Exhibit 8.1 Subsidiaries and Affiliated Companies

Buhrmann's
major subsidiaries and affiliated companies are specified below, all 100% owned unless indicated otherwise. A complete list of subsidiaries and affiliated companies is available for
inspection upon request at the Buhrmann Corporate Centre at Hoogoorddreef 62, 1101 BE Amsterdam ZO, The Netherlands (tel. +31-20-651 11 11).

Office Products North America Division

|USA                                                  |  |                                  
|---------------------------------------------------- |  | ---------------------------------
|Corporate Express, Inc.                              |  | Broomfield, CO                   
|Imaging & Graphic Supplies                           |  | Deerfield Beach, FL              
|Specialty Business Group                             |  | Buffalo Grove, IL                
|ASAP Software Express, Inc.                         |  | Chicago, IL                      
|Trivial Information S.A. (HIS)                      |  | St. Ouen (France)                
|Corporate Express Document & Print Management, Inc. |  | Omaha, NE                        
|Corporate Express Promotional Marketing, Inc        |  | St. Louis, MO                    
|Midwest Group                                        |  | Minnetonka, MN                   
|Illinois Division                                   |  | Chicago, IL
Elk Grove Village, IL
|Indiana Division                                    |  | Indianapolis, IN                 
|Michigan Division                                   |  | Warren, MI                       
|Minnesota Division                                  |  | Plymouth, MN
Arden Hills, MN     
|Ohio Division                                       |  | Westerville, OH
Cincinnati, OH   
|Pittsburgh Division                                 |  | Pittsburgh, PA                   
|Wisconsin Division                                  |  | Wauwatosa, WI                    
|Northeast Group                                      |  | Somerset, NJ                     
|Connecticut Division                                |  | Stratford, CT                    
|East Pennsylvania Division                          |  | Philadelphia, PA
New Castle, DE  
|New England Division                                |  | Needham, MA
Lawrence, MA         
|New York/New Jersey Division                        |  | New York, NY
Whippany, NJ        
|Southeast Group                                      |  | Alpharetta, GA                   
|Georgia Division                                    |  | Atlanta, GA                      
|Mid-Atlantic Division                               |  | Elkridge, MD
Springdale, MD      
|Mid-South Division                                  |  | Memphis, TN                      
|North Florida Division                              |  | Tampa, FL
Orlando, FL            
|South Atlantic Division                             |  | Henderson, NC                    
|South Florida Division                              |  | Miami, FL                        
|West Group                                           |  | Pleasanton, CA                   
|Alaska Division                                     |  | Anchorage, AK                    
|Arizona Division                                    |  | Phoenix, AZ                      
|New Mexico Division                                 |  | Albuquerque, NM                  
|North California Division                           |  | Hayward, CA
Newark, CA           
|Oregon Division                                     |  | Portland, OR                     
|Rocky Mountain Division                             |  | Salt Lake City, UT               

|South California Division                              |  | Rancho Dominquez, CA
Compton, CA
|------------------------------------------------------- |  | --------------------------------
|Washington Division                                    |  | Renton, WA                      
|Central Group                                           |  | Louisville, CO                  
|Colorado Division                                      |  | Aurora, CO                      
|Kansas City Division                                   |  | Kansas City, MO                 
|Louisiana Division                                     |  | Baton Rouge, LA                 
|North Texas Division                                   |  | Coppell, TX
Arlington, TX       
|Oklahoma Division                                      |  | Tulsa, OK                       
|South Texas Division                                   |  | Houston, TX                     
|St. Louis Division                                     |  | St. Louis, MO                   
|Canada                                                  |  |                                 
|Corporate Express Canada, Inc.                          |  | Mississauga, ON                 
|Atlantic Division                                      |  | Halifax, NS                     
|British Columbia Division                              |  | Vancouver, BC                   
|Northern Alberta Division                              |  | Edmonton, AB                    
|Ontario Division                                       |  | Mississauga, ON                 
|Quebec Division                                        |  | Boucherville, QC                
|Southern Alberta Division                              |  | Calgary, AB                     
|Office Products Europe Division                         |  |                                 
|Austria                                                 |  |                                 
|Corporate Express GmbH & Co.                            |  | Wels                            
|Belgium                                                 |  |                                 
|Corporate Express Belgium NV                            |  | Kontich                         
|Samas Universal Office Supplies Belgium NV              |  | Wemmel                          
|France                                                  |  |                                 
|ANFA S.A.                                               |  | Bondoufle                       
|Germany                                                 |  |                                 
|Corporate Express Deutschland GmbH & Co. Vertriebs K.G. |  | Stuttgart                       
|Aspa Deutschland GmbH                                   |  |                                 
|Elze & Henniger Aspa Büro Center GmbH                   |  |                                 
|F + D Aspa Büro Center GmbH                             |  |                                 
|Klippel Aspa Büro Center GmbH                           |  |                                 
|Hungary                                                 |  |                                 
|Corporate Express Hungaria Kereskedelmi Kft             |  | Budapest                        
|Ireland                                                 |  |                                 
|Corporate Express (Ireland) Ltd.                        |  | Dublin                          
|Universal Wave Office Supplies Ltd                      |  |                                 
|Italy                                                   |  |                                 
|Corporate Express SpA                                   |  | Cologno Monzese (MI)            
|The Netherlands                                         |  |                                 
|Corporate Express Nederland BV                          |  | Zwolle                          
|Corporate Express Document Automatisering BV            |  | Rotterdam                       
|Jonkers International BV                                |  | Sneek                           
|DocVision BV                                            |  | Veldhoven                       
|Samas Universal Office Supplies BV                      |  |                                 
|Aarts & Co BV                                           |  |                                 
|Dawidenko Supplies BV                                   |  |                                 
|Addison Technology Europe BV                            |  |                                 
|Dawidenko Export & Logistics BV                         |  |                                 
|Dawidenko International BV                              |  |                                 
|Aspa Kantoorartikelen BV                                |  |                                 

