Exhibit 8.1

|Argentina                                        |  |       
|------------------------------------------------ |  | ------
|Cartonex S.A. I.C.F.Y.F.                         |  | 100.00
|Smurfit S.A.                                     |  | 100.00
|Austria                                          |  |       
|Nettingsdorfer Papierfabrik AG & Co KG           |  | 100.00
|Nettingsdorfer Papierfabrik Management AG        |  | 100.00
|Nettingsdorfer Service Centre Nfg GesmbH & Co KG |  | 100.00
|Smurfit Interwell GmbH                           |  | 96.00 
|Smurfit Wellkart GmbH                            |  | 96.00 
|Barbados                                         |  |       
|Smurfit Container International, Inc.            |  | 100.00
|Belgium                                          |  |       
|Cartomills SPRL                                  |  | 100.00
|Smurfit Général Emballage                        |  | 100.00
|Bermuda                                          |  |       
|Belguard Insurance Limited                       |  | 100.00
|Cariven Investments Limited                      |  | 87.49 
|Fibras Limited                                   |  | 87.43 
|L.A. Services Limited                            |  | 100.00
|Papelera Industrial Limited                      |  | 50.05 
|S.A. Services Limited                            |  | 100.00
|S.I. Holdings Limited                            |  | 100.00
|S.M. Finance Limited                             |  | 100.00
|Trinmills Limited                                |  | 100.00
|Brazil                                           |  |       
|Smurfit do Brasil Participacoes Ltda             |  | 100.00
|Canada                                           |  |       
|Munksjo Paper Decor (Canada) Inc                 |  | 99.60 
|Smurfit Canada Holdings Limited                  |  | 100.00
|Cayman Islands                                   |  |       
|Adavale Global Holdings Limited                  |  | 100.00
|Tops Series XVIII Limited                        |  | 100.00
|Colombia                                         |  |       
|Carton de Colombia, S.A.                         |  | 69.63 
|Celulosa y Papel de Colombia, S.A.               |  | 66.08 
|Compania Colombiana de Empaques Bates, S.A.      |  | 59.95 
|Reforestadora Andina, S.A.                       |  | 67.74 
|Reforestadora del Cauca, S.A.                    |  | 65.64 
|Trans-Bosnal Ltda                                |  | 69.16 
|Denmark                                          |  |       
|Smurfit Holdings A/S                             |  | 100.00
|                                                 |  |       

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|Dominican Republic                           |  |       
|-------------------------------------------- |  | ------
|Industria Cartonera Dominicana SA            |  | 80.00 
|England                                      |  |       
|Alpine Linerboard Products Limited           |  | 100.00
|Badger Publishing Limited                    |  | 100.00
|Brand Packaging Limited                      |  | 100.00
|C.D. Haupt (U.K.) Limited                    |  | 100.00
|Cundell Group Holdings Limited               |  | 100.00
|Cundell Property Holdings Limited            |  | 100.00
|Fishergate Properties Limited                |  | 100.00
|Hale Paper Company Limited                   |  | 100.00
|Kilvere Limited                              |  | 100.00
|Netadvance plc                               |  | 100.00
|Norcor ESOP Limited                          |  | 100.00
|Norcor Holdings Limited                      |  | 100.00
|Norwich Corrugated Board Limited             |  | 100.00
|Olympic Containers Limited                   |  | 100.00
|Paper Packaging Products Limited             |  | 100.00
|Smurfit Aviation Limited                     |  | 100.00
|Smurfit Communications U.K. Limited          |  | 100.00
|Smurfit Corrugated Holdings                  |  | 100.00
|Smurfit Corrugated UK Limited                |  | 100.00
|Smurfit Investments UK Limited               |  | 100.00
|Smurfit Overseas Limited                     |  | 100.00
|Smurfit Tubes (Leek) Limited                 |  | 100.00
|Smurfit Tubes Limited                        |  | 100.00
|Smurfit UK Limited                           |  | 100.00
|Southwold Packaging Limited                  |  | 100.00
|Telepages Directories Limited                |  | 95.00 
|Tops Series XVIII Container Holdings Limited |  | 100.00
|Townsend Hook Group Limited                  |  | 100.00
|Townsend Hook Limited                        |  | 100.00
|Equador                                      |  |       
|Smurfit Ecuador, S.A.                        |  | 67.86 
|France                                       |  |       
|Alfa d'Avignon                               |  | 98.63 
|C.A.P. SA                                    |  | 70.70 
|Cartonnage de Colmar                         |  | 100.00
|Cartonnage Robert Delubac Sarl               |  | 99.42 
|Cartonnage Services Emballages de Provence   |  | 99.95 
|Cartonnages De L'Agenais                     |  | 98.66 
|Cartonnages de Lorraine                      |  | 98.14 
|Cartonnages Robert Delubac S.A.R.L.          |  | 99.42 
|Cartonnerie d'Aquitaine                      |  | 100.00
|Cartonnerie de Beausoleil                    |  | 99.98 
|Cartonnerie de Gravelines                    |  | 99.55 
|Cartonnerie de Lestrem S.A.                  |  | 100.00
|Cartonnerie de l'Ile de France               |  | 100.00
|Cartonnerie de Maurepas                      |  | 98.18 
|                                             |  |       

