Exhibit 8.1  Significant
Subsidiaries  Corporate Express NV is the parent company of a group
of companies (the Group). The significant subsidiaries of the Group as at 31 December 2007
are listed below. The equity interest of Corporate Express in these subsidiaries
is 100% unless stated otherwise. The full list containing the information
referred to in article 379 and 414 of book 2 of the Dutch civil code is filed
at the office of the Chamber of Commerce in Amsterdam. The addresses of these
companies can be viewed on our website:www.cexpgroup.com.  Office Products
US  Division headquarters in Denver, CO, USA  ·Corporate Express, Inc. - Broomfield, CO, USA ·Corporate Express Imaging and Computer Graphic
Supplies - Deerfield Beach, FL, USA ·Corporate Express Document & Print Management, Inc.
- Omaha, NE, USA ·Corporate Express Promotional Marketing, Inc. -
St. Louis, MO, USA  Office Products Canada  ·Corporate Express Canada, Inc.
- Headquarters in Mississauga, ON, Canada  Office Products Europe  Division headquarters in Amsterdam, the Netherlands  ·Corporate Express Europe BV - Amsterdam, the
Netherlands ·Corporate Express Europe Import BV  Amsterdam, the
Netherlands ·Corporate Express GmbH & Co  Wels, Austria ·Corporate Express Belgium NV- Wemmel (Brussels) ,
Belgium ·Corporate Express France SAS - Bondoufle (Paris),
France ·Corporate Express Deutschland GmbH & Co.
Vertriebs KG  Stuttgart, Germany ·Corporate Express Hungaria Kereskedelmi Kft 
Budapest, Hungary ·Corporate Express (Ireland) Ltd  Dublin, Ireland ·Corporate Express SpA - Cusago (Milan), Italy ·Corporate Express Luxembourg Sarl- Howald
(Hesperange), Luxembourg ·Corporate Express Nederland  Almere, the Netherlands ·Corporate Express Nordic AS - Oslo, Norway ·Corporate Express Danmark A/S - Espergærde
(Helsingør), Denmark ·Corporate Express Polska Sp.zoo  Gdynia, Poland ·Corporate Express Svenska AB  Borås (Goteborg),
Sweden ·Corporate Express 
Sverige AB  Växjö, Sweden ·Corporate Express España SA   Madrid, Spain ·Corporate Express UK Ltd - Birmingham, United Kingdom


Office Products Australia  Division headquarters in Sydney, Australia  ·Corporate Express Australia Ltd (58.8%) - Rosebery,
Sydney, NSW, Australia ·Corporate Express New Zealand Ltd (58.8%)  Auckland,
New Zealand  Global sourcing activities  ·Corporate Express Asia Ltd - Hong Kong  Printing Systems  Division headquarters in Amsterdam, the Netherlands  ·Plantin NV - Brussels (Evere), Belgium ·BTI-Hellas AEE -Metamorphosis(Athens),
Greece ·Macchingraf SpA - Ospiate di Bollate (Milan), Italy ·Tetterode-Nederland
BV  Amsterdam, the Netherlands ·Maquinaria Artes Gráficas Hartmann, SA - Cornellà de
Llobregat (Barcelona), Spain ·Veenman
BV - Capelle a/d IJssel (Rotterdam), the Netherlands  Other  ·Corporate Express International BV - Amsterdam, the
Netherlands ·Corporate Express Nederland Holding BV  Amsterdam,
the Netherlands ·Corporate Express Shared Service Center (Europe) NV 
Hasselt, Belgium ·Corporate Express Silver SA - Luxembourg ·Corporate Express Silver Europe BV  Amsterdam, the
Netherlands ·Corporate Express Silver Financing - LLC - Delaware,
USA ·Corporate Express Silver US, LLC - Delaware, USA ·Corporate Express US Finance Inc. - Broomfield, CO,
USA