Exhibit 8.1

List of subsidiaries

|Subsidiary Names by Country of Registration   |  | % Ownership
|--------------------------------------------- |  | -----------
|Argentina                                     |  |            
|Smurfit S.A.                                  |  | 100.0      
|Austria                                       |  |            
|Nettingsdorfer Papierfabrik AG & Co KG        |  | 100.0      
|Nettingsdorfer Papierfabrik Management AG     |  | 100.0      
|Nettingsdorfer Service Center Management GmbH |  | 100.0      
|Nettingsdorfer Service Centre GmbH & Co KG    |  | 100.0      
|Smurfit Interwell GmbH & Co KG                |  | 100.0      
|Smurfit Interwell Management GmbH             |  | 100.0      
|Smurfit Interwell Vermogensverwaltung GmbH    |  | 100.0      
|Smurfit Wellkart GmbH                         |  | 100.0      
|Belgium                                       |  |            
|Cartomills Luxembourg SPRL                    |  | 100.0      
|Cartomills SPRL                               |  | 100.0      
|Smurfit Général Emballages S.A.               |  | 100.0      
|SSCC Belgium Holdings SPRL                    |  | 100.0      
|Bermuda                                       |  |            
|Belguard Insurance Limited                    |  | 100.0      
|Cariven Investments Limited                   |  | 100.0      
|Fibras Limited                                |  | 87.8       
|L.A. Services Limited                         |  | 100.0      
|Papelera Industrial Limited                   |  | 50.0       
|S.A. Services Limited                         |  | 100.0      
|S.I. Holdings Limited                         |  | 100.0      
|S.M. Finance Limited                          |  | 100.0      
|Trinmills Limited                             |  | 100.0      
|Brazil                                        |  |            
|Smurfit do Brasil Participacoes Ltda          |  | 100.0      
|Canada                                        |  |            
|Munksjo Paper Decor (Canada) Inc              |  | 100.0      
|Smurfit Bag in Box Canada Limited             |  | 100.0      
|Smurfit Canada Holdings Limited               |  | 100.0      
|Cayman Islands                                |  |            
|Adavale Global Holdings Limited               |  | 100.0      
|Tops Series XVIII Limited                     |  | 100.0      
|Chile                                         |  |            
|Smurfit Chile S.A.                            |  | 100.0      
|                                              |  |            

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|Colombia                                               |  |      
|------------------------------------------------------ |  | -----
|Carton de Colombia, S.A.                               |  | 69.9 
|Celulosa y Papel de Colombia, S.A.                     |  | 66.3 
|Compania Colombiana de Empaques Bates, S.A.            |  | 60.1 
|Compania Venezolana de Empaques Bates Colombates, S.A. |  | 56.6 
|Reforestadora Andina, S.A.                             |  | 68.9 
|Reforestadora del Cauca, S.A.                          |  | 66.0 
|Trans-Bosnal Ltda                                      |  | 69.6 
|Costa Rica                                             |  |      
|Smurfit Costa Rica S.A.                                |  | 100.0
|Denmark                                                |  |      
|Smurfit Holdings A/S                                   |  | 100.0
|Smurfit Neopac A/S                                     |  | 100.0
|Dominican Republic                                     |  |      
|Industria Cartonera Dominicana SA                      |  | 80.0 
|England                                                |  |      
|Alpine Linerboard Products Limited                     |  | 100.0
|Badger Publishing Limited                              |  | 100.0
|Cundell Group Holdings Limited                         |  | 100.0
|Cundell Property Holdings Limited                      |  | 100.0
|Fishergate Properties Limited                          |  | 100.0
|Kilvere Limited                                        |  | 100.0
|Netadvance plc                                         |  | 100.0
|Norcor Holdings Limited                                |  | 100.0
|Norcor Trustees Limited                                |  | 100.0
|Norwich Corrugated Board Limited                       |  | 100.0
|Olympic Containers Limited                             |  | 100.0
|Paper Packaging Products Limited                       |  | 100.0
|Smurfit Aviation Limited                               |  | 100.0
|Smurfit Communications U.K. Limited                    |  | 100.0
|Smurfit Corrugated Holdings                            |  | 100.0
|Smurfit Corrugated UK Limited                          |  | 100.0
|Smurfit Fine Paper Limited                             |  | 100.0
|Smurfit Investments UK Limited                         |  | 100.0
|Smurfit Overseas Limited                               |  | 100.0
|Smurfit TPD Limited                                    |  | 95.0 
|Smurfit Tubes (Leek) Limited                           |  | 100.0
|Smurfit Tubes Limited                                  |  | 100.0
|Smurfit UK Limited                                     |  | 100.0
|Smurfit Ward Limited                                   |  | 99.3 
|Southwold Packaging Limited                            |  | 100.0
|Tops Series XVIII Container Holdings Limited           |  | 100.0
|Townsend Hook Group Limited                            |  | 100.0
|Townsend Hook Limited                                  |  | 100.0
|Ecuador                                                |  |      
|Smurfit Ecuador, S.A.                                  |  | 68.1 
|                                                       |  |      

