Exhibit 8.1

List of Significant Subsidiaries:



|                                     |  |                         |  |                                 |  |         
|------------------------------------ |  | ----------------------- |  | ------------------------------- |  | --------
|Name                                 |  | Percentage
of
ownership |  | Registered office               |  | Activity
|Italsofa Nordeste S/A                |  | 100.00                  |  | Salvador de Bahia, Brazil       |  | (1)     
|Natuzzi (China) Ltd                  |  | 100.00                  |  | Shanghai, China                 |  | (1)     
|Italsofa Romania S.r.l.              |  | 100.00                  |  | Baia Mare, Romania              |  | (1)     
|Natco S.p.A.                         |  | 99.99                   |  | Santeramo in Colle, Italy       |  | (2)     
|I.M.P.E. S.p.A.                      |  | 100.00                  |  | Bari, Italy                     |  | (3)     
|Nacon S.p.A.                         |  | 100.00                  |  | Santeramo in Colle, Italy       |  | (4)     
|Lagene S.r.l.                        |  | 100.00                  |  | Santeramo in Colle, Italy       |  | (4)     
|Natuzzi Americas Inc.                |  | 100.00                  |  | High Point, North Carolina, USA |  | (4)     
|Natuzzi Iberica S.A.                 |  | 100.00                  |  | Madrid, Spain                   |  | (4)     
|Natuzzi Switzerland AG               |  | 100.00                  |  | Dietikon, Switzerland           |  | (4)     
|Natuzzi Benelux S.A.                 |  | 100.00                  |  | Hereentals, Belgium             |  | (4)     
|Natuzzi Germany Gmbh                 |  | 100.00                  |  | Köln, Germany                   |  | (4)     
|Natuzzi Japan KK                     |  | 100.00                  |  | Tokyo, Japan                    |  | (4)     
|Natuzzi Services Limited             |  | 100.00                  |  | London, UK                      |  | (4)     
|Natuzzi Trading (Shanghai) Co., Ltd. |  | 100.00                  |  | Shanghai, China                 |  | (4)     
|Natuzzi Russia OOO                   |  | 100.00                  |  | Moscow, Russia                  |  | (4)     
|Natuzzi India Furniture PVT Ltd      |  | 100.00                  |  | New Delhi, India                |  | (4)     
|Natuzzi Florida LLC                  |  | 51.00                   |  | High Point, North Carolina, USA |  | (4)     
|Natmex S.DE.R.L.DE.C.V               |  | 99.00                   |  | Mexico City, Mexico             |  | (4)     
|Softaly (Furniture) Shanghai Co. Ltd |  | 96.50                   |  | Shanghai, China                 |  | (4)     
|New Comfort S.r.l.                   |  | 100.00                  |  | Santeramo in Colle, Italy       |  | (4)     
|Natuzzi Netherlands Holding          |  | 100.00                  |  | Amsterdam, Holland              |  | (5)     
|Natuzzi France S.a.s.                |  | 100.00                  |  | Paris, France                   |  | (6)     
|Italholding S.r.l.                   |  | 100.00                  |  | Bari, Italy                     |  | (6)     
|Italsofa Shanghai Ltd                |  | 96.50                   |  | Shanghai, China                 |  | (6)     
|Natuzzi Trade Service S.r.l.         |  | 100.00                  |  | Santeramo in Colle, Italy       |  | (6)     
|Natuzzi Oceania PTI Ltd              |  | 100.00                  |  | Sydney, Australia               |  | (6)     



|(1) | Manufacture and distribution
|--- | ----------------------------

|(2) | Intragroup leather dyeing and finishing
|--- | ---------------------------------------

|(3) | Production and distribution of polyurethane foam
|--- | ------------------------------------------------

|(4) | Services and distribution
|--- | -------------------------

|(5) | Investment holding
|--- | ------------------

|(6) | Dormant
|--- | -------