Exhibit 8



Changes in subsidiaries of Océ N.V. since the listing thereof in Océ Form 20-F for its fiscal year ended November 30, 2004



|                                            |  |                                             |  |                                                                         
|------------------------------------------- |  | ------------------------------------------- |  | ------------------------------------------------------------------------
|Name of subsidiaries                        |  | Jurisdiction ofIncorporation ofOrganization |  | Notes                                                                   
|Crea Print Digitales Medienzentrum G.m.b.H. |  | Germany                                     |  | Liquidated July 28, 2000                                                
|                                            |  |                                            
|Szenzor Számítóközpont Kft.                 |  | Hungary                                     |  | Share participation sold to third party March 8, 2002                   
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|Systèmes de Diffusion Documentaire S.A.     |  | France                                      |  | Share participation sold to third party October 1, 2002                 
|                                            |  |                                            
|Fendler DIGITALMEDIA G.m.b.H.               |  | Germany                                     |  | Dissolved October 16, 2002                                              
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|Océ Software Services S.A.S.                |  | France                                      |  | Merged into Océ-France S.A. per December 1, 2002                        
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|Espace Graphic S.A.                         |  | France                                      |  | Merged into Océ-France S.A. per December 1, 2002                        
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|Océ-Taiwan Ltd.                             |  | Taiwan                                      |  | Liquidated February 7, 2003                                             
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|Copifica-Servicos de Cópias, Lda            |  | Portugal                                    |  | Dissolved March 1, 2003                                                 
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|Arkcan Graphics Inc.                        |  | Canada                                      |  | Dissolved March 31, 2003                                                
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|Océ Facility Services Italia S.p.A.         |  | Italy                                       |  | Name change into Océ Business Services Italia S.p.A. per January 1, 2004
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|Océ-Slovenská republika s.r.o.              |  | Slovakia                                    |  | Bought on January 23, 2004                                              
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|InterFace AG                                |  | Germany                                     |  | Share participation sold to third party March 22, 2004                  
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|Océ Facility Services S.A.                  |  | France                                      |  | Name change into Océ Business Services S.A. per May 13, 2004            
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|Zadkine Document Activiteiten B.V.          |  | Netherlands                                 |  | Dissolved June 17, 2004                                                 
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|Océ-America, Inc.                           |  | USA                                         |  | Established July 19, 2004                                               
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|Océ Business Partner, Inc.                  |  | USA                                         |  | Established July 19, 2004                                               
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|Hodirex Ltd.                                |  | Thailand                                    |  | Dissolved August 9, 2004                                                
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|Océ-Iberia Holding Valores S.L.             |  | Spain                                       |  | Established November 24, 2004                                           
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|Océ General Partnership                     |  | USA                                         |  | Established November 29, 2004                                           
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|Océ-Nordic Holding ApS                      |  | Denmark                                     |  | Established November 30, 2004                                           
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|Océ Software SRL                            |  | Romania                                     |  | Established February 3, 2005