---



|France                                           |  |      
|------------------------------------------------ |  | -----
|Alfa d'Avignon SAS                               |  | 100.0
|C.A.P. SAS                                       |  | 71.7 
|Cartomills France, S.A.R.L.                      |  | 100.0
|Cartonnage de Colmar SAS                         |  | 100.0
|Cartonnage Robert Delubac EURL                   |  | 100.0
|Cartonnage Services Emballages de Provence SAS   |  | 99.9 
|Cartonnages De l'Agenais SAS                     |  | 100.0
|Cartonnages de Lorraine SAS                      |  | 98.1 
|Cartonnerie d'Aquitaine SAS                      |  | 100.0
|Cartonnerie de Beausoleil SAS                    |  | 100.0
|Cartonnerie de Gravelines SAS                    |  | 99.6 
|Cartonnerie de Lestrem S.A.                      |  | 100.0
|Cartonnerie de l'Ile de France SAS               |  | 100.0
|Cartonnerie de Maurepas SAS                      |  | 100.0
|Cartonneries Nouvelles de Champagne CNC SAS      |  | 100.0
|Cevennes Emballages SAS                          |  | 100.0
|Emballages Caner SAS                             |  | 99.0 
|FERROB SAS                                       |  | 99.7 
|INTERFOR S.A.                                    |  | 98.8 
|Martin Guillemin SA                              |  | 98.2 
|MGC Cartonnage S.A.                              |  | 50.0 
|Poitou Cartons SAS                               |  | 100.0
|SCI Les Echets                                   |  | 100.0
|Seviac SAS                                       |  | 99.4 
|Smurfit Alma SAS                                 |  | 99.8 
|Smurfit Bag-in-Box S.A.                          |  | 100.0
|Smurfit Bizet SAS                                |  | 99.8 
|Smurfit Cellulose du Pin SAS                     |  | 100.0
|Smurfit Chaillot SAS                             |  | 100.0
|Smurfit Cognac SAS                               |  | 100.0
|Smurfit Comptoir Du Pin SAS                      |  | 100.0
|Smurfit Distribution SAS                         |  | 98.3 
|Smurfit Europe S.A.S.                            |  | 100.0
|Smurfit Goethe SAS                               |  | 99.8 
|Smurfit Holdings France S.A.                     |  | 99.8 
|Smurfit International France S.A.                |  | 100.0
|Smurfit Investments France S.A.                  |  | 99.9 
|Smurfit Kleber SAS                               |  | 100.0
|Smurfit Lembacel                                 |  | 100.0
|Smurfit Limousin SAS                             |  | 100.0
|Smurfit Marceau SAS                              |  | 100.0
|Smurfit Montaigne S.A.                           |  | 100.0
|Smurfit Parnalland SAS                           |  | 99.6 
|Smurfit PLV Lyon SAS                             |  | 100.0
|Smurfit PLV Paris SAS                            |  | 100.0
|Smurfit Ponts et Marais SA                       |  | 98.9 
|Smurfit Rol Pin SAS                              |  | 100.0
|Smurfit Socar S.A.                               |  | 99.8 
|Smurfit Somica SAS                               |  | 99.5 
|Smurfit Uzerche S.A.                             |  | 100.0
|Smurfit Worldwide Research Europe                |  | 100.0
|Société Cartonneries des Alpes et du Littoral SA |  | 98.6 
|Societe Financiere De La Rue Goethe SAS          |  | 99.8 
|                                                 |  |      

