Exhibit 8

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|Subsidiary undertakings, joint ventures and associates at 31 March 2004
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|                                                            |  |                |  |                                |  | Ownership |   |                  |   |                 |  |                          | 
|----------------------------------------------------------- |  | -------------- |  | ------------------------------ |  | --------- | - | ---------------- | - | --------------- |  | ------------------------ | 
|Subsidiaries                                                |  | Local currency |  | Issued Share Capital (million) |  | Direct    |   | Via subsidiaries |   | Class of shares |  | Country of incorporation | 
|                                                           
|Cable & Wireless UK                                         |  | £              |  | 3,033                          |  |          |   | 100              | % | Ordinary        |  | England                  | 
|Cable & Wireless Jamaica Limited                            |  | J$             |  | 16,817                         |  |          |   | 82               | % | Ordinary        |  | Jamaica                  | 
|Cable and Wireless (Cayman Islands) Limited                 |  | Cay$           |  |                               |  |          |   | 100              | % | Ordinary        |  | Cayman Islands           | 
|Cable & Wireless Panama, S.A.a                              |  | Balboa         |  | 316                            |  |          |   | 49               | % | Ordinary        |  | Panama                   | 
|Companhia de Telecomunicacoes de Macau, S.A.R.L.b           |  | Pataca         |  | 150                            |  |          |   | 51               | % | Ordinary        |  | Macau                    | 
|Cable & Wireless IDC Inc.                                   |  | Yen            |  | 36,200                         |  |          |   | 98               | % | Ordinary        |  | Japan                    | 
|Cable & Wireless (Barbados) Limited                         |  | B$             |  |                               |  |          |   | 81               | % | Ordinary        |  | Barbados                 | 
|Cable and Wireless (West Indies) Limited                    |  | £              |  | 5                              |  |          |   | 100              | % | Ordinary        |  | England                  | 
|Dhivehi Raajjeyge Gulhun Private Limitedbc                  |  | Rufiya         |  | 190                            |  |          |   | 45               | % | Ordinary        |  | Maldives                 | 
|                                                            |  |                |  |                                |  |           |   |                  |   |                 |  |                          | 
|Joint ventures                                              |  |                |  |                                |  |           |   |                  |   |                 |  |                          | 
|                                                           
|Telecommunications Services of Trinidad and Tobago Limitedd |  | T$             |  | 283                            |  |          |   | 49               | % | Ordinary        |  | Trinidad and Tobago      | 
|                                                            |  |                |  |                                |  |           |   |                  |   |                 |  |                          | 
|Associates                                                  |  |                |  |                                |  |           |   |                  |   |                 |  |                          | 
|                                                           
|Bahrain Telecommunications Company B.S.C.b                  |  | Dinar          |  | 100                            |  | 20        | % |                 |   | Ordinary        |  | Bahrain                  | 
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|Notes
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|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.
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|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.
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|a | The Group regards this company as a subsidiary because it controls the majority of the Board of Directors through a shareholders agreement.
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|b | This company had a financial year end of 31 December 2003 due to the requirements of the shareholders agreement.
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|c | The Group regards this company as a subsidiary undertaking because it exercises dominant influence through a management agreement.
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|d | This company is audited by a firm other than KPMG International member firms.
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