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)     
|Italsofa Shanghai Ltd           |  | 96.50                   |  | 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 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)     
|Salena S.r.l.                   |  | 49.00                   |  | Milan, Italy              |  | (7)     



|(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
|--- | -----------------------

|(7) | Dormant
|--- | -------