**Exhibit 8**

LIST    AT DECEMBER 31, 2005    OF AFFILIATED COMPANIES IN    CONFORMITY WITH SECTIONS 379 AND 414,    BOOK 2 OF THE NETHERLANDS CIVIL CODE 

BELONGING    TO AKZO NOBEL N.V., ARNHEM 

As filed    with the Arnhem Trade Registry 

  

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Identified as being    a statement to which our report dated February 6, 2006 refers. 

KPMG Accountants N.V.    

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CONTENTS

|   |                                                                        |   | Page   |   |
|--------|-----------------------------------------------------------------------------|--------|--------|--------|
|   |                                                                        |   |        |   |
|   |                                                                        |   |   |   |
|   |                                                                        |   |   |   |
| 1      | Notes        to the list                                                    |        | 3      |   |
|   |                                                                        |   |   |   |
| 2      | List        of consolidated legal entities and corporations                 |        | 4      |   |
|   |                                                                        |   |   |   |
| 3      | List        of nonconsolidated legal entities and corporations presented in |        | 18     |   |
|   | conformity        with Section 379, Book 2, of the Netherlands Civil Code   |   |   |

2

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Notes    to the list of legal entities and corporations presented in conformity with    Sections 379 and 414, Book 2, Netherlands Civil Code. 

| 1      | With        respect to the Dutch legal entities marked *, Akzo Nobel N.V. has declared        in |
|--------|--------------------------------------------------------------------------------------------------|
|   | writing that it        accepts joint and several liability for contractual debts of the relevant |
|   | companies, in conformity        with Section 403, Book 2, of the Netherlands Civil Code.         |
| 2      | With respect to        Irish legal entities marked ** Akzo Nobel N.V. has issued guarantees      |
|   | in relation to        the exemption of the relevant companies under section 5(c) of the          |
|   | Companies (Amendment)        Act 1986 Ireland.                                                   |
| 3      | The ownership percentage        represents the interest Akzo Nobel N.V. or one or more of        |
|   | its majority subsidiaries        singly or jointly have in the issued share capital of the       |
|   | participation.                                                                                   |

3

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LIST    OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Argentina                                                      |             |   |   |
|----------------------------------------------------------------|------------------|--------|--------|
| Akzo Nobel Coatings      S.A. (Argentina)                      | Buenos Aires     | 100.00 |   |
| Akzo Nobel Quimica      SA (Argentina)                         | Buenos Aires     | 100.00 |   |
| International Pine      Products SA                            | Acassuso         | 100.00 |   |
| Intervet Argentina      S.A.                                   | Buenos Aires     | 100.00 |   |
| Organon Argentina      S.A.Q.I.& C.                        | Buenos Aires     | 100.00 |   |
|                                                           |             |   |   |
| Australia                                                      |             |   |   |
| Akzo Nobel Car Refinishes      Australia Pty Ltd               | Sydney           | 100.00 |   |
| Akzo Nobel Chemicals      Pty Ltd                              | Camellia         | 100.00 |   |
| Akzo Nobel Coatings      (Holdings) Pty Limited                | Camellia         | 100.00 |   |
| Akzo Nobel Industries      Ltd                                 | Camellia         | 100.00 |   |
| Akzo Nobel Pty Ltd                                             | Camellia         | 100.00 |   |
| Eka Chemicals (Australia)      Pty Ltd                         | Melbourne        | 100.00 |   |
| Intervet Australia      Pty Ltd                                | Canberra         | 100.00 |   |
| Intervet Rural Co      Pty Ltd                                 | Melbourne        | 100.00 |   |
| Livestock Nutrition      Technologies Pty Ltd                  | Brisbane         | 100.00 |   |
| Onslow Salt Pty Ltd                                            | Perth            | 86.60  |   |
| Organon (Australia)      Pty Ltd                               | Canberra         | 100.00 |   |
| Salt Asia Holdings      Pty Ltd                                | Perth            | 94.22  |   |
|                                                           |             |   |   |
| Austria                                                        |             |   |   |
| Akzo Nobel Coatings      GmbH (Austria)                        | Salzburg         | 100.00 |   |
| Akzo Nobel Decorative      Coatings GmbH                       | Salzburg         | 100.00 |   |
| Eka Chemicals Austria      GmbH                                | Purkersdorf      | 100.00 |   |
| Intervet GesmbH                                                | Vienna           | 100.00 |   |
| Levis GmbH                                                     | Salzburg         | 100.00 |   |
| Organon GesmbH                                                 | Vienna           | 100.00 |   |
|                                                           |             |   |   |
| Bangladesh                                                     |             |   |   |
| Organon (Bangladesh)      Ltd                                  | Dhaka            | 83.09  |   |
|                                                           |             |   |   |
| Belgium                                                        |             |   |   |
| Akzo Nobel Car Refinishes      NV                              | Vilvoorde        | 100.00 |   |
| Akzo Nobel Chemicals      NV/SA                                | Mons             | 100.00 |   |
| Akzo Nobel Coatings      Nv/Sa                                 | Vilvoorde        | 100.00 |   |
| Akzo Nobel Decorative      Coatings NV/SA                      | Vilvoorde        | 100.00 |   |
| Auto Body Services      CV (ABS)                               | Brussel          | 81.57  |   |
| De Keyn Paint NV/SA                                            | Vilvoorde        | 100.00 |   |
| International Paint      (Belgium) NV                          | Brussel          | 100.00 |   |
| Intervet Belgium      N.V.                                     | Brussel          | 100.00 |   |
| Nobilas Belgium N.V./S.A.                                      | Machelen         | 100.00 |   |
| Organon België      NV                                    | Brussel          | 100.00 |   |
| Techni-Coat International      N.V.                            | Kalmthout        | 100.00 |   |
|                                                           |             |   |   |
| Brazil                                                         |             |   |   |
| Akzo Nobel Ltda                                                | Sao Paulo        | 100.00 |   |
| Akzo Nobel Participaçöes      Ltda                 | Sao Paulo        | 100.00 |   |
| Diosynth Produtos      Farmo-quimicos Ltda.                    | Sao Paulo        | 100.00 |   |
| Eka Bahia S.A.                                                 | Eunápolis | 99.99  |   |
| Eka Chemicals Do      Brazil S.A.                              | Jundiai          | 100.00 |   |
| Eka Quimica Ltda                                               | Rio de Janeiro   | 51.00  |   |
| Organon do Brasil      Indústria e Comércio Ltda | Sao Paulo        | 100.00 |   |
|                                                           |             |   |   |
| Bulgaria                                                       |             |   |   |
| Intervet Bulgaria      EOOD                                    | Sofia            | 100.00 |   |

