
| | Alfa Laval Holding GmbH              |                                             | Glinde                          |                | Germany          |                |                |         | 100       
| |                                      | Alfa Laval GmbH                             |                                 | Wiener Neudorf |                  | Austria        |                |         |            | 100  
| |                                      | Alfa Laval GmbH                             |                                 | Glinde         |                  | Germany        |                | 1       |            | 100  
| |                                      | Cetetherm Wärrmetauschersysteme GmbH        |                                 | Glinde         |                  | Germany        |                | 3       |            | 94   
| |                                      | Cetetherm Wärrmetauschersysteme Glinde GmbH |                                 | Glinde         |                  | Germany        |                | 1       |            | 100  
| |                                      | Alfa Laval AG                               |                                 | Dietlikon      |                  | Schweiz        |                | 647     |            | 100  
| | Alfa Laval AEBE                      |                                             | Holargos                        |                | Greece           |                | 10,000         |         | 100       
| | Alfa Laval Kft                       |                                             | Budapest                        |                | Hungary          |                | 1              |         | 100       
| | Cetetherm Vicarb Hungary Kft         |                                             | Budapest                        |                | Hungary          |                |                |         | 100       
| | Alfa Laval SpA                       |                                             | Monza                           |                | Italy            |                | 1,930,500      |         | 100       
| | Alfa Laval Polska Sp.z.o.o.          |                                             | Warzaw                          |                | Poland           |                | 6,862          |         | 100       
| | Cetetherm Polska Sp.z.o.o.           |                                             | Warzaw                          |                | Poland           |                |                |         | 100       
| | Wytwornia Separator Krakow Sp.z.o.o. |                                             | Krakow                          |                | Poland           |                |                |         | 100       
| | Alfa Laval (Portugal) Ltd            |                                             | Linda-A-Velha                   |                | Portugal         |                |                |         | 1         
| | Alfa Laval SRL                       |                                             | Bucharest                       |                | Romania          |                | 61,435         |         | 100       
| | Alfa Laval Iberia SA                 |                                             | Madrid                          |                | Spain            |                |                |         | 100       
| |                                      | Alfa Laval (Portugal) Ltd                   |                                 | Linda-A-Velha  |                  | Portugal       |                | 1       |            | 99   
| | Alfa Laval Dis Ticaret Ltd Sti       |                                             | Istanbul                        |                | Turkey           |                | 1              |         | 99        
| | Alfa Laval Holdings Ltd              |                                             | Camberley                       |                | United Kingdom   |                | 28,107,000     |         | 100       
| |                                      | Alfa Laval 2000                             |                                 | Camberley      |                  | United Kingdom |                | 28,106  |            | 100  
| |                                      |                                             | Alfa Laval Ltd                  |                | Camberley        |                | United Kingdom |         | 12,710,000 |       | 100
| |                                      |                                             | Alfa Laval Finance Co Ltd       |                | Camberley        |                | United Kingdom |         | 856,000    |       | 100
| |                                      |                                             | Alfa Laval Oilfield Ltd         |                | Aberdeen         |                | United Kingdom |         | 500,000    |       | 100
| |                                      |                                             | Alfa Laval Flow Ltd             |                | Sutton Coldfield |                | United Kingdom |         | 100        |       | 100
| |                                      |                                             | Alfa Laval Pumps Ltd            |                | Eastbourne       |                | United Kingdom |         | 100        |       | 100
| |                                      |                                             | Alfa Laval Thermal Ltd          |                | Camberley        |                | United Kingdom |         | 1,000      |       | 100
| |                                      |                                             | Alfa Laval Separation Ltd       |                | Camberley        |                | United Kingdom |         | 375,000    |       | 100
| |                                      |                                             | Rolls Laval Heat Exchangers Ltd |                | Wolverhampton    |                | United Kingdom |         | 5,000      |       | 50 
| | Alfa Laval USA inc                   |                                             | Kenosha                         |                | United States    |                |                |         | 100       
| |                                      | Alfa Laval US Holding Inc                   |                                 | Kenosha        |                  | United States  |                | 180     |            | 100  
| |                                      |                                             | Alfa Laval Inc                  |                | Kenosha          |                | United States  |         | 44,000     |       | 100
| |                                      |                                             |                                 | Tri-Lad Inc    |                  | Brantford      |                | Canada  |            | 4,000 |    
| |                                      |                                             | Alfa Laval US Treasury Inc      |                | Kenosha          |                | United States  |         | 1,000      |       | 100
| | AO Alfa Laval Potok                  |                                             | Koroljov                        |                | Russia           |                | 31,057,529     |         | 100       
| | OÜ Alfa Laval                        |                                             | Tallinn                         |                | Estonia          |                | 1              |         | 100       

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