Exhibit 8.1

List of Significant Subsidiaries:



|                                     |  |                       |  |                           |  |         
|------------------------------------ |  | --------------------- |  | ------------------------- |  | --------
|Name                                 |  | Percentageofownership |  | 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, NC, 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 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, NC, USA       |  | (4)     
|Natuzzi Netherlands Holding          |  | 100.00                |  | Amsterdam, Holland        |  | (5)     
|Natuzzi France S.a.s.                |  | 100.00                |  | Paris, France             |  | (6)     
|Natmex S.DE.R.L.DE.C.V               |  | 100.00                |  | Mexico City, Mexico       |  | (6)     
|Softaly (Furniture) Shanghai Co. Ltd |  | 96.50                 |  | Shanghai, China           |  | (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)     
|New Comfort Srl                      |  | 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) | Dormant
|--- | -------