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Canada                                                     |             |   |   |
|------------------------------------------------------------|------------------|--------|--------|
| Akzo Nobel Chemicals      Ltd (Canada)                     | Toronto          | 100.00 |   |
| Akzo Nobel Coatings      Ltd (Canada)                      | Ontario          | 100.00 |   |
| Eka Chemicals Canada      Inc                              | Magog            | 100.00 |   |
| Intervet Canada Ltd.                                       | Ontario          | 100.00 |   |
| Organon Canada Ltd.                                        | Ontario          | 100.00 |   |
|                                                       |             |   |   |
| Chile                                                      |             |   |   |
| Alama S.A.                                                 | Santiago         | 100.00 |   |
| Alby Kemi Chile Ltda                                       | Talca            | 100.00 |   |
| Eka Chemicals Chile      S.A.                              | Santiago         | 99.99  |   |
| International Paint      (Akzo Nobel Chile) Ltda           | Santiago         | 100.00 |   |
| Intervet Veterinaria      Chile Ltda                       | Santiago         | 100.00 |   |
| Inversiones Electroquímica      Limitada            | Santiago         | 99.99  |   |
| Organon Chile Limitada                                     | Santiago         | 100.00 |   |
|                                                       |             |   |   |
| China                                                      |             |   |   |
| Akzo Nobel (Shanghai)      Co. Ltd.                        | Shanghai         | 100.00 |   |
| Akzo Nobel Asia Co.      Ltd.                              | Shanghai         | 100.00 |   |
| Akzo Nobel Car Refinishes      (Suzhou) Co. Ltd            | Suzhou           | 100.00 |   |
| Akzo Nobel Car Refinishes      Hong Kong Ltd               | Hong Kong        | 100.00 |   |
| Akzo Nobel Chang      Cheng Coatings (Beijing) Co., Ltd    | Beijing          | 83.33  |   |
| Akzo Nobel Chang      Cheng Coatings (Guangdong) Co., Ltd. | Shenzhen         | 83.33  |   |
| Akzo Nobel Chang      Cheng Coatings (Langfang) Co. Ltd.   | Langfang         | 83.33  |   |
| Akzo Nobel Chang      Cheng Coatings (Ningbo) Co.Ltd.      | Ningbo           | 80.00  |   |
| Akzo Nobel Chang      Cheng Coatings (Suzhou) Co., Ltd.    | Suzhou           | 83.33  |   |
| Akzo Nobel Chang      Cheng Ltd                            | Hong Kong        | 83.33  |   |
| Akzo Nobel Chemicals      MCA (Taixing) Co. Ltd.           | Taixing          | 100.00 |   |
| Akzo Nobel Coatings      (Dongguan) Co. Ltd.               | Dalingshan       | 100.00 |   |
| Akzo Nobel Coatings      (Jiaxing) Co. Ltd.                | Jiaxing          | 100.00 |   |
| Akzo Nobel Coatings      (Shanghai) Co., Ltd.              | Pudong, Shanghai | 100.00 |   |
| Akzo Nobel Coatings      (Tianjin) Co., Ltd.               | Tian Jin         | 100.00 |   |
| Akzo Nobel Cross-Linking      Peroxides (Ningbo) Co. Ltd   | Ningbo           | 95.50  |   |
| Akzo Nobel Decorative      Coatings (China) Ltd            | Guangzhou        | 100.00 |   |
| Akzo Nobel Decorative      Coatings (Hong Kong) Ltd        | Hong Kong        | 99.99  |   |
| Akzo Nobel Decorative      Coatings (Langfang) Co., Ltd.   | Langfang         | 100.00 |   |
| Akzo Nobel Decorative      Coatings (Shanghai) Ltd         | Shanghai         | 98.00  |   |
| Akzo Nobel Industrial      Finishes (Hong Kong) Limited    | Hong Kong        | 99.99  |   |
| Akzo Nobel Polymer      Chemicals (Shanghai) Limited       | Shanghai         | 100.00 |   |
| Akzo Nobel Protective      Coatings (Suzhou) Co., Ltd.     | Suzhou           | 100.00 |   |
| Casco Adhesives (Beijing)      Ltd Co                      | Beijing          | 100.00 |   |
| Eka Chemicals (Suzhou)      Ltd                            | Suzhou           | 100.00 |   |
| Fengkai Eka Chemicals      Co. Ltd                         | Guangdong        | 70.00  |   |
| International Paint      (East Russia) Ltd                 | Hong Kong        | 51.00  |   |
| International Paint      (Hong Kong) Ltd                   | Hong Kong        | 100.00 |   |
| International Paint      of Shanghai Co Ltd                | Shanghai         | 51.00  |   |
| Intervet (Hong Kong)      Ltd                              | Hong Kong        | 100.00 |   |
| Keum Jung Akzo Nobel      Peroxides Ltd.                   | Tianjin          | 70.63  |   |
| Nanjing Organon Pharmaceutical      Company Ltd            | Nanjing          | 83.00  |   |
| Organon (Hong Kong)      Ltd                               | Hong Kong        | 100.00 |   |
| Tianjin Akzo Nobel      Peroxides Co. Ltd                  | Tianjin          | 87.50  |   |
| Yixing Akzo Nobel      Chemicals Company Ltd               | Yixing City      | 67.50  |   |

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Colombia                                     |              |   |   |
|----------------------------------------------|-------------------|--------|--------|
| Eka Chemicals de      Colombia S.A.          | Cali - Dpto Valle | 99.97  |   |
| Interquim S.A.                               | Medellin          | 100.00 |   |
| Intervet Colombia      Ltda                  | Bogota            | 100.00 |   |
| Organon de Colombia      Ltda                | Bogota            | 100.00 |   |
|                                         |              |   |   |
| Cyprus                                       |              |   |   |
| Intervet Middle East      Ltd                | Nicosia           | 99.00  |   |
| Organon Middle East      Ltd. Cyprus         | Nicosia           | 100.00 |   |
|                                         |              |   |   |
| Czech Republic                               |              |   |   |
| Intervet S.R.O. (Czech      Rep)             | Prague            | 100.00 |   |
| LNR Estate S.R.O.                            | Plzen             | 100.00 |   |
| Organon S.R.O.                               | Prague            | 100.00 |   |
| Schönox S.R.O.                          | Plzen             | 100.00 |   |
|                                         |              |   |   |
| Denmark                                      |              |   |   |
| Akzo Nobel A/S (Denmark)                     | Copenhagen        | 100.00 |   |
| Akzo Nobel Car Refinishes      A/S           | Hoje Tastrup      | 100.00 |   |
| Akzo Nobel Deco A/S                          | Copenhagen        | 100.00 |   |
| Akzo Nobel Industrial      Coatings A/S      | Copenhagen        | 100.00 |   |
| Akzo Nobel Salt A/S                          | Mariager          | 100.00 |   |
| Biometer International      A/S              | Odense            | 100.00 |   |
| IMI Pharma AS                                | Ballerup          | 100.00 |   |
| International Farvefabrik      A/S           | Herlev            | 100.00 |   |
| Intervet Denmark      A/S                    | Ballerup          | 100.00 |   |
| Mariager Energi A/S                          | Mariager          | 100.00 |   |
| Maricogen Komplementarselskab      Aps       | Mariager          | 50.00  |   |
| Maricogen P/S                                | Mariager          | 50.00  |   |
| Organon A/S (Denmark)                        | Ballerup          | 100.00 |   |
|                                         |              |   |   |
| Dominican Republic                           |              |   |   |
| Intervet Dominicana      S.A.                | Santo Domingo     | 99.90  |   |
| Organon Dominicana      SA                   | Santo Domingo     | 50.00  |   |
|                                         |              |   |   |
| Ecuador                                      |              |   |   |
| Interquimec S.A.                             | Quito             | 100.00 |   |
| Intervet Ecuador      S.A.                   | Guayaquil         | 100.00 |   |
| Organon Ecuatoriana      C.A.                | Quito             | 100.00 |   |
|                                         |              |   |   |
| Egypt                                        |              |   |   |
| Akzo Nobel Powder      Coatings Egypt S.A.E. | Giza              | 60.00  |   |
| Intervet Egypt for      Animal Health SAE    | Cairo             | 100.00 |   |
| Organon Egypt Ltd                            | Cairo             | 100.00 |   |
|                                         |              |   |   |
| Estonia                                      |              |   |   |
| Casco Liimid LLC                             | Tallinn           | 100.00 |   |
| ES Sadolin AS                                | Tallinn           | 90.00  |   |
|                                         |              |   |   |
| Finland                                      |              |   |   |
| Akzo Nobel Coatings      Oy                  | Vantaa            | 100.00 |   |
| Eka Chemicals Oy                             | Helsinki          | 100.00 |   |
| Intervet Oy                                  | Vantaa            | 100.00 |   |
| Oy International      Paint (Finland) AB     | Vantaa            | 100.00 |   |
| Oy Organon AB                                | Helsinki          | 100.00 |   |