---



|Société Landaise d'Expertises Forestière (SOLEFOR) SARL |  | 93.0 
|------------------------------------------------------- |  | -----
|STA                                                     |  | 99.7 
|Tranepac S.A.                                           |  | 100.0
|Germany                                                 |  |      
|C.D. Haupt Papier-und Pappenfabrik GmbH & Co. KG        |  | 100.0
|Diekra-Speditions GmbH                                  |  | 92.0 
|Grundstrucks- Verwaltungsgesellschaft Altona mbh        |  | 100.0
|Leasing- Kontor fur Investitionsguter GmbH              |  | 100.0
|Liquiwell Systemverpackungen GMBH                       |  | 79.0 
|Papierverwaltungs-gesellschaft Wrexen GmbH              |  | 100.0
|PKI Verwaltungs GmbH                                    |  | 100.0
|Schneverdinger Wellpappenwerk GmbH                      |  | 100.0
|Smurfit Cellulose du Pin (Deutschland) GmbH             |  | 100.0
|Smurfit Deutschland GmbH & Co. KG                       |  | 100.0
|Smurfit Europa Carton GmbH                              |  | 100.0
|Smurfit Eurotrend GmbH                                  |  | 100.0
|Smurfit Germany-Recycling GmbH                          |  | 100.0
|Smurfit Holdings GmbH                                   |  | 100.0
|Smurfit Lembacel Deutschland GmbH                       |  | 100.0
|Smurfit Munksjo GmbH                                    |  | 100.0
|Smurfit Munksjo Paper Gmbh & Co. KG.                    |  | 100.0
|Smurfit Munksjo Paper ULTRA GmbH                        |  | 100.0
|Smurfit Verwaltungs GmbH                                |  | 100.0
|Wellit Wellpappenfabrik GmbH & Co.                      |  | 100.0
|Wellit Wellpappenfabrik Verwaltungs GmbH                |  | 100.0
|Wellpappenwerk Waren GmbH                               |  | 100.0
|Gibraltar                                               |  |      
|Bessilton Holdings Limited                              |  | 100.0
|Borden Properties Limited                               |  | 100.0
|Gillridge Holdings Limited                              |  | 100.0
|S.G.H. Limited                                          |  | 100.0
|Sandlee Investments Limited                             |  | 100.0
|Wilshaw Investments Limited                             |  | 100.0
|Hong Kong                                               |  |      
|Smurfit Asia-Pacific Sales (HK) Ltd.                    |  | 100.0
|                                                        |  |      

---



|Ireland                                      |  |      
|-------------------------------------------- |  | -----
|Alvecrow Limited                             |  | 100.0
|Arlonberg Limited                            |  | 100.0
|Badcall Limited                              |  | 100.0
|Belgray Holdings                             |  | 100.0
|Brenchley Limited                            |  | 100.0
|Central Waste Paper Company Limited          |  | 100.0
|Chacala Limited                              |  | 100.0
|Chambers Edwards Limited                     |  | 100.0
|Claystoke Limited                            |  | 100.0
|Crayside Limited                             |  | 100.0
|Damous Limited                               |  | 100.0
|Daoura Limited                               |  | 100.0
|Doovane Limited                              |  | 100.0
|Evergem Holdings                             |  | 100.0
|Famstan Limited                              |  | 100.0
|G H Sales Limited                            |  | 100.0
|Gorda Limited                                |  | 100.0
|Gourdas Limited                              |  | 100.0
|Gweebara Limited                             |  | 100.0
|Headley Holdings                             |  | 100.0
|Iona Print Limited                           |  | 100.0
|Irish Carton Printers Limited                |  | 100.0
|Irish Nursery and Landscape Company Limited  |  | 100.0
|iVenus Limited                               |  | 100.0
|J.S. Publications Limited                    |  | 100.0
|Jefferson Smurfit & Sons Limited             |  | 100.0
|Jefferson Smurfit Group Limited              |  | 100.0
|JSG Acquisitions                             |  | 100.0
|JSG Funding plc                              |  | 100.0
|JSG Holdings plc                             |  | 100.0
|Karsavina Management Limited                 |  | 100.0
|King Robert Limited                          |  | 100.0
|Kufpent Limited                              |  | 100.0
|Ladycastle Management Company Limited        |  | 100.0
|Margrave Investments Limited                 |  | 100.0
|Queen Mathilda Limited                       |  | 100.0
|Rinmore Limited                              |  | 100.0
|Smurfit Capital                              |  | 100.0
|Smurfit Capital Funding Limited              |  | 100.0
|Smurfit Capital Leasing                      |  | 100.0
|Smurfit Corporate Services Limited           |  | 100.0
|Smurfit Corrugated Cases (Cork) Limited      |  | 100.0
|Smurfit Corrugated Ireland                   |  | 100.0
|Smurfit Corrugated Research Limited          |  | 100.0
|Smurfit European Packaging Limited           |  | 100.0
|Smurfit Holdings Limited                     |  | 100.0
|Smurfit International Limited                |  | 100.0
|Smurfit Investments (Ireland) Limited        |  | 100.0
|Smurfit Ireland Limited                      |  | 100.0
|Smurfit Irish Paper Sacks Limited            |  | 100.0
|Smurfit Job Creation Enterprise Fund Limited |  | 100.0
|Smurfit Natural Resources Limited            |  | 100.0
|Smurfit News Press Limited                   |  | 100.0
|                                             |  |      