---

|Cartonneries Nouvelles de ChampagneEtablissements J. Perez (CNC Perez) |  | 100.00
|----------------------------------------------------------------------- |  | ------
|Emballages Caner                                                        |  | 99.00 
|FERROB                                                                  |  | 99.71 
|INTERFOR                                                                |  | 98.80 
|MGC S.A.                                                                |  | 100.00
|Poitou Cartons                                                          |  | 100.00
|SCI Les Echets                                                          |  | 99.90 
|Seviac                                                                  |  | 99.42 
|Smurfit Alma                                                            |  | 99.76 
|Smurfit Bag-in-Box S.A.                                                 |  | 98.66 
|Smurfit Bizet                                                           |  | 99.76 
|Smurfit Cellulose du Pin                                                |  | 99.99 
|Smurfit Cognac                                                          |  | 100.00
|Smurfit Comptoir Du Pin                                                 |  | 99.99 
|Smurfit Distribution                                                    |  | 98.34 
|Smurfit Europe S.A.S                                                    |  | 99.98 
|Smurfit Goethe                                                          |  | 99.76 
|Smurfit Holdings France S.A.                                            |  | 99.76 
|Smurfit International France S.A.                                       |  | 100.00
|Smurfit Investments France S.A.                                         |  | 99.90 
|Smurfit Lembacel                                                        |  | 100.00
|Smurfit Limousin SA                                                     |  | 99.99 
|Smurfit Parnalland                                                      |  | 99.60 
|Smurfit PLV Lyon                                                        |  | 99.81 
|Smurfit PLV Paris                                                       |  | 98.63 
|Smurfit Ponts et Marais SA                                              |  | 98.90 
|Smurfit Rol Pin                                                         |  | 100.00
|Smurfit Socar S.A.                                                      |  | 99.83 
|Smurfit Somica                                                          |  | 98.17 
|Smurfit Uzerche S.A.                                                    |  | 99.99 
|Smurfit Worldwide Research Europe                                       |  | 99.90 
|Société Cartonneries des Alpes et du Littoral                           |  | 98.64 
|Société des Etablissements Martin Guillemin et Cie                      |  | 98.24 
|Societe Financiere De La Rue Goethe                                     |  | 99.76 
|Société Landaise d'Expertises Forestière (SOLEFOR)                      |  | 93.00 
|STA                                                                     |  | 99.66 
|Stone Cevennes Emballages S.A.                                          |  | 100.00
|Tranepac S.A.                                                           |  | 100.00
|Germany                                                                 |  |       
|C.D. Haupt Papier-und Pappenfabrik GmbH & Co. KG                        |  | 100.00
|Diekra-Speditions GmbH                                                  |  | 92.00 
|Grundstrucks- Verwaltungsgesellschaft Altona mbh                        |  | 100.00
|Leasing- Kontor fur Investitionsguter GmbH                              |  | 100.00
|Lembacel Deutschland GmbH                                               |  | 100.00
|Liquiwell Systemverpackungen GMBH                                       |  | 78.98 
|Papierverwaltungs-gesellschaft Wrexen GmbH                              |  | 100.00
|PKI Verwaltungs GmbH                                                    |  | 100.00
|Schneverdinger Wellpappenwerk GmbH                                      |  | 100.00
|Smurfit Cellulose du Pin (Deutschland) GmbH                             |  | 100.00
|Smurfit Deutschland GmbH & Co. KG                                       |  | 100.00
|                                                                        |  |       