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| France                                                             |                 |   |   |
|--------------------------------------------------------------------|----------------------|--------|--------|
| Akzo Nobel Car Refinishes      SA                                  | Saint Denis          | 99.92  |   |
| Akzo Nobel Chemicals      S.A.S.                                   | Venette              | 100.00 |   |
| Akzo Nobel Coatings      S.A.                                      | Senlis               | 99.91  |   |
| Akzo Nobel Industrial      Finishes S.A.S.                         | Antony               | 100.00 |   |
| Akzo Nobel Nippon      Paint SA                                    | Montivilliers        | 75.00  |   |
| Akzo Nobel Powder      Coatings SNC                                | Evry                 | 100.00 |   |
| Akzo Nobel S.A.                                                    | Antony               | 100.00 |   |
| Cégécol      SNC                                     | Antony               | 100.00 |   |
| Centre de Coordination      des Réseaux S.A.S. (CCR)        | France               | 100.00 |   |
| Color Auto Expert      S.A                                         | Montataire           | 99.67  |   |
| Couleurs Peintures      Revêtements Décoration S.A.S. | Bordeaux             | 99.79  |   |
| Decorative Ouest      S.A.S.                                       | Angers               | 99.91  |   |
| Diosynth France S.A.                                               | Eragny-Sur-Epte      | 99.91  |   |
| Distrireti S.A.                                                    | Riom                 | 99.96  |   |
| Eka Chimie S.A.S.                                                  | Ambes                | 99.98  |   |
| International Paint      France S.A.                               | Sotteville-les-Rouen | 100.00 |   |
| International Peinture      S.A.                                   | Le Havre             | 100.00 |   |
| Intervet International      SA                                     | Beaucouze            | 99.99  |   |
| Intervet Pharma R      & D S.A.                                | Angers               | 99.92  |   |
| Intervet Productions      SA                                       | Igoville             | 99.99  |   |
| Intervet S.A.                                                      | Angers               | 100.00 |   |
| Jouanne SA                                                         | Caen                 | 99.91  |   |
| Nobilas France SAS                                                 | Senlis               | 99.94  |   |
| Organon S.A.                                                       | Puteaux              | 99.99  |   |
| Peintures Couleurs      Décoration S.A.S.                   | Versailles           | 99.91  |   |
| Rhône Sud Est      Décoration S.A.                    | Lyon                 | 99.90  |   |
| Service Industrie      Peinture S.A. (SIP)                         | Le Havre             | 99.91  |   |
| SUD Est Decor S.A.S.                                               | Aubagne              | 99.91  |   |
| Toitot S.A.S.                                                      | Besançon      | 99.91  |   |
|                                                               |                 |   |   |
| Germany                                                            |                 |   |   |
| Akzo Nobel Base Chemicals      GmbH                                | Ibbenburen           | 100.00 |   |
| Akzo Nobel Chemicals      GmbH                                     | Düren           | 100.00 |   |
| Akzo Nobel Chemicals      Holding GmbH                             | Düren           | 100.00 |   |
| Akzo Nobel Coatings      GmbH                                      | Stuttgart            | 100.00 |   |
| Akzo Nobel Deco GmbH                                               | Köln            | 100.00 |   |
| Akzo Nobel Farben      Beteiligungs-GmbH                           | Stuttgart            | 100.00 |   |
| Akzo Nobel Faser      Pensionsverwaltungs-GmbH                     | Wuppertal            | 100.00 |   |
| Akzo Nobel GmbH                                                    | Düren           | 100.00 |   |
| Akzo Nobel High Purity      Metalorganics GmbH                     | Marburg              | 100.00 |   |
| Akzo Nobel Nippon      Paint GmbH                                  | Nürnberg        | 75.00  |   |
| Akzo Nobel Oleochemicals      GmbH                                 | Emmerich             | 100.00 |   |
| Akzo Nobel Salz GmbH                                               | Stade                | 100.00 |   |
| Carbosulf Chemische      Werke GmbH                                | Köln            | 66.67  |   |
| CarInfo Service GmbH                                               | Stuttgart            | 100.00 |   |
| Casco Products GmbH                                                | Wupppertal           | 100.00 |   |
| Degewop Arzneimittel      GmbH                                     | Schwabenheim         | 100.00 |   |
| Hydrochemie GmbH                                                   | Schwabenheim         | 100.00 |   |
| International Farbenwerke      GmbH                                | Börnsen         | 100.00 |   |
| Intervet Deutschland      GmbH                                     | Unterschleissheim    | 100.00 |   |
| Intervet Innovation      GmbH                                      | Schwabenheim         | 100.00 |   |
| Intervet International      GmbH                                   | Unterschleissheim    | 100.00 |   |
| Intervet Pensionsverwaltungs-GmbH                                  | Wuppertal            | 100.00 |   |

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Nobilas GmbH                                                   | Stuttgart        | 100.00 |   |
|----------------------------------------------------------------|------------------|--------|--------|
| Organon Development      GmbH                                  | Waltrop          | 100.00 |   |
| Organon GmbH                                                   | Oberschleissheim | 100.00 |   |
| Schönox GmbH                                              | Rosendahl        | 100.00 |   |
| Thioplast Chemicals      GmbH & Co. KG                     | Greiz            | 100.00 |   |
| Thioplast Chemicals      Verwaltungsgesellschaft mbH           | Greiz            | 100.00 |   |
| Timpe & Mock      GmbH                                     | Bremen           | 100.00 |   |
| Verbundgruppe Farbe      & Heimtex GmbH                    | Stuttgart        | 100.00 |   |
| Vereinigung deutscher      Akzo Nobel Firmen GmbH              | Wuppertal        | 100.00 |   |
| Zweihorn GmbH                                                  | Hilden           | 100.00 |   |
|                                                           |             |   |   |
| Greece                                                         |             |   |   |
| Akzo Nobel Coatings      A.E. (Greece)                         | Krioneri         | 100.00 |   |
| Akzo Nobel Powder      Coatings A.E.                           | Athens           | 100.00 |   |
| International Paint      (Hellas) S.A.                         | Piraeus          | 100.00 |   |
| Intervet Hellas A.E.                                           | Athens           | 100.00 |   |
| Organon Hellas Commercial      société Anonyme   | Athens           | 100.00 |   |
| Vivechrom S.A.                                                 | Mandra           | 76.00  |   |
|                                                           |             |   |   |
| Guatemala                                                      |             |   |   |
| Nobel Systems S.A.                                             | Amatitlan        | 99.95  |   |
|                                                           |             |   |   |
| Guernsey                                                       |             |   |   |
| Oakwood Ltd                                                    | St. Peter Port   | 84.62  |   |
| Windsor Ltd                                                    | St. Peter Port   | 99.96  |   |
|                                                           |             |   |   |
| Hungary                                                        |             |   |   |
| Akzo Nobel Coatings      Rt. (Hungary)                         | Tiszaujvaros     | 100.00 |   |
| Akzo Nobel CR Car      Refinishes Trading Company Ltd          | Budapest         | 100.00 |   |
| Budafesték      Kft                                     | Budapest         | 100.00 |   |
| Intervet Hungaria      Kft                                     | Budapest         | 100.00 |   |
| Organon Hungary Kereskedelmi      Kft/Org. Hungary Trading Ltd | Budapest         | 100.00 |   |
| Pigment Lim. Partnership                                       | Kecskemét | 75.00  |   |
| Profikolor Üzletlánc      Ltd                      | Budapest         | 100.00 |   |
|                                                           |             |   |   |
| India                                                          |             |   |   |
| Akzo Nobel Car Refinishes      India Pvt Ltd                   | Bangalore        | 100.00 |   |
| Akzo Nobel Chemicals      (India) Ltd                          | Calcutta         | 95.85  |   |
| Akzo Nobel Coatings      India Private Ltd                     | Bangalore        | 100.00 |   |
| Akzo Nobel Non-Stick      Coatings Ltd                         | Amhedabad        | 99.90  |   |
| Intervet India Pvt.      Ltd                                   | Hyderabad        | 100.00 |   |
| Organon (India) Ltd                                            | Kolkata          | 98.15  |   |
|                                                           |             |   |   |
| Indonesia                                                      |             |   |   |
| PT Akzo Nobel Car      RefinishesIndonesia                     | Jakarta          | 100.00 |   |
| PT Akzo Nobel Dekorina                                         | Jakarta          | 85.59  |   |
| PT Akzo Nobel Satindo                                          | Jakarta          | 100.00 |   |
| PT Casco Persada      Indonesia                                | Jakarta          | 100.00 |   |
| PT Eka Chemicals      Indonesia                                | Pasuruan         | 100.00 |   |
| PT International      Paint Indonesia                          | Bekasi           | 100.00 |   |
| PT Intervet Indonesia                                          | Jakarta          | 100.00 |   |
| PT Organon Indonesia                                           | Jakarta          | 99.67  |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