---



|Smurfit Packaging Corporation Limited               |  | 100.0
|--------------------------------------------------- |  | -----
|Smurfit Publications Limited                        |  | 100.0
|Smurfit Recycling Ireland Limited                   |  | 100.0
|Smurfit Securities Limited                          |  | 100.0
|Smurfit Services Limited                            |  | 100.0
|Smurfit Venture Capital Management Services Limited |  | 100.0
|Smurfit Venture Investments Limited                 |  | 100.0
|Smurfit Web Research Limited                        |  | 100.0
|T.P. Properties Limited                             |  | 100.0
|The K Club Limited                                  |  | 100.0
|The Kildare Hotel & Country Club Limited            |  | 100.0
|The Straffan Courtyard Management Company Limited   |  | 100.0
|TMG Limited                                         |  | 100.0
|Trans-Pack Cases Limited                            |  | 100.0
|Waterford Castle Golf & Country Club Limited        |  | 100.0
|Woodfab Cork Limited                                |  | 100.0
|Woodfab Limited                                     |  | 100.0
|Woodfab Packaging Limited                           |  | 60.0 
|Italy                                               |  |      
|BIB Italia                                          |  | 100.0
|Fustelpack S.p.A.                                   |  | 69.0 
|Nettingsdorfer Italia S.p.A.                        |  | 100.0
|Smurfit Carta S.r.l.                                |  | 100.0
|Smurfit Holdings & Services Italia S.r.l.           |  | 100.0
|Smurfit Munksjo Paper Italia S.p.A.                 |  | 100.0
|Smurfit SKA, s.r.l.                                 |  | 99.2 
|Smurfit-SISA S.p.A.                                 |  | 89.5 
|Vitop Moulding S.r.L.                               |  | 100.0
|Jersey                                              |  |      
|Richview Properties Limited                         |  | 100.0
|Sminho Limited                                      |  | 100.0
|Luxembourg                                          |  |      
|Smurfit International Luxembourg Sarl               |  | 100.0
|Smurfit Luxembourg Partner Sarl                     |  | 100.0
|Mexico                                              |  |      
|Grupo Smurfit Mexico, S.A. de C.V.                  |  | 100.0
|Smurfit Carton y Papel de Mexico, S.A. de C.V.      |  | 100.0
|Monaco                                              |  |      
|Smurfit Management Services S.A.M.                  |  | 100.0
|                                                    |  |      

---



|Netherlands                                    |  |      
|---------------------------------------------- |  | -----
|Adavale (Netherlands) B.V.                     |  | 100.0
|JSG Finance B.V.                               |  | 100.0
|Packaging Investments Holdings (PIH) B.V.      |  | 100.0
|Packaging Investments International (PII) B.V. |  | 100.0
|Packaging Investments Netherlands (PIN) B.V.   |  | 100.0
|Smurfit Corrugated B.V.                        |  | 100.0
|Smurfit De Halm Karton B.V.                    |  | 100.0
|Smurfit Golfkarton B.V.                        |  | 100.0
|Smurfit Holdings B.V.                          |  | 100.0
|Smurfit International B.V.                     |  | 100.0
|Smurfit Investments B.V.                       |  | 100.0
|Smurfit Nederland Holding BV                   |  | 100.0
|Smurfit Shared Services BV                     |  | 100.0
|Smurfit Solidpack BV                           |  | 100.0
|Trobox Kartonnages BV                          |  | 100.0
|Trobox Verpakkingen B.V.                       |  | 100.0
|Netherlands Antilles                           |  |      
|Packaging Finance N.V.                         |  | 100.0
|Northern Ireland                               |  |      
|Finlay Packaging plc                           |  | 100.0
|SCC (Northern Ireland) Limited                 |  | 100.0
|Smurfit Corrugated Cases (Lurgan) Limited      |  | 100.0
|Wm. Finlay & Sons Limited                      |  | 100.0
|Wm. Finlay (Properties) Limited                |  | 100.0
|Norway                                         |  |      
|Smurfit Dalwell A/S                            |  | 100.0
|Smurfit Inpak A/S                              |  | 100.0
|Smurfit Norpapp A/S                            |  | 100.0
|Smurfit Sunland-Eker A/S                       |  | 100.0
|Panama                                         |  |      
|Egmont International Corporation PAN           |  | 100.0
|Poland                                         |  |      
|Europa Carton Sp. z.o.o                        |  | 100.0
|Smurfit Munksjo Packaging Sp. z.o.o            |  | 100.0
|Smurfit Paper Sacks (Polska) Sp.z o.o          |  | 99.4 
|Portugal                                       |  |      
|Smurfit Portugal, Industrial del Cartao        |  | 94.9 
|Puerto Rico                                    |  |      
|Fibras Internacionales de Puerto Rico, Inc.    |  | 87.5 
|Scotland                                       |  |      
|Smurfit Corrugated (Scotland) Limited          |  | 100.0
|                                               |  |      

