Exhibit 8.1  List of
significant Subsidiaries of Buhrmann N.V.  Unless otherwise stated, Buhrmanns interest
in the following companies and divisions is 100 percent. A full list of Group
companies is available for inspection at the Trade Register in Amsterdam. The
addresses of the companies mentioned on the following pages can also be viewed
on our web site: www.buhrmann.com.  OFFICE PRODUCTS NORTH AMERICA DIVISION  UNITED STATES OF AMERICA Corporate Express,
inc.
Broomfield, CO  OFFICE PRODUCTS DIVISIONS  CENTRAL REGION Regional
Headquarters
Broomfield, CO Central Midwest
Division
Cincinnati, OH Colorado Division
Aurora, CO Gulf Coast Division
Baton Rouge, LA Illinois Division
Woodridge, IL Kansas Division
Kansas City, MO Michigan Division
Warren, MI Mid-South Division
Memphis, TN Minnesota Division
Arden Hills, MN Missouri Division
St. Louis, MO Oklahoma Division
Tulsa, OK Wisconsin Division
Wauwatosa, WI  EASTERN REGION Regional Headquarters
Somerset, NJ Pennsylvania Division
Philadelphia, PA Georgia Division
Atlanta, GA Mid-Atlantic Division
Hanover, MD New England Division
Lawrence, MA Tri-State Division
Parsippany, NJ North Florida Division  
   Tampa,
FL South Atlantic
Division
Henderson, NC South Florida Division Miami,
FL  WESTERN REGION Regional Headquarters
Pleasanton, CA  Alaska Division
Anchorage, AK Arizona Division
Phoenix, AZ North California
Division
Newark, CA North Texas Division
Arlington, TX Oregon Division
Portland, OR Rocky Mountain
Division
Idaho Falls, ID South California
Division
La Mirada, CA South Texas Division
Houston, TX Washington Division
Renton, WA  CANADA Headquarters
Mississauga, ON  Atlantic Division
Halifax, NS
St. John, NF British Columbia
Division
Vancouver, BC Alberta Division
Edmonton, AB
Calgary, AB Ontario Division
Mississauga, ON
Winnipeg, ON Quebec Division
Boucherville, QC  SPECIALTY BUSINESS GROUP Headquarters
Broomfield, CO  ASAP Software, INC.
Buffalo Grove, IL ASAP Software S.A.S.
St. Ouen (France) Corporate Express
Imaging and
Computer Graphic Supplies
Deerfield Beach, FL Corporate Express
Document &
Print Management, INC.
Omaha, NE  
   Corporate Express
Promotional
Marketing, INC.
St. Louis, MO   OFFICE PRODUCTS EUROPE DIVISION  AUSTRIA Corporate Express GMBH
& CO. KG
Wels Corporate Express
Büroartikelhandel GMBH
Vienna  BELGIUM Corporate Express
Belgium NV
Wemmel (Brussels)  FRANCE Corporate Express
France/ANFA S.A.S.
Bondoufle (Paris)  GERMANY Corporate Express Deutschland
GMBH & CO.
Vertriebs KG
Stuttgart  HUNGARY Corporate Express
Hungary
Kereshedelmi KFT
Budapest  IRELAND Corporate Express
(Ireland) Limited
Dublin  ITALY Corporate Express SPA
Cusago (Milan)  LUXEMBOURG Corporate Express
Luxembourg/
Eugène Hoffman SARL
Howald (Hesperange)  NETHERLANDS Corporate Express
Europe BV
Amsterdam Buhrmann Office
Products Nederland BV
Amsterdam Corporate Express
Nederland
Almere Dawidenko
International
Utrecht Intercambio
Utrecht Veenman BV
Capelle a/d IJssel (Rotterdam)  
   POLAND Corporate Express
Polska SP.Z.O.O.
Gdynia  SWEDEN Corporate Express
Svenska AB
Borås (Göteborg)  UNITED KINGDOM Corporate Express UK
LTD.
Birmingham  OFFICE PRODUCTS AUSTRALIA DIVISION  AUSTRALIA Corporate
Express Australia ltd. (52%)Rosebery,
Sydney, NSW Adelaide Alice Springs Brisbane Bunbury Cairns Canberra Darwin Gladstone Gold Coast Hobart Launceston Mackay Melbourne Newcastle Perth Townsville  NEW ZEALAND Corporate Express New Zealand LTD. (52%)Auckland Wellington Christchurch Dunedin Blenheim  GRAPHIC SYSTEMS DIVISION  BELGIUM/LUXEMBOURG Plantin NV
Brussels (Evere)  GREECE BTI-Hellas A.E.E.
Peristeri (Athens)  ITALY Macchingraf SPA
Ospiate di Bollate (Milan)  NETHERLANDS Tetterode-Nederland BV
Amsterdam  
   SPAIN Maquinaria Artes
Gráficas Hartmann, S.A. Cornellà
de Llobregat (Barcelona)  OTHER  Buhrmann Europcenter
NV
Wellen/Belgium Buhrmann International
BV
Amsterdam/Netherlands Buhrmann Silver SA
Luxembourg Buhrmann US, INC.
Broomfield, CO/USA Buhrmann Silver US LLC
Delaware, CO/USA