|    Ireland                                                |                |   |   |
|--------------------------------------------------------------------------|---------------------|--------|--------|
| ** Akzo Nobel Car      Refinishes (Ireland) Ltd                          | Dublin              | 100.00 |   |
| ** Akzo Nobel Decorative      Coatings Ireland Ltd                       | Dublin              | 100.00 |   |
| ** Intervet (Ireland)      Limited                                       | Dublin              | 100.00 |   |
| ** Nourypharma Ltd                                                       | Dublin              | 100.00 |   |
| ** Organon (Ireland)      Ltd                                            | Dublin              | 100.00 |   |
|                                                                     |                |   |   |
|    Italy                                                  |                |   |   |
|    A.B.S.      Italia S.r.l.                              | Milano              | 100.00 |   |
|    Akzo      Nobel Chemicals SPA                          | Milano              | 100.00 |   |
|    Akzo      Nobel Coatings S.P.A.                        | Cesano Boscone (MI) | 100.00 |   |
|    Akzo      Nobel Nippon Paint Srl                       | Fombio              | 75.00  |   |
|    Autolakken      S.R.L                                  | Monza (Mi)          | 100.00 |   |
|    Farmaceutici      Gellini S.R.L.                       | Milano              | 100.00 |   |
|    International      Paint Italia SPA                    | Genova              | 100.00 |   |
|    Intervet      (Italia) S.R.L.                          | Milano              | 100.00 |   |
|    Intervet      Productions Srl                          | Milano              | 100.00 |   |
|    Nuova      ICC S.R.L.                                  | Milano              | 100.00 |   |
|    Organon      Italia S.p.A.                             | Rome                | 100.00 |   |
|                                                                     |                |   |   |
|    Japan                                                  |                |   |   |
|    Akzo      Nobel Coatings K.K.                          | Osaka               | 100.00 |   |
|    Akzo      Nobel K.K.                                   | Tokyo               | 100.00 |   |
|    Akzo      Nobel Kashima K.K.                           | Tokyo               | 100.00 |   |
|    Eka      Chemicals K.K.                                | Tokyo               | 100.00 |   |
|    International      Paint Japan K.K.                    | Kobe                | 100.00 |   |
|    Intervet      K.K.                                     | Tokyo               | 100.00 |   |
|    Mikasu      Corporation                                | Tokyo               | 100.00 |   |
|    Nippon      Organon K.K.                               | Osaka               | 100.00 |   |
|                                                                     |                |   |   |
|    Kenya                                                  |                |   |   |
|    Intervet      East Africa Limited                      | Nairobi             | 100.00 |   |
|                                                                     |                |   |   |
|    Korea      (South)                                     |                |   |   |
|    Akzo      Nobel Amides Co. Ltd                         | Kyungju             | 100.00 |   |
|    Akzo      Nobel Car Refinishes Korea Co. Ltd.          | Seoul               | 100.00 |   |
|    Akzo      Nobel Ltd (Korea)                            | Seoul               | 100.00 |   |
|    Eka      Chemicals Korea Co. Ltd                       | Gunsan              | 100.00 |   |
|    International      Paint (Korea) Ltd                   | An-yang             | 60.00  |   |
|    International      Paint (Research) Ltd                | Geoje City          | 100.00 |   |
|    Interpon      Powder Coatings (Korea) Co., Limited     | Ansan               | 100.00 |   |
|    Intervet      Korea Ltd.                               | Seoul               | 100.00 |   |
|    LG      Lucoat Powder Coatings Limited                 | Siheung             | 86.80  |   |
|    Organon      Korea Ltd                                 | Seoul               | 100.00 |   |
|                                                                     |                |   |   |
|    Kuwait                                                 |                |   |   |
|    International      Warba Coatings Paint Mfg Co. W.L.L. | Kuwait              | 49.00  |   |
|                                                                     |                |   |   |
|    Latvia                                                 |                |   |   |
|    LA      Sadolin SIA                                    | Riga                | 90.00  |   |
|                                                                     |                |   |   |
|    Lebanon                                                |                |   |   |
|    Organon      Middle East S.A.L. (Lebanon)              | Beyrouth            | 98.00  |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