---



|Spain                           |  |      
|------------------------------- |  | -----
|Central Forestal S.A.           |  | 99.8 
|Navarra Ecoenergy S.L.          |  | 100.0
|Smurfit Container Espana SL     |  | 100.0
|Smurfit Ecoenergy SL            |  | 100.0
|Smurfit Espana, S.A.            |  | 100.0
|Smurfit Ibersac, S.A. (IBERSAC) |  | 100.0
|Smurfit Munksjo Paper S.A.      |  | 100.0
|Smurfit Navarra S.A.            |  | 97.7 
|Smurfit Nervión, S.A.           |  | 99.3 
|Sweden                          |  |      
|AB Johnson Medisafe             |  | 100.0
|Billingsfors Pappersbruk AB     |  | 100.0
|Bivouac AB                      |  | 100.0
|Boras Invest AB                 |  | 100.0
|Förvaltnings AB Stråken         |  | 100.0
|HexaTrade AB                    |  | 100.0
|Industri AB Viskan              |  | 100.0
|Jonsac AB                       |  | 99.4 
|Ljungdahls Mailman AB           |  | 100.0
|Munksjo Intressenter AB         |  | 100.0
|Munksjo Kartong AB              |  | 100.0
|Nya Boardtex AB                 |  | 100.0
|Smurfit Borjesson Offset AB     |  | 100.0
|Smurfit Holdings AB             |  | 100.0
|Smurfit Johnson Emballage AB    |  | 100.0
|Smurfit Munksjö AB              |  | 100.0
|Smurfit Munksjo Aspa Bruk AB    |  | 100.0
|Smurfit Munksjo Display AB      |  | 100.0
|Smurfit Munksjö Hygien AB       |  | 100.0
|Smurfit Munksjö Lagamill AB     |  | 99.6 
|Smurfit Munksjo Packaging AB    |  | 100.0
|Smurfit Munksjö Paper AB        |  | 100.0
|Smurfit On Well AB              |  | 100.0
|Smurfit Pegewell AB             |  | 100.0
|StälliWell AB                   |  | 100.0
|Trinidad and Tobago             |  |      
|Smurfit Trinidad Limited        |  | 83.4 
|United States                   |  |      
|JSC Aviation, Inc               |  | 100.0
|Smurfit Munksjo Paper Inc       |  | 100.0
|Smurfit Packaging LLC           |  | 100.0
|SPC/Matawan LLC                 |  | 100.0
|SPC/Pomona LLC                  |  | 100.0
|SPC/Tower LLC                   |  | 100.0
|Uruguay                         |  |      
|Mundo Verde S.A.                |  | 100.0
|Smurfit Uruguay S.A.            |  | 100.0
|                                |  |      

---



|Venezuela                            |  |      
|------------------------------------ |  | -----
|Agropecuaria Tacamajaca, C.A.        |  | 87.9 
|Carton de Venezuela, S.A.            |  | 87.9 
|Corporacion Venezolana de Papel C.A. |  | 68.1 
|Corrugada Latina & Compania          |  | 87.9 
|Corrugadora Latina S.r.L.            |  | 87.9 
|Corrugadora Suramericana, C.A.       |  | 87.9 
|Industrias Almac, C.A.               |  | 100.0
|Inversiones Isica, C.A.              |  | 100.0
|Reforestadora Dos Refordos, C.A.     |  | 87.8 
|Reforestadora Uno Reforuno, C.A.     |  | 87.9 

---