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, 2005



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|------------------------------------------------------- |  | ------------------------------------------- |  | ----------------------------------------------------------------------------------------------
|Name of subsidiaries                                    |  | Jurisdiction ofIncorporation ofOrganisation |  | Notes                                                                                         
|Océ-Deutschland Facility Services G.m.b.H.              |  | Germany                                     |  | Name change into Océ- Deutschland Business Services G.m.b.H. March 25, 2004                   
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|Océ-Facility Services Est EURL                          |  | France                                      |  | Name change into Océ-Business Service Est EURL May 13, 2004                                   
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|Océ-Reprographics Limited                               |  | Australia                                   |  | Liquidated March 16, 2005                                                                     
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|OSCOP-ServiÇo de Cópias LDA                             |  | Portugal                                    |  | Liquidated July 25, 2005                                                                      
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|Orange Merger Corp.                                     |  | USA                                         |  | Established September 13, 2005 and merged into Imagistics International, Inc. October 31, 2005
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|Imagistics International, Inc.                          |  | USA                                         |  | Acquired October 2005                                                                         
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|Imagistics International Limited                        |  | United Kingdom                              |  | Acquired October 2005                                                                         
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|BEC Holdings Limited                                    |  | United Kingdom                              |  | Acquired October 2005                                                                         
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|BEC Digital Limited                                     |  | United Kingdom                              |  | Acquired October 2005                                                                         
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|Lakeside Office Systems Ltd.                            |  | Canada                                      |  | Acquired October 2005                                                                         
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|Imagistics Canada Inc.                                  |  | Canada                                      |  | Acquired October 2005                                                                         
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|Onyx Graphics, Inc.                                     |  | USA                                         |  | Established September 1, 2005                                                                 
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|Océ Imagistics (UK) Limited                             |  | UK                                          |  | Incorporated November 14, 2005                                                                
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|Imagistics International, Inc.                          |  | USA                                         |  | Name change into Océ Imagistics Inc. December 1, 2005                                         
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|Lakeside Office Systems Ltd. and Imagistics Canada Inc. |  | Canada                                      |  | Amalgamation and name change into Océ Imagistics Canada Inc. December 19, 2005                
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|Océ Printing Systems (Asia) Pte.Ltd.                    |  | Singapore                                   |  | Liquidated December 23, 2005                                                                  
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|Océ Rental (Shanghai) Company Ltd.                      |  | PR China                                    |  | Established January 17, 2006                                                                  
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|Océ-Slovensko Spol. S.R.O.                              |  | Slovakia                                    |  | Liquidated January 26, 2006                                                                   
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|Océ-Display Graphics Belgium N.V.                       |  | Belgium                                     |  | Established February 3, 2006