|   | Lithuania                                                 |                   |   |   |
|--------|-----------------------------------------------------------|------------------------|--------|--------|
|   | LI Sadolin                                                | Vilnius                | 90.00  |   |
|   |                                                      |                   |   |   |
|   | Luxemburg                                                 |                   |   |   |
|   | Compagnie de Reassurance      Akzo Nobel S.A.             | Luxemburg              | 100.00 |   |
|   |                                                      |                   |   |   |
|   | Malaysia                                                  |                   |   |   |
|   | Akzo Nobel (Malaysia)      Sdn Bhd                        | Selangor               | 100.00 |   |
|   | Akzo Nobel Car Refinishes      (Malaysia) Sdn Bhd         | Selangor               | 100.00 |   |
|   | Akzo Nobel Coatings      Sdn Bhd                          | Selangor               | 100.00 |   |
|   | Akzo Nobel Industrial      Coatings Sdn Bhd               | Petaling Jaya          | 100.00 |   |
|   | Akzo Nobel Industries      Sdn Bhd                        | Selangor               | 65.00  |   |
|   | Akzo Nobel Oleochemicals      Sdn.Bhd.                    | Selangor               | 65.00  |   |
|   | Casco Adhesives Sdn      Bhd                              | Selangor               | 100.00 |   |
|   | International Paint      Sdn Bhd                          | Johor Darul Takzim     | 70.00  |   |
|   | Intervet (M) Sdn      Bhd                                 | Selangor               | 100.00 |   |
|   | Organon (Malaysia)      Sdn. Bhd.                         | Kuala Lumpur           | 100.00 |   |
|   | Organon Asia Pacific      Sdn.Bhd.                        | Kuala Lumpur           | 100.00 |   |
|   |                                                      |                   |   |   |
|   | Mexico                                                    |                   |   |   |
|   | Akzo Nobel Chemicals      S.A. de C.V.                    | Mexico DF              | 100.00 |   |
|   | Akzo Nobel Comex      S.A. de C.V.                        | Mexico City            | 55.00  |   |
|   | Akzo Nobel Inda S.A.      de C.V.                         | Monterrrey             | 50.00  |   |
|   | Akzo Nobel Industrial      Coatings Mexico SA de CV       | Mexico City            | 100.00 |   |
|   | Anco Servicios Profesionales      S.A. de C.V.            | Mexico City            | 55.00  |   |
|   | Compania Mexicana      de Pinturas International SA De CV | Mexico City            | 100.00 |   |
|   | Intervet Mexico S.A.      de C.V.                         | Santiago Tianguistenco | 100.00 |   |
|   | Interveterinaria      SA de CV                            | Santiago Tianguistenco | 99.70  |   |
|   | Laboratorios Organon      S.A. de C.V.                    | Mexico                 | 100.00 |   |
|   | Organon Mexicana      S.A. de C.V.                        | Mexico DF              | 100.00 |   |
|   | Pinturas Condor S.A.      de C.V. Mexico                  | Mexico                 | 100.00 |   |
|   |                                                      |                   |   |   |
|   | Morocco                                                   |                   |   |   |
|   | Akzo Nobel Coatings      S.A. (Morocco)                   | Casablanca             | 74.10  |   |
|   | Intervet Maroc                                            | Casablanca             | 99.99  |   |
|   | Organon Maroc S.à.R.L.                             | Casablanca             | 100.00 |   |
|   | Sadvel SA                                                 | Casablanca             | 71.06  |   |
|   |                                                      |                   |   |   |
|   | Neth.        Antilles                                     |                   |   |   |
|   | Akzo Nobel (Netherlands      Antilles) NV                 | Bonaire                | 100.00 |   |
|   | Akzo Nobel International      Finance NV                  | Curacao                | 100.00 |   |
|   |                                                      |                   |   |   |
|   | Netherlands                                               |                   |   |   |
| *      | Akcros Chemicals      B.V.                                | Amersfoort             | 100.00 |   |
| *      | Akzo Nobel (C) Holdings      B.V.                         | Woerden                | 100.00 |   |
| *      | Akzo Nobel Aerospace      Coatings B.V.                   | Sassenheim             | 100.00 |   |
|   | Akzo Nobel Assurantie      N.V.                           | Arnhem                 | 100.00 |   |
| *      | Akzo Nobel Base Chemicals      B.V.                       | Amersfoort             | 100.00 |   |
| *      | Akzo Nobel Car Refinishes      B.V.                       | Sassenheim             | 100.00 |   |
|   | Akzo Nobel Center      Energie B.V.                       | Arnhem                 | 100.00 |   |
| *      | Akzo Nobel Central      Purchasing B.V.                   | Arnhem                 | 100.00 |   |
| *      | Akzo Nobel Central      Research B.V.                     | Arnhem                 | 100.00 |   |
| *      | Akzo Nobel Chemicals      B.V.                            | Amersfoort             | 100.00 |   |
| *      | Akzo Nobel Chemicals      International B.V.              | Amersfoort             | 100.00 |   |
| *      | Akzo Nobel China      B.V.                                | Arnhem                 | 100.00 |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| *      | Akzo Nobel China      Beheer B.V.            | Arnhem           | 100.00 |   |
|--------|----------------------------------------------|------------------|--------|--------|
| *      | Akzo Nobel Coatings B.V.                     | Sassenheim       | 100.00 |   |
| *      | Akzo Nobel Coatings International B.V.       | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Coatings Research B.V.            | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Decorative Coatings B.V.          | Sassenheim       | 100.00 |   |
| *      | Akzo Nobel Decorative Coatings Turkey B.V.   | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Duitsland B.V.                    | Arnhem           | 100.00 |   |
|   | Akzo Nobel Energie Hengelo B.V.              | Hengelo          | 100.00 |   |
| *      | Akzo Nobel Energy B.V.                       | Amersfoort       | 100.00 |   |
| *      | Akzo Nobel Engineering B.V.                  | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Functional Chemicals B.V.         | Amersfoort       | 100.00 |   |
| *      | Akzo Nobel Holding Duitsland B.V.            | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Industrial Coatings B.V.          | Sassenheim       | 100.00 |   |
| *      | Akzo Nobel Industrial Products Colombia B.V. | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Ink & Adhesive Resins B.V.    | Maastricht       | 100.00 |   |
| *      | Akzo Nobel Insurances B.V.                   | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Management B.V.                   | Arnhem           | 100.00 |   |
| *      | Akzo Nobel MPP Systems B.V.                  | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Nederland B.V.                    | Arnhem           | 100.00 |   |
|   | Akzo Nobel Nippon Paint Holding B.V.         | Arnhem           | 75.00  |   |
| *      | Akzo Nobel Pharma B.V.                       | Oss              | 100.00 |   |
| *      | Akzo Nobel Pharma International B.V.         | Oss              | 100.00 |   |
| *      | Akzo Nobel Pharma Ventures B.V.              | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Polymer Chemicals B.V.            | Amersfoort       | 100.00 |   |
| *      | Akzo Nobel Powder Coatings Holding B.V.      | Arnhem           | 100.00 |   |
|   | Akzo Nobel Representative Offices B.V.       | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Research B.V.                     | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Risk Management B.V.              | Arnhem           | 100.00 |   |
| *      | Akzo Nobel Salt B.V.                         | Amersfoort       | 100.00 |   |
| *      | Akzo Nobel Sino Coatings B.V.                | Sassenheim       | 100.00 |   |
| *      | B.V. voorheen H. Addens Jr                   | Winschoten       | 100.00 |   |
| *      | Bijholt Groep B.V.                           | Groningen        | 100.00 |   |
| *      | Breunis B.V.                                 | Arnhem           | 100.00 |   |
| *      | Brouwer & van Veen B.V.                  | Amersfoort       | 100.00 |   |
| *      | Carelaa B.V.                                 | Arnhem           | 100.00 |   |
| *      | Casco B.V.                                   | 's-Hertogenbosch | 100.00 |   |
| *      | Corval B.V.                                  | Sittard          | 100.00 |   |
| *      | Cosmas B.V.                                  | Oss              | 100.00 |   |
| *      | Degewop B.V.                                 | Arnhem           | 100.00 |   |
| *      | Diosynth B.V.                                | Oss              | 100.00 |   |
| *      | Diosynth Holding B.V.                        | Arnhem           | 100.00 |   |
| *      | Diosynth International B.V.                  | Oss              | 100.00 |   |
| *      | EKA Chemicals Chile B.V.                     | Arnhem           | 100.00 |   |
| *      | Farmaas B.V.                                 | Oss              | 100.00 |   |
| *      | G. Kox en Zoon B.V.                          | Wormerveer       | 100.00 |   |
| *      | Handelmaatschappij Buya B.V.                 | Arnhem           | 100.00 |   |
| *      | Hollander's Verfhandel B.V.                  | Zwolle           | 100.00 |   |
| *      | Horus B.V.                                   | Oss              | 100.00 |   |
| *      | International Paint (Nederland) B.V.         | Rhoon            | 100.00 |   |
| *      | Intervet China B.V.                          | Arnhem           | 100.00 |   |
| *      | Intervet Holding B.V.                        | Arnhem           | 100.00 |   |
| *      | Intervet International B.V.                  | Boxmeer          | 100.00 |   |
| *      | Intervet Nederland B.V.                      | Boxmeer          | 100.00 |   |
| *      | J.L.H. Smits & Co Verffabrieken B.V.     | Wapenveld        | 100.00 |   |
| *      | Jacq. Eyck Verf B.V.                         | Heerlen          | 100.00 |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| *      | Kloek Zout B.V.                                          | Dordrecht       | 100.00 |   |
|--------|----------------------------------------------------------|-----------------|--------|--------|
| *      | Laboratoria Nobilis      B.V.                            | Boxmeer         | 100.00 |   |
| *      | Levis B.V.                                               | Waalwijk        | 100.00 |   |
| *      | Makraba B.V.                                             | Arnhem          | 100.00 |   |
|   | Mcn Holding B.V.                                         | Delfzijl        | 100.00 |   |
| *      | Mycofarm Nederland      B.V.                             | De Bilt         | 100.00 |   |
| *      | N.V. Organon                                             | Oss             | 100.00 |   |
| *      | Nobel Industries      Holding B.V.                       | Arnhem          | 100.00 |   |
| *      | Nobel Industries      Nederland B.V.                     | Weesp           | 100.00 |   |
| *      | Nobilas International      B.V.                          | Arnhem          | 100.00 |   |
| *      | Nobilon International      B.V.                          | Boxmeer         | 100.00 |   |
| *      | Nourypharma Nederland      B.V.                          | Oss             | 100.00 |   |
| *      | Novegro B.V.                                             | Zaanstad        | 100.00 |   |
| *      | Orgachemia B.V.                                          | Boxtel          | 100.00 |   |
| *      | Organon Agencies      B.V.                               | Oss             | 100.00 |   |
| *      | Organon China B.V.                                       | Arnhem          | 100.00 |   |
| *      | Organon Europe B.V.                                      | Oss             | 100.00 |   |
| *      | Organon Holding B.V.                                     | Oss             | 100.00 |   |
| *      | Organon International      B.V.                          | Oss             | 100.00 |   |
| *      | Organon Nederland      B.V.                              | Oss             | 100.00 |   |
| *      | Organon Participations      B.V.                         | Oss             | 100.00 |   |
| *      | Organon Teknika Holding      B.V.                        | Arnhem          | 100.00 |   |
| *      | Paint'r B.V.                                             | Sittard         | 100.00 |   |
| *      | Panter B.V.                                              | Hoofddorp       | 100.00 |   |
| *      | Remmert Holland B.V.                                     | Hoofddorp       | 100.00 |   |
| *      | Sikkens Verkoop B.V.                                     | Sassenheim      | 100.00 |   |
|   | Solar Dew B.V.                                           | Breda           | 40.00  |   |
| *      | Syncoflex B.V.                                           | Arnhem          | 100.00 |   |
| *      | Theriak B.V.                                             | Oss             | 100.00 |   |
| *      | Van Blommestein Powalky      B.V.                        | Arnhem          | 100.00 |   |
| *      | Verenigde Chemische      Fabrieken B.V.                  | Oss             | 100.00 |   |
| *      | Vetrex B.V.                                              | Oss             | 100.00 |   |
| *      | Vlintex B.V.                                             | Arnhem          | 100.00 |   |
| *      | Zoöpharm B.V.                                       | De Bilt         | 100.00 |   |
|   |                                                     |            |   |   |
|   | New        Zealand                                       |            |   |   |
|   | AgVax Developments      Limited                          | Upper Hutt      | 100.00 |   |
|   | Akzo Nobel Coatings      Ltd                             | Avondale        | 100.00 |   |
|   | Akzo Nobel Ink &      Adhesive Resins (N.Z.) Limited | Mount Maunganui | 100.00 |   |
|   | Intervet Limited      (New Zealand)                      | Auckland        | 100.00 |   |
|   |                                                     |            |   |   |
|   | Norway                                                   |            |   |   |
|   | Akzo Nobel Dekorativ      AS                             | Kolbotn         | 100.00 |   |
|   | Akzo Nobel Industrial      Coatings AS (Norway)          | Kolbotn         | 100.00 |   |
|   | Eka Chemicals Norge      A/S                             | Mo I Rana       | 100.00 |   |
|   | Eka Chemicals Rana      A/S                              | Mo I Rana       | 100.00 |   |
|   | Eka Chemicals Rjukan      A/S                            | Rjukan          | 100.00 |   |
|   | International Maling      A/S                            | Oslo            | 100.00 |   |
|   | Intervet Norbio A.S.                                     | Bergen          | 100.00 |   |
|   | Intervet Norge AS                                        | Oslo            | 100.00 |   |
|   | Organon A/S (Norway)                                     | Asker           | 100.00 |   |
|   |                                                     |            |   |   |
|   | Pakistan                                                 |            |   |   |
|   | Organon Pakistan      (Private) Ltd                      | Karachi         | 99.90  |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Panama                                                            |             |   |   |
