Exhibit 8

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significant
  subsidiaries





|                                                            |  |                       |  |                                               | Ownership |        |   |                         |   |                       | 
|----------------------------------------------------------- |  | --------------------- |  | --------------------------------------------- | --------- | ------ | - | ----------------------- | - | --------------------- | 
|Subsidiaries                                                |  | Local 
      currency |  | Issued 
      Share 
      Capital 
      (m) |           | Direct |   | Via 
      subsidiaries |   | Class of
      shares | 
|                                                            | 
|Cable
        & Wireless UK                                 |  | £                     |  | 2,333                                         |           |       |   | 100                     | % | Ordinary              | 
|Cable
        & Wireless USA, Inc.                          |  | US$                   |  |                                              |           |       |   | 100                     | % | Ordinary              | 
|Cable
        & Wireless Jamaica Limited                    |  | J$                    |  | 15,883                                        |           |       |   | 82                      | % | Ordinary              | 
|Cable
        and Wireless (Cayman Islands) Limited         |  | Cay$                  |  |                                              |           |       |   | 100                     | % | Ordinary              | 
|Cable
        & Wireless Panama SAa                         |  | Balboa                |  | 316                                           |           |       |   | 49                      | % | Ordinary              | 
|Companhia
        de Telecomunicacoes de Macau, S.A.R.L.b   |  | Pataca                |  | 150                                           |           | 51     | % |                        |   | Ordinary              | 
|Cable
        & Wireless Global Limited                     |  | £                     |  |                                              |           |       |   | 100                     | % | Ordinary              | 
|Cable
        & Wireless IDC Inc.                           |  | Yen                   |  | 36,200                                        |           |       |   | 98                      | % | Ordinary              | 
|Cable
        & Wireless Internet Services Inc.             |  | US$                   |  |                                              |           |       |   | 100                     | % | Ordinary              | 
|Cable
        & Wireless (Barbados) Limited                 |  | B$                    |  |                                              |           |       |   | 81                      | % | Ordinary              | 
|Cable
        and Wireless (West Indies) Limited            |  | £                     |  | 5                                             |           |       |   | 100                     | % | Ordinary              | 
|Yemen
        International Telecommunications Company LLCb |  | YRiyal                |  | 192                                           |           | 51     | % |                        |   | Ordinary              | 
|Dhivehi
        Raajjeyge Gulhun Private Limitedbc          |  | Rufiya                |  | 190                                           |           | 45     | % |                        |   | Ordinary              | 
|                                                            | 

|Notes
|-----
|     

|The Group comprises a large
        number of companies and it is not practical to include all of them in
        this list. The list therefore, only includes those companies whose results
        or financial position, in the opinion of the Directors, principally affects
        the figures shown in the Groups Financial Statements.
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                                                                                                                                                                                                                               

|Full details of all subsidiary
        undertakings, joint ventures, associates and trade investments will be
        attached to the Companys Annual Return, to be filed with the Registrar
        of Companies in England and Wales.
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                                                                                                                        

|a | The Group regards this company
        as a subsidiary because it controls the majority of the Board of Directors
        through a shareholders agreement.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------
|  |                                                                                                                                                             

|b | This company had a financial
        year end of 31 December 2002 due to the requirements of the shareholders
        agreement.
|- | ---------------------------------------------------------------------------------------------------------------------------------
|  |                                                                                                                                  

|c | The Group regards this company
        as a subsidiary undertaking because it exercises dominant influence through
        a management agreement.
|- | --------------------------------------------------------------------------------------------------------------------------------------------------
|  |                                                                                                                                                   



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