---

|Smurfit Europa Carton GmbH                  |  | 100.00
|------------------------------------------- |  | ------
|Smurfit Eurotrend GmbH                      |  | 100.00
|Smurfit Germany-Recycling GmbH              |  | 100.00
|Smurfit Holdings GmbH                       |  | 100.00
|Smurfit Munksjo Gmbh                        |  | 99.60 
|Smurfit Munksjo Paper Gmbh & Co. KG.        |  | 99.60 
|Smurfit Munksjo Paper ULTRA GmbH            |  | 99.60 
|Smurfit Verwaltungs GmbH                    |  | 100.00
|Wellit Wellpappenfabrik GmbH & Co.          |  | 100.00
|Wellit Wellpappenfabrik Verwaltungs GmbH    |  | 100.00
|Wellpappenwerk Waren GmbH                   |  | 100.00
|WWG Weser- Werstoff- Gesellschaft mbH       |  | 51.00 
|Gibraltar                                   |  |       
|Bessilton Holdings Limited                  |  | 100.00
|Borden Properties Limited                   |  | 100.00
|Gillridge Holdings Limited                  |  | 100.00
|S.G.H. Limited                              |  | 100.00
|Sandlee Investments Limited                 |  | 100.00
|Wilshaw Investments Limited                 |  | 100.00
|Hong Kong                                   |  |       
|Smurfit Asia-Pacific Sales (HK) Ltd.        |  | 100.00
|Ireland                                     |  |       
|Alvecrow Limited                            |  | 100.00
|Arlonberg Limited                           |  | 100.00
|Badcall Limited                             |  | 100.00
|Belgray Holdings                            |  | 100.00
|Brenchley Limited                           |  | 100.00
|Carton Exports Limited                      |  | 100.00
|Central Waste Paper Company Limited         |  | 100.00
|Chacala Limited                             |  | 100.00
|Chambers Edwards Limited                    |  | 100.00
|Claystoke Limited                           |  | 100.00
|Crayside Limited                            |  | 100.00
|Damous Limited                              |  | 100.00
|Daoura Limited                              |  | 100.00
|Doovane Limited                             |  | 100.00
|Evergem Holdings                            |  | 100.00
|Famstan Limited                             |  | 100.00
|G H Sales Limited                           |  | 100.00
|Gorda Limited                               |  | 100.00
|Gourdas Limited                             |  | 100.00
|Gweebara Limited                            |  | 100.00
|Headley Holdings                            |  | 100.00
|Iona Print Limited                          |  | 100.00
|Irish Carton Printers Limited               |  | 100.00
|Irish Nursery and Landscape Company Limited |  | 100.00
|iVenus Limited                              |  | 100.00
|J.S. Publications Limited                   |  | 100.00
|Jefferson Smurfit & Sons Limited            |  | 100.00
|                                            |  |       