|-------------------------------------------------------------------|------------------|--------|--------|
| International Paint      (Panama) Inc.                            | Mercantil        | 100.00 |   |
|                                                              |             |   |   |
| Papua New Guinea                                                  |             |   |   |
| Akzo Nobel Limited                                                | Geheru           | 100.00 |   |
|                                                              |             |   |   |
| Paraguay                                                          |             |   |   |
| Intervet Paraguay      SA                                         | Asuncion         | 100.00 |   |
|                                                              |             |   |   |
| Peru                                                              |             |   |   |
| Intervet SA                                                       | Lima             | 100.00 |   |
| Nobel Systems Peru      S.A.                                      | Lima             | 99.00  |   |
|                                                              |             |   |   |
| Philippines                                                       |             |   |   |
| Intervet Philippines      Inc                                     | Mandaluyong      | 100.00 |   |
| Organon (Philippines)      Inc.                                   | Manila           | 99.99  |   |
|                                                              |             |   |   |
| Poland                                                            |             |   |   |
| Akzo Nobel Car Refinishes      (Polska) Sp. Z o.o.                | Wloclawek        | 100.00 |   |
| Akzo Nobel Chemicals      Representation & Services Sp.Z o.o. | Warsaw           | 100.00 |   |
| Akzo Nobel Decorative      Coatings Sp. Z o.o.                    | Wloclawek        | 100.00 |   |
| Akzo Nobel Industrial      Coatings Sp. Z o.o.                    | Kostrzyn Wlpk.   | 100.00 |   |
| International Paint      Sp. Z o.o.                               | Gdynia           | 100.00 |   |
| Intervet Sp. z o.o.                                               | Warsaw           | 100.00 |   |
| Nobiles, Kujawska      Fabryka Farb i Lakierow Sp. z o.o.         | Wloclawek        | 100.00 |   |
| Organon Polska Sp.      z o.o.                                    | Warsaw           | 100.00 |   |
|                                                              |             |   |   |
| Portugal                                                          |             |   |   |
| Aacifar - Produtos      Quimicos e Farmaceuticos, Lda             | Lisbon           | 100.00 |   |
| Akzo Nobel Resinas      Lda                                       | Montemor-O-Velho | 100.00 |   |
| Akzo Nobel Tintas      para Automoveis Lda                        | Carregado        | 100.00 |   |
| Eka Chemicals Portugal,      Lda.                                 | Parede           | 100.00 |   |
| International Paint      Ibéria, Ltda                      | Setúbal   | 68.34  |   |
| Intervet Portugal      - Saúde Animal, Lda                 | Cascais          | 100.00 |   |
| Nourifarma - Produtos      Quimicos e Farmaceuticos Lda           | Lisbon           | 100.00 |   |
| Organon Portuguesa      Produtos Quimicos E Farmaceuticos Ltda    | Lisbon           | 100.00 |   |
|                                                              |             |   |   |
| Rumania                                                           |             |   |   |
| Akzo Nobel Coatings      SrL                                      | Covasna          | 70.00  |   |
| Intervet Nutrition      SrL (in liquidation)                      | Bucharest        | 99.90  |   |
| Intervet Romania      SRL                                         | Bucharest        | 100.00 |   |
|                                                              |             |   |   |
| Russian Federation                                                |             |   |   |
| A.O. Ankorit                                                      | Moscow           | 51.00  |   |
| Akzo Nobel Car Refinishes      OOO                                | Moscow           | 100.00 |   |
| Akzo Nobel Lakokraska      OOO                                    | Orehovo-Zuevo    | 100.00 |   |
| Akzo Nobel Trading      and Distribution Company Ltd              | Moscow           | 100.00 |   |
| Intervet OOO                                                      | Moscow           | 100.00 |   |
| Marshall Paint Rus                                                | Moscow           | 100.00 |   |
| RU Sadolin                                                        | Moscow           | 100.00 |   |
| ZAO Akzo Nobel Dekor      (Russia)                                | Moscow           | 100.00 |   |
| Zao Organon A/O                                                   | Moscow           | 100.00 |   |
| Zao Sadolin-Nizhny      Novgorod                                  | Nizhny Novgorod  | 100.00 |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Saudi Arabia                                       |                              |   |   |
|----------------------------------------------------|-----------------------------------|--------|--------|
| International Paint      Saudi Arabia Ltd          | Dammam                            | 49.00  |   |
|                                               |                              |   |   |
| Singapore                                          |                              |   |   |
| Akzo Nobel Car Refinishes      (Singapore) Pte Ltd | Singapore                         | 100.00 |   |
| Akzo Nobel Chemicals      Pte Ltd                  | Singapore                         | 100.00 |   |
| Akzo Nobel Cross-Linking      Peroxides Pte. Ltd.  | Singapore                         | 100.00 |   |
| Akzo Nobel Functional      Chemicals Pte. Ltd.     | Singapore                         | 100.00 |   |
| Akzo Nobel South      East Asia Pte Ltd.           | Singapore                         | 100.00 |   |
| Akzo Nobel Surface      Chemistry Pte. Ltd.        | Singapore                         | 100.00 |   |
| Casco Adhesives (Asia)      Pte Ltd                | Singapore                         | 100.00 |   |
| International Paint      Singapore Pte Ltd         | Singapore                         | 100.00 |   |
| Intervet (Taiwan)      Pte Ltd                     | Singapore                         | 100.00 |   |
| Intervet Norbio Singapore      Pte Ltd             | Singapore                         | 100.00 |   |
|                                               |                              |   |   |
| Slovak Republic                                    |                              |   |   |
| Organon Slovakia      S.R.O.                       | Bratislava                        | 100.00 |   |
|                                               |                              |   |   |
| Slovenia                                           |                              |   |   |
| Casco Adhezivi d.o.o.                              | Domzale                           | 100.00 |   |
|                                               |                              |   |   |
| South Africa                                       |                              |   |   |
| Akzo Nobel Car Refinishes      (Pty) Limited       | Isando                            | 100.00 |   |
| Eka Chemicals (Pty)      Ltd                       | Durban                            | 100.00 |   |
| International Paint      (Pty) Ltd                 | Groterg                           | 50.49  |   |
| Intervet (Pty) Ltd                                 | Johannesburg                      | 100.00 |   |
| Intervet South Africa      (Pty) Limited           | Johannesburg                      | 100.00 |   |
| PJA (South Africa)      (Pty) Limited              | Alberton                          | 99.00  |   |
|                                               |                              |   |   |
| Spain                                              |                              |   |   |
| Akzo Nobel Car Refinishes      SL                  | Barcelona                         | 100.00 |   |
| Akzo Nobel Chemicals      SA (Spain)               | Barcelona                         | 100.00 |   |
| Akzo Nobel Coatings      S.A.                      | Barcelona                         | 100.00 |   |
| Akzo Nobel Distribución,      S.L.          | Barcelona                         | 100.00 |   |
| Akzo Nobel Industrial      Paints, S.L.            | Barcelona                         | 100.00 |   |
| Akzo Nobel Nippon      Paint España, S.A.   | Barcelona                         | 75.00  |   |
| Eka Chemicals Iberica      SA                      | Barcelona                         | 100.00 |   |
| Herpu Carrocerias      S.A. (Spain)                | Barcelona                         | 100.00 |   |
| Laboratorios Intervet      S.A.                    | Salamanca                         | 100.00 |   |
| Nobilas Iberica,      S.L.                         | Barcelona                         | 100.00 |   |
| Organon Espanola      S.A.                         | Cornellà de      Llobregat | 100.00 |   |
|                                               |                              |   |   |
| Sweden                                             |                              |   |   |
| Akzo Nobel AB                                      | Nacka                             | 100.00 |   |
| Akzo Nobel Base Chemicals      AB                  | Skoghall                          | 100.00 |   |
| Akzo Nobel Car Refinishes      AB                  | Tyresoe                           | 100.00 |   |
| Akzo Nobel Chemicals      Holding AB               | Nacka                             | 100.00 |   |
| Akzo Nobel Coatings      Holding AB                | Stockholm                         | 100.00 |   |
| Akzo Nobel Deco International      AB              | Nacka                             | 100.00 |   |
| Akzo Nobel Decorative      Coatings AB             | Malmö                        | 100.00 |   |
| Akzo Nobel Functional      Chemicals AB            | V Götalands      län    | 100.00 |   |
| Akzo Nobel Industrial      Coatings AB             | Malmö                        | 100.00 |   |
| Akzo Nobel International      AB                   | Stockholm                         | 100.00 |   |
| Akzo Nobel Nippon      Paint AB                    | Angered                           | 75.00  |   |
| Akzo Nobel Rexolin      AB                         | Kumla                             | 100.00 |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Akzo Nobel Salt AB                                                | Göteborg  | 100.00 |   |
|-------------------------------------------------------------------|----------------|--------|--------|
| Akzo Nobel Surface      Chemistry AB                              | Stenungsund    | 100.00 |   |
| Aqvarinse AB                                                      | Bohus          | 100.00 |   |
| Casco Adhesives AB                                                | Stockholm      | 100.00 |   |
| Cellchem AB                                                       | Stockholm      | 100.00 |   |
| Chemtronics AB                                                    | Bohus          | 100.00 |   |
| Eka Chemicals AB                                                  | Bohus          | 100.00 |   |
| Eka Chemicals China      AB                                       | Bohus          | 100.00 |   |
| Fastighets AB Stockvik                                            | Sundsvall      | 100.00 |   |
| Fribo Fastighets      AB                                          | Vetlanda       | 100.00 |   |
| IMI-Pharma AB                                                     | Göteborg  | 100.00 |   |
| International Färg      AB                                   | Göteborg  | 100.00 |   |
| Intervet AB                                                       | Stockholm      | 100.00 |   |
| Kartongen Kemi och      Förvaltning AB                       | Stockholm      | 100.00 |   |
| KB Hålstenen      2                                         | Stockholm      | 100.00 |   |
| Kema Nord AB                                                      | Stockholm      | 100.00 |   |
| KemaNord Kraft AB                                                 | Stockholm      | 100.00 |   |
| Nordsjö Butiker      AB                                      | Malmö     | 100.00 |   |
| Organon AB                                                        | Göteborg  | 100.00 |   |
| Permascand AB                                                     | Ljungaverk     | 100.00 |   |
| Sadolin Lack AB                                                   | Malmö     | 100.00 |   |
| Titan Service Center      i Ljungaverk AB                         | Ljungaverk     | 100.00 |   |
| VEUS AB                                                           | Nacka          | 100.00 |   |
|                                                              |           |   |   |
| Switzerland                                                       |           |   |   |
| Akzo Nobel Coatings      AG                                       | Luzern         | 97.00  |   |
| Colorfina S.A.                                                    | Basel          | 100.00 |   |
| Crina S.A.                                                        | Gland          | 97.00  |   |
| Multilan AG                                                       | Pfäffikon | 99.89  |   |
| Organon AG                                                        | Pfäffikon | 99.00  |   |
| Sinova AG                                                         | Pfäffikon | 72.00  |   |
| Veterinaria AG                                                    | Zürich    | 100.00 |   |
|                                                              |           |   |   |
| Taiwan                                                            |           |   |   |
| Akzo Nobel Chang      Cheng (Taiwan) Ltd                          | Taipei         | 83.33  |   |
| Eka Chemicals (Taiwan)      Co., Ltd                              | Taichung       | 100.00 |   |
| International Paint      (Taiwan) Ltd                             | Kaoshiung      | 100.00 |   |
| Organon Taiwan Ltd.                                               | Taipei         | 100.00 |   |
|                                                              |           |   |   |
| Thailand                                                          |           |   |   |
| Akzo Nobel Coatings      Ltd                                      | Nakornpathom   | 95.06  |   |
| Akzo Nobel Coatings      Trading Ltd                              | Nakornpathom   | 46.96  |   |
| Casco Adhesives Co      Ltd                                       | Patumthani     | 99.98  |   |
| Eka Chemicals (Thailand)      Ltd                                 | Bangkok        | 73.98  |   |
| Intervet (Thailand)      Ltd                                      | Bangkok        | 100.00 |   |
| Organon (Thailand)      Ltd                                       | Bangkok        | 99.98  |   |
|                                                              |           |   |   |
| Tunisia                                                           |           |   |   |
| Soc. Tunisienne de      Peintures Astral S.A.                     | Megrine Tunis  | 60.00  |   |
|                                                              |           |   |   |
| Turkey                                                            |           |   |   |
| Akzo Nobel Boya Sanayi      ve Ticaret A.S.                       | Izmir          | 75.00  |   |
| Akzo Nobel Kemipol      A.S.                                      | Izmir          | 51.00  |   |
| International Paint      Pazarlama Limited Sirketi                | Istanbul       | 100.00 |   |
| Intervet Veteriner      Ilaclai Pazarlama ve Ticaret Ltd. Sirketi | Istanbul       | 100.00 |   |