|Dissam BV                                           |  |                   
|--------------------------------------------------- |  | ------------------
|Intercambio BV                                      |  |                   
|Poland                                              |  |                   
|Corporate Express Polska Sp.z.o.o.                  |  | Gdynia            
|Sweden                                              |  |                   
|Corporate Express Svenska AB                        |  | Boras             
|Björsells Cexp AB                                  |  | Boras             
|United Kingdom                                      |  |                   
|Corporate Express UK Ltd                            |  | Reading           
|UOS Holding Ltd                                     |  |                   
|Universal Office Supplies Ltd                       |  |                   
|Office Products Australia Division                  |  |                   
|Australia                                           |  |                   
|Corporate Express Australia, Ltd. (52%)             |  | Rosebery, NSW     
|New Zealand                                         |  |                   
|Corporate Express New Zealand, Ltd. (52%)           |  | Nauranga          
|Paper Merchanting Division                          |  |                   
|United Kingdom                                      |  |                   
|Robert Horne Group Plc                              |  | Northampton       
|Robert Horne Paper Company Ltd.                    |  | Northampton       
|Adhesive and Display Products Ltd.                 |  | Northampton       
|Pinnacle Film & Board Sales Ltd.                   |  | Northampton       
|W. Lunnon & Co Ltd.                                |  | Lewes             
|Sheet and Roll Convertors Ltd.                     |  | Slough            
|Robert Horne Paper (Scotland) Ltd.                 |  | Cumbernauld       
|Glenmore Lomond Paper Group Ltd.                   |  | Dunfermline       
|Howard Smith Paper Group Ltd.                       |  | Northampton       
|Howard Smith Paper Ltd.                            |  | Northampton       
|Contract Paper Ltd.                                |  | Northampton       
|Savory Paper Ltd.                                  |  | Northampton       
|Precision Publishing Papers Ltd.                   |  | Yeovil            
|Trade Paper Ltd.                                   |  | Barwell           
|Howard Smith Paper (Scotland) Ltd.                 |  | West Lothian      
|The M6 Paper Group Ltd                              |  | Macclesfield      
|The Netherlands                                     |  |                   
|Bührmann-Ubbens BV                                  |  | Zutphen           
|Krijt Krommenie BV                                 |  | Wormerveer        
|Proost en Brandt BV                                 |  | Diemen            
|Store Office Paper BV                              |  | Bergschenhoek     
|Velpa Enveloppen BV                                |  | Zwijndrecht       
|Papiergroothandel v/h Riem en Honig BV              |  | Zoetermeer        
|Deutschmann & Roelants BV                           |  | Capelle a/d IJssel
|Motif Paper Company (Europe) BV                     |  | Amsterdam         
|Germany                                             |  |                   
|Deutsche Papier Vertriebs GmbH                      |  | Augsburg          
|D + D Folienservice GmbH                           |  | Georgsmarienhütte 
|Dirimex Handels GmbH                               |  | Ergoldsbach       
|Handel für Siebdruck und Werbetechnik Klinger GmbH |  | Hannover          
|Deutsche adp Wilhelm GmbH                          |  | Augsburg          
|Joseph Fröhlen Papiergrosshandlung                  |  |                   
|Willi Reddemann Import-Export GmbH                 |  | Neuss             
|France                                              |  |                   
|Buhrmann France Image SAS                           |  | Croissy-Beaubourg 

