**Exhibit 8.1**

 

**Significant Subsidiaries**

 

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

 

| **Name  of Subsidiary**                        | ** ** | **Country of  Incorporation or  Residence** | ** ** | **Percentage of  Ownership  Interest** | ** ** | **Percentage of Voting  Power (if Different from  Ownership Interest)** | ** ** |
|------------------------------------------------|------------|---------------------------------------------|------------|----------------------------------------|------------|-------------------------------------------------------------------------|------------|
| NICE Systems, Inc.                        |       | United States                               |       | 100                                    | %          | 3⁄4                                                                  |       |
| NICE Systems GmbH                              |       | Germany                                     |       | 100                                    | %          | 3⁄4                                                                  |       |
| NICE Systems Canada Ltd.                       |       | Canada                                      |       | 100                                    | %          | 3⁄4                                                                  |       |
| NICE CTI Systems UK Ltd.                       |       | United Kingdom                              |       | 100                                    | %          | 3⁄4                                                                  |       |
| STS Software Systems (1993) Ltd.               |       | Israel                                      |       | 100                                    | %          | 3⁄4                                                                  |       |
| NICE APAC Ltd.                                 |       | Hong Kong                                   |       | 100                                    | %          | 3⁄4                                                                  |       |
| NiceEye BV                                     |       | Netherlands                                 |       | 100                                    | %          | 3⁄4                                                                  |       |
| NiceEye Ltd.                                   |       | Israel                                      |       | 100                                    | %          | 3⁄4                                                                  |       |
| Nice Systems S.A.R.L.                          |       | France                                      |       | 100                                    | %          | 3⁄4                                                                  |       |
| Racal Recorders, Ltd.                          |       | United Kingdom                              |       | 100                                    | %          | 3⁄4                                                                  |       |
| Nice Interactive  Solutions India Private Ltd. |       | India                                       |       | 100                                    | %          | 3⁄4                                                                  |       |
| Nice Japan Ltd.                                |       | Japan                                       |       | 100                                    | %          | —                                                                  |       |
| Nice Systems Latin America, Inc.          |       | United States                               |       | 100                                    | %          | 3⁄4                                                                  |       |

 

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