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|JSG Acquisitions                                    |  | 100.00
|--------------------------------------------------- |  | ------
|JSG Funding plc                                     |  | 100.00
|K South Management Company Limited                  |  | 100.00
|Karsavina Management Limited                        |  | 100.00
|King Robert Limited                                 |  | 100.00
|Kufpent Limited                                     |  | 100.00
|Margrave Investments Limited                        |  | 100.00
|Queen Mathilda Limited                              |  | 100.00
|Rinmore Limited                                     |  | 100.00
|Smurfit Capital                                     |  | 100.00
|Smurfit Capital Funding Limited                     |  | 100.00
|Smurfit Capital Leasing                             |  | 100.00
|Smurfit Corporate Services Limited                  |  | 100.00
|Smurfit Corrugated Cases (Cork) Limited             |  | 100.00
|Smurfit Corrugated Ireland                          |  | 100.00
|Smurfit Corrugated Research Limited                 |  | 100.00
|Smurfit European Packaging Limited                  |  | 100.00
|Smurfit Holdings Limited                            |  | 100.00
|Smurfit International Limited                       |  | 100.00
|Smurfit Investments (Ireland) Limited               |  | 100.00
|Smurfit Ireland Limited                             |  | 100.00
|Smurfit Irish Paper Sacks Limited                   |  | 100.00
|Smurfit Job Creation Enterprise Fund Limited        |  | 100.00
|Smurfit Natural Resources Limited                   |  | 100.00
|Smurfit News Press Limited                          |  | 100.00
|Smurfit Packaging Corporation Limited               |  | 100.00
|Smurfit Publications Limited                        |  | 100.00
|Smurfit Recycling Ireland Limited                   |  | 100.00
|Smurfit Securities Limited                          |  | 100.00
|Smurfit Services Limited                            |  | 100.00
|Smurfit Venture Capital Management Services Limited |  | 100.00
|Smurfit Venture Investments Limited                 |  | 100.00
|Smurfit Web Research Limited                        |  | 100.00
|T.P. Properties Limited                             |  | 100.00
|The K Club Limited                                  |  | 100.00
|The Kildare Hotel & Country Club Limited            |  | 100.00
|The Straffan Courtyard Management Company Limited   |  | 100.00
|TMG Limited                                         |  | 100.00
|Trans-Pack Cases Limited                            |  | 100.00
|Waterford Castle Golf & Country Club Limited        |  | 100.00
|Woodfab Cork Limited                                |  | 100.00
|Woodfab Limited                                     |  | 100.00
|Woodfab Packaging Limited                           |  | 60.00 
|Italy                                               |  |       
|BIB Italia                                          |  | 100.00
|Fustelpack S.p.A.                                   |  | 69.00 
|Nettingsdorfer Italia S.p.A.                        |  | 100.00
|Smurfit Carta Srl                                   |  | 100.00
|Smurfit Munksjo Paper Italia S.p.A.                 |  | 99.60 
|Smurfit Services S.r.l.                             |  | 100.00
|                                                    |  |       

---

|Smurfit SKA, s.r.l.                            |  | 99.20 
|---------------------------------------------- |  | ------
|Smurfit-SISA S.p.A.                            |  | 88.90 
|Vitop Moulding S.r.L.                          |  | 100.00
|Jersey                                         |  |       
|Aztec Investments Limited                      |  | 100.00
|Papco Overseas Limited                         |  | 100.00
|Portlee Holdings Limited                       |  | 100.00
|Richview Properties Limited                    |  | 100.00
|Sminho Limited                                 |  | 100.00
|Luxembourg                                     |  |       
|Cartomills Luxembourg SPRL                     |  | 100.00
|SSCC Lux IV Sarl                               |  | 100.00
|SSCC Lux VI Sarl                               |  | 100.00
|Mexico                                         |  |       
|Grupo Smurfit Mexico, S.A. de C.V.             |  | 100.00
|Smurfit Carton y Papel de Mexico, S.A. de C.V. |  | 100.00
|Monaco                                         |  |       
|Smurfit Management Services S.A.M.             |  | 100.00
|Netherlands                                    |  |       
|Adavale (Netherlands) B.V.                     |  | 100.00
|Packaging Investments Holdings (PIH) B.V.      |  | 100.00
|Packaging Investments International (PII) B.V. |  | 100.00
|Packaging Investments Netherlands (PIN) B.V.   |  | 100.00
|Smurfit Corrugated B.V.                        |  | 100.00
|Smurfit De Halm Karton B.V.                    |  | 100.00
|Smurfit Holdings B.V.                          |  | 100.00
|Smurfit International B.V.                     |  | 100.00
|Smurfit Investments B.V.                       |  | 100.00
|Smurfit Nederland B.V.                         |  | 100.00
|Smurfit Nederland Holding BV                   |  | 100.00
|Smurfit Shared Services BV                     |  | 100.00
|Smurfit Solidpack BV                           |  | 100.00
|Trobox Kartonnages BV                          |  | 100.00
|Trobox Verpakkingen B.V.                       |  | 100.00
|Netherlands Antilles                           |  |       
|Packaging Finance N.V.                         |  | 100.00
|Northern Ireland                               |  |       
|Finlay Packaging plc                           |  | 100.00
|SCC (Northern Ireland) Limited                 |  | 100.00
|Smurfit Corrugated Cases (Lurgan) Limited      |  | 100.00
|Wm. Finlay & Sons Limited                      |  | 100.00
|Wm. Finlay (Properties) Limited                |  | 100.00
|Norway                                         |  |       
|Smurfit Dalwell A/S                            |  | 99.60 
|Smurfit Inpak A/S                              |  | 99.60 
|Smurfit Norpapp A/S                            |  | 99.60 
|                                               |  |       