|Bellegarde                                      |  | Saint-Ouen             
|------------------------------------------------ |  | -----------------------
|Libert                                          |  | Croissy-Beaubourg      
|Carpa ADP                                       |  | Croissy-Beaubourg      
|Italy                                            |  |                        
|Polyedra SpA                                     |  | Settimo Milanese (MI)  
|Caledonia SrL                                    |  | Caleppio di Settala    
|Austria                                          |  |                        
|PaperNet GmbH & Co. KG                           |  | Wiener Neudorf         
|Czech Republic                                   |  |                        
|Ospap velkoobchod papýrem, a.s. (96%)            |  | Prague                 
|Belgium                                          |  |                        
|Epacar NV                                        |  | Kontich                
|Denmark                                          |  |                        
|Christian Christensen & Co                       |  | Holstebro              
|J&M Papir A/S (42,5%)                            |  | Glostrup               
|Papernet Scandinavia A/S                         |  |                        
|USA                                              |  |                        
|Kelly Paper Company                              |  | Los Angeles            
|Spain                                            |  |                        
|Papelco SA (76%)                                 |  | San Boi de Llobregat   
|Union Papelera SA (94.5%)                        |  | Barcelona              
|Ireland                                          |  |                        
|Robert Horne Paper (Ireland) Ltd.                |  | Dublin                 
|Contact Papers Ltd.                              |  | Dublin                 
|Supreme Paper Company Ltd.                       |  | Dublin                 
|Paper Sales Ltd.                                 |  | Pouladuff              
|Hungary                                          |  |                        
|Budapest Papir Kft                               |  | Budapest               
|South Africa                                     |  |                        
|Finwood Papers (Pty) Ltd. (68%)                  |  | Germiston              
|Poland                                           |  |                        
|Mercator Papir Sp.z o.o.                         |  | Kraków                 
|Portugal                                         |  |                        
|Tulipel-Commércio e Distribui, cao de Papel, LDA |  | Póvoa de Santa Iria    
|Slovenia                                         |  |                        
|Alpe Papir d.o.o.                                |  | Ljubljana              
|Sweden                                           |  |                        
|Grafiskt Papper Norden AB                        |  | Vällingby              
|KH FinpappersSpecialisten AB (50%)               |  | Amal                   
|Singapore                                        |  |                        
|Winpac Pte Ltd (50%)                             |  | Singapore              
|Slovakia                                         |  |                        
|Bratislavská papierenská spolocnostspol s.r.o    |  | Bratislava             
|Croatia                                          |  |                        
|Adria Papir d.o.o.                               |  | Zagreb                 
|International trade                              |  |                        
|Singapore                                        |  |                        
|VRG Paper Asia Pte Ltd                           |  | Singapore              
|Malaysia                                         |  |                        
|VRG Paper (Malaysia) Sdn Bhd                     |  | Petaling Jaya, Selangor
|Hong Kong                                        |  |                        
|VRG Paper Hong Kong Ltd                          |  | Hong Kong              

|The Netherlands                        |  |                        
|-------------------------------------- |  | -----------------------
|Tricom Paper International BV          |  | Amsterdam              
|Representative Offices in China        |  | Shanghai, Beijing      
|Representative Office in Taiwan        |  | Taipei                 
|Graphic Systems Division               |  |                        
|Belgium                                |  |                        
|Plantin NV                             |  | Brussels (Evere)       
|Greece                                 |  |                        
|BTI-Hellas A.E.E.                      |  | Peristeri              
|Italy                                  |  |                        
|Macchingraf SpA                        |  | Ospiate di Bollate (MI)
|Macchingraf-Sud SpA                    |  | Pomezia                
|The Netherlands                        |  |                        
|Tetterode-Nederland BV                 |  | Amsterdam              
|Spain                                  |  |                        
|Maquinaria Artes Gráficas Hartmann, SA |  | Cornella de Llobregat  
|Other                                  |  |                        
|Belgium                                |  |                        
|Buhrmann Europcenter NV                |  | Wellen                 
|Luxembourg                             |  |                        
|Buhrmann Silver SA                     |  | Luxembourg             
|Buhrmann Luxembourg SARL               |  | Luxembourg