---

---

# Exhibit 8.1

# Significant
Subsidiaries

The
following is a list of all of our significant subsidiaries, including the name, country of
incorporation or residence, the proportion of our ownership interest in each and, if
different, the proportion of voting power held by us.

|Name of Subsidiary                            | Country ofIncorporation orResidence | Percentage ofOwnershipInterest | Percentage of VotingPower (if Different fromOwnership Interest)
|--------------------------------------------- | ----------------------------------- | ------------------------------ | ---------------------------------------------------------------
|
|
|
|
|Nice Systems Inc.                             | United States                       | 100%                           | --                                                             
|NICE Systems GmbH                             | Germany                             | 100%                           | --                                                             
|NICE Systems Canada Ltd.                      | Canada                              | 100%                           | --                                                             
|NICE CTI Systems UK Ltd.                      | United Kingdom                      | 100%                           | --                                                             
|STS Software Systems (1993) Ltd.              | Israel                              | 100%                           | --                                                             
|NICE APAC Ltd.                                | Hong Kong                           | 100%                           | --                                                             
|NiceEye BV                                    | Netherlands                         | 100%                           | --                                                             
|NiceEye Ltd.                                  | Israel                              | 100%                           | --                                                             
|Nice Systems S.A.R.L                          | France                              | 100%                           | --                                                             
|Racal Recorders Systems Ltd.                  | United Kingdom                      | 100%                           | --                                                             
|Nice Interactive Solutions India Private Ltd. | India                               | 100%                           | --                                                             
|Nice Japan Ltd.                               | Japan                               | 100%                           | --                                                             
|Nice Systems Latin America, Inc.              | United States                       | 100%                           | --                                                             
|Nice Systems (Singapore) Pte. Ltd.            | Singapore                           | 100%                           | --                                                             
|Nice Systems Australia PTY Ltd.               | Australia                           | 100%                           | --                                                             
|Nice Switzerland AG                           | Switzerland                         | 100%                           | --                                                             
|Fast Video Security GmbH                      | Germany                             | 100%                           | --                                                             
|Fast Video Security (UK) Ltd.                 | United Kingdom                      | 100%                           | --                                                             



---

---