---

|Smurfit Sunland-Eker A/S                    |  | 99.60 
|------------------------------------------- |  | ------
|Panama                                      |  |       
|Egmont International Corporation PAN        |  | 100.00
|Poland                                      |  |       
|Smurfit Munksjo Packaging Sp. z.o.o         |  | 99.60 
|Portugal                                    |  |       
|Smurfit Portugal, Industrial del Cartao     |  | 92.65 
|Puerto Rico                                 |  |       
|Fibras Internacionales de Puerto Rico, Inc. |  | 87.22 
|Scotland                                    |  |       
|Smurfit Corrugated (Scotland) Limited       |  | 100.00
|Spain                                       |  |       
|Central Forestal S.A.                       |  | 99.08 
|Navarra Ecoenergy S.L.                      |  | 99.99 
|Papelera Navarra S.A.                       |  | 93.51 
|Smurfit Ecoenergy SL                        |  | 100.00
|Smurfit Espana, S.A.                        |  | 99.20 
|Smurfit Ibersac, S.A. (IBERSAC)             |  | 99.20 
|Smurfit Munksjo Paper S.A.                  |  | 99.31 
|Smurfit Nervión, S.A.                       |  | 99.31 
|Smurfit-Stone Container Espana SL           |  | 100.00
|Sweden                                      |  |       
|AB Johnson Medisafe                         |  | 99.60 
|Billingsfors Pappersbruk AB                 |  | 99.60 
|Bivouac AB                                  |  | 99.60 
|Boras Invest AB                             |  | 99.60 
|HexaTrade AB                                |  | 99.60 
|Industri AB Viskan                          |  | 99.60 
|Ljungdahls Mailman AB                       |  | 99.60 
|Munksjo Intressenter AB                     |  | 99.60 
|Munksjo Kartong AB                          |  | 99.60 
|Nya Boardtex AB                             |  | 99.60 
|Smurfit Borjesson Offset AB                 |  | 100.00
|Smurfit Dalwell AB                          |  | 99.60 
|Smurfit Holdings AB                         |  | 100.00
|Smurfit Johnson Emballage AB                |  | 99.60 
|Smurfit Munksjö AB                          |  | 99.60 
|Smurfit Munksjo Aspa Bruk AB                |  | 99.60 
|Smurfit Munksjo Display AB                  |  | 99.60 
|Smurfit Munksjö Hygien AB                   |  | 99.60 
|Smurfit Munksjö Lagamill AB                 |  | 99.60 
|Smurfit Munksjo Packaging AB                |  | 99.60 
|Smurfit Munksjö Paper AB                    |  | 99.60 
|Smurfit Offset AB                           |  | 60.00 
|Smurfit Pegewell AB                         |  | 99.60 
|StälliWell AB                               |  | 99.60 
|                                            |  |       

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|Trinidad and Tobago              |  |       
|-------------------------------- |  | ------
|Smurfit Trinidad Limited         |  | 81.33 
|United States                    |  |       
|JSC Aviation, Inc                |  | 100.00
|Smurfit Munksjo Paper Inc        |  | 99.60 
|Smurfit Packaging LLC            |  | 100.00
|SPC/ Matawan LLC                 |  | 100.00
|SPC/ Pomona LLC                  |  | 100.00
|SPC/ Tower LLC                   |  | 100.00
|Venezuela                        |  |       
|Agropecuaria Tacamajaca, C.A.    |  | 87.49 
|Carton de Venezuela, S.A.        |  | 87.48 
|Corrugada Latina & Compania      |  | 86.61 
|Corrugadora Latina S.r.L.        |  | 86.61 
|Corrugadora Suramericana, C.A.   |  | 87.48 
|Industrias Almac, C.A.           |  | 100.00
|Inversiones Isica, C.A.          |  | 100.00
|Reforestadora Dos Refordos, C.A. |  | 98.13 
|Reforestadora Uno Reforuno, C.A. |  | 98.13 

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