Exhibit 8.1

List of Significant Subsidiaries:



|                                |  |                        |        |  |                   |                           |          |    
|------------------------------- |  | ---------------------- | ------ |  | ----------------- | ------------------------- | -------- | ---
|Name                            |  | Percentage ofownership |        |  | Registered office |                           | Activity
|Italsofa Nordeste S/A           |  |                        | 100.00 |  |                   | Salvador de Bahia, Brazil |          | (1)
|Italsofa Shanghai Ltd           |  |                        | 96.50  |  |                   | Shanghai, China           |          | (1)
|Softaly Shanghai Ltd            |  |                        | 100.00 |  |                   | Shanghai, China           |          | (1)
|Natuzzi China Ltd               |  |                        | 100.00 |  |                   | Shanghai, China           |          | (1)
|Italsofa Romania                |  |                        | 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 |  |                   | Santeramo in Colle, 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, NC, USA       |          | (4)
|Natuzzi Iberica S.A.            |  |                        | 100.00 |  |                   | Madrid, Spain             |          | (4)
|Natuzzi Switzerland AG          |  |                        | 100.00 |  |                   | Dietikon, Switzerland     |          | (4)
|Natuzzi Nordic                  |  |                        | 100.00 |  |                   | Copenhagen, Denmark       |          | (4)
|Natuzzi Benelux S.A.            |  |                        | 100.00 |  |                   | Hereentals, Belgium       |          | (4)
|Natuzzi Germany Gmbh            |  |                        | 100.00 |  |                   | Köln, Germany             |          | (4)
|Natuzzi Sweden AB               |  |                        | 100.00 |  |                   | Stockholm, Sweden         |          | (4)
|Natuzzi Japan KK                |  |                        | 100.00 |  |                   | Tokyo, Japan              |          | (4)
|Natuzzi Services Limited        |  |                        | 100.00 |  |                   | London, UK                |          | (4)
|Natuzzi Trading Shanghai Ltd    |  |                        | 100.00 |  |                   | Shanghai, China           |          | (4)
|Natuzzi Oceania PTI Ltd         |  |                        | 100.00 |  |                   | Sydney, Australia         |          | (4)
|Natuzzi Russia OOO              |  |                        | 100.00 |  |                   | Moscow, Russia            |          | (4)
|Natuzzi India Furniture PVT Ltd |  |                        | 100.00 |  |                   | New Delhi, India          |          | (4)
|Italholding S.r.l.              |  |                        | 100.00 |  |                   | Bari, Italy               |          | (5)
|Natuzzi Netherlands Holding     |  |                        | 100.00 |  |                   | Amsterdam, Holland        |          | (5)
|Natuzzi Trade Service S.r.l.    |  |                        | 100.00 |  |                   | Santeramo in Colle, Italy |          | (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) | Transportation services
|--- | -----------------------