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Kapboy Kaplama Insaat      Sanayii ve Ticaret A.S.          | Gebze      | 83.77  |   |
|-------------------------------------------------------------|------------|--------|--------|
| Kempa Boya Ve Sinai      Maddeler Pazarlama Ve Ticaret A.S. | Izmir      | 50.59  |   |
| Marshall Boya Ve      Vernik Sanayii A.S                    | Gebze      | 83.78  |   |
| Organon Ilaclari      A.S.                                  | Istanbul   | 100.00 |   |
| Tekyar Teknik Yardim      A.S.                              | Dilovasi   | 100.00 |   |
|                                                        |       |   |   |
| U.S.A.                                                      |       |   |   |
| Akzo Nobel Cellulosic      Specialties Inc.                 | Delaware   | 100.00 |   |
| Akzo Nobel Chemicals      Inc                               | Wilmington | 100.00 |   |
| Akzo Nobel Coatings      Inc.                               | Delaware   | 100.00 |   |
| Akzo Nobel Finance      United States Holdings LLC          | Wilmington | 100.00 |   |
| Akzo Nobel Finance      United States Inc                   | Wilmington | 100.00 |   |
| Akzo Nobel Functional      Chemicals L.L.C.                 | Wilmington | 100.00 |   |
| Akzo Nobel Inc.                                             | Delaware   | 100.00 |   |
| Akzo Nobel Polymer      Chemicals L.L.C.                    | Wilmington | 100.00 |   |
| Akzo Nobel Salt America      Inc                            | Delaware   | 100.00 |   |
| Akzo Nobel Services      Inc.                               | Delaware   | 100.00 |   |
| Akzo Nobel Surface      Chemistry L.L.C.                    | Wilmington | 100.00 |   |
| Diosynth Inc.                                               | Delaware   | 100.00 |   |
| Diosynth RTP Inc.                                           | Cary       | 100.00 |   |
| Eka Chemicals Inc.                                          | Marietta   | 100.00 |   |
| Expancel Inc.                                               | Delaware   | 100.00 |   |
| Filtrol Corporation                                         | Delaware   | 100.00 |   |
| International Paint      LLC                                | Wilmington | 100.00 |   |
| Intervet Inc.                                               | Delaware   | 100.00 |   |
| Intervet International      Inc.                            | Wilmington | 100.00 |   |
| Organon International      Inc.                             | Delaware   | 100.00 |   |
| Organon Pharmaceuticals      USA Inc.                       | Delaware   | 100.00 |   |
| Organon Teknika Corporation      LLC                        | Delaware   | 100.00 |   |
| Organon USA Inc.                                            | New Jersey | 100.00 |   |
| Vetstream Inc.                                              | Delaware   | 100.00 |   |
|                                                        |       |   |   |
| Ukraine                                                     |       |   |   |
| Akzo Nobel Decorative      Coatings (Ukraine) TzOV          | Kiev       | 100.00 |   |
|                                                        |       |   |   |
| United Arab Emirates                                        |       |   |   |
| Akzo Nobel Car Refinishes      Middle East FZE              | Dubai      | 100.00 |   |
| International Paint      (Gulf) LLC                         | Dubai      | 49.00  |   |
|                                                        |       |   |   |
| United Kingdom                                              |       |   |   |
| Akcros Chemicals      Ltd                                   | London     | 100.00 |   |
| Akzo Nobel Aerospace      Coatings Ltd                      | Leicester  | 100.00 |   |
| Akzo Nobel Chemicals      Holdings Limite                   | London     | 100.00 |   |
| Akzo Nobel Chemicals      Limited                           | London     | 100.00 |   |
| Akzo Nobel Coatings      (BLD) Limited                      | London     | 100.00 |   |
| Akzo Nobel Coatings      Ltd                                | Abingdon   | 100.00 |   |
| Akzo Nobel Decorative      Coatings Ltd (UK)                | Darwen     | 100.00 |   |
| Akzo Nobel Holdings      Limited                            | London     | 100.00 |   |
| Akzo Nobel Industrial      Coatings Lt                      | Darwen     | 100.00 |   |
| Akzo Nobel Investments      Finance Limited                 | London     | 100.00 |   |
| Akzo Nobel Investments      Ltd                             | London     | 100.00 |   |
| Akzo Nobel Limited                                          | London     | 100.00 |   |
| Akzo Nobel Nippon      Paint Ltd                            | London     | 75.00  |   |
| Akzo Nobel Powder      Coatings Ltd. (UK)                   | Darwen     | 100.00 |   |
| Akzo Nobel Services      Limited                            | London     | 100.00 |   |

----

LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS

| Akzo Nobel UK Ltd                            | London            | 100.00 |   |
|----------------------------------------------|-------------------|--------|--------|
| Diosynth Ltd                                 | Cambridge         | 100    |   |
| Eighteen Hanover      Square Limited         | London            | 100.00 |   |
| Eka Chemicals (AC)      Ltd                  | Congresbury       | 100.00 |   |
| Eka Chemicals Ltd                            | Congresbury       | 100.00 |   |
| International Paint      Limited             | London            | 100.00 |   |
| International Paints      (Holdings) Limited | London            | 100.00 |   |
| Intervet UK Ltd                              | Milton Keynes     | 100.00 |   |
| Intervet UK Production      Ltd              | Milton Keynes     | 100.00 |   |
| Ned-Int Holdings      Ltd                    | London            | 100.00 |   |
| Nobilas UK Limited                           | London            | 100.00 |   |
| Nourypharma Ltd                              | Cambridge         | 100.00 |   |
| O.H. Director Limited                        | London            | 100.00 |   |
| Organon Laboratories      Ltd                | Cambridge         | 100.00 |   |
| Poultry Biologicals      Ltd                 | Milton Keynes     | 100.00 |   |
|                                         |              |   |   |
| Uruguay                                      |              |   |   |
| Intervet Uruguay      SA                     | Montevidéo | 100.00 |   |
| Organon Latin America      S.A.              | Montevidéo | 100.00 |   |
|                                         |              |   |   |
| Venezuela                                    |              |   |   |
| Eka Chemicals de      Venezuela C.A.         | Caracas           | 100.00 |   |
| Intervet Venezolana      SA                  | Maracay           | 100.00 |   |
| Organon Venezolana      S.A.                 | Caracas           | 100.00 |   |
|                                         |              |   |   |
| Vietnam                                      |              |   |   |
| Akzo Nobel Chang      Cheng (Vietnam) Ltd    | Dong Nai          | 50.00  |   |
| Akzo Nobel Coatings      Vietnam Limited     | Ho Chi Minh City  | 100.00 |   |
| Intervet Vietnam      Ltd.                   | Ho Chi Minh City  | 100.00 |   |

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Back to Contents

LIST  OF NONCONSOLIDATED LEGAL ENTITIES AND CORPORATIONS PRESENTEDIN CONFORMITY WITH SECTION  379, BOOK 2 OF THE NETHERLANDS CIVIL CODE

| Belgium                                            |               |       |   |
|----------------------------------------------------|--------------------|-------|--------|
| Flexsys Coordination      Centre N.V.              | St. Stevens Woluwe | 50.00 |   |
| Flexsys N.V.                                       | St. Stevens Woluwe | 50.00 |   |
|                                               |               |       |   |
| Brazil                                             |               |       |   |
| Flexsys Industria      E Comercio Ltda             | Sao Paolo          | 50.00 |   |
|                                               |               |       |   |
| Chile                                              |               |       |   |
| Eka Chile SA                                       | Santiago           | 50.00 |   |
|                                               |               |       |   |
| China                                              |               |       |   |
| Hangzhou Sino-French      Chemical Company Limited | Hangzhou           | 25.00 |   |
|                                               |               |       |   |
| Denmark                                            |               |       |   |
| Sadolin Farveland      Marketing A.S.              | Copenhagen         | 80.00 |   |
|                                               |               |       |   |
| Egypt                                              |               |       |   |
| South Egypt Drug      Industries Co. (Sedico)      | Giza               | 22.24 |   |
|                                               |               |       |   |
| Finland                                            |               |       |   |
| Eka Polymer Latex      Oy                          | Helsinki           | 50.00 |   |
|                                               |               |       |   |
| France                                             |               |       |   |
| Flexsys Sarl                                       | Sete               | 50.00 |   |
|                                               |               |       |   |
| Germany                                            |               |       |   |
| Flexsys Distribution      GmbH                     | Nienburg/Weser     | 50.00 |   |
| Flexsys Verkauf GmbH                               | Nienburg/Weser     | 49.98 |   |
| Flexsys Verwaltungs      und Beteiligungs GmbH     | Nienburg/Weser     | 50.00 |   |
| Industriepark Nienburg      GmbH                   | Nienburg/Weser     | 50.00 |   |
| Joh. Peters sen.      GmbH & Co. KG.           | Viersen            | 30.00 |   |
|                                               |               |       |   |
| Greece                                             |               |       |   |
| Perla Greek Salt      Commercial Industrial L.L.C. | Piraeus            | 50.00 |   |
|                                               |               |       |   |
| Hungary                                            |               |       |   |
| Budafesték-Karolina      Ltd                | Budapest           | 34.00 |   |
|                                               |               |       |   |
| Italy                                              |               |       |   |
| Flexsys S.P.A.                                     | Milano             | 50.00 |   |
|                                               |               |       |   |
| Japan                                              |               |       |   |
| Denak Co., Ltd.                                    | Tokyo              | 50.00 |   |
| Flexsys K.K.                                       | Tokyo              | 50.00 |   |
| Kayaku Akzo Corporation                            | Tokyo              | 50.00 |   |
| Ketjen Black International      Company Ltd        | Tokyo              | 29.97 |   |
| Lion Akzo Company      Ltd                         | Tokyo              | 45.00 |   |

----

LIST  OF NONCONSOLIDATED LEGAL ENTITIES AND CORPORATIONS PRESENTEDIN CONFORMITY WITH SECTION  379, BOOK 2 OF THE NETHERLANDS CIVIL CODE

| Malaysia                                                  |                 |       |   |
|-----------------------------------------------------------|----------------------|-------|--------|
| Flexsys Asia Pacific      Sdn Bhd                         | Selangor Darul Ehsan | 50.00 |   |
| Flexsys Chemicals      (M) Sdn Bhd                        | Petaling Jaya        | 50.00 |   |
|                                                      |                 |       |   |
| Netherlands                                               |                 |       |   |
| Acordis B.V.                                              | Arnhem               | 19.66 |   |
| BioConnection B.V.                                        | Oss                  | 41.33 |   |
| Colbond Holding B.V.                                      | Arnhem               | 19.66 |   |
| Corsadi B.V.                                              | Arnhem               | 20.45 |   |
| Delamine B.V.                                             | Delfzijl             | 50.00 |   |
| Delesto B.V.                                              | Delfzijl             | 50.00 |   |
| Flexsys Holding B.V.                                      | Deventer             | 50.00 |   |
| Methaholding V.O.F.                                       | Haren                | 50.00 |   |
| Methanor V.O.F.                                           | Amersfoort           | 30.00 |   |
| Salinco V.O.F.                                            | Hengelo              | 50.00 |   |
| Servant International      Trading B.V.                   | Breda                | 77.82 |   |
| Warmte/Kracht Centrale      Akzo Nobel Center V.O.F.      | Arnhem               | 50.00 |   |
|                                                      |                 |       |   |
| Sweden                                                    |                 |       |   |
| Etenförsörning      Stenungsund AB              | Stenungsund          | 20.00 |   |
| Gansca Deponi AB                                          | Sundsvall            | 33.33 |   |
| Pemectra Holding      AB                                  | Sundsvall            | 33.01 |   |
| Pemectra Lasertech      AB                                | Trollhätan      | 33.01 |   |
|                                                      |                 |       |   |
| Switzerland                                               |                 |       |   |
| Flexsys AG                                                | Zug                  | 49.96 |   |
|                                                      |                 |       |   |
| Thailand                                                  |                 |       |   |
| Siam Paper Chemicals      Ltd.                            | Bangkok              | 48.99 |   |
|                                                      |                 |       |   |
| Turkey                                                    |                 |       |   |
| Dyo Printing Inks      A.S.                               | Izmir                | 43.50 |   |
|                                                      |                 |       |   |
| U.S.A.                                                    |                 |       |   |
| Collision Repair      Business Management Services L.L.C. | Delaware             | 49.00 |   |
| EvCo Research, L.L.C.                                     | Atlanta              | 20.00 |   |
| Flexsys America Co.                                       | Akron                | 50.00 |   |
| Flexsys America Lp                                        | Akron                | 50.00 |   |
| Fort Amanda Specialties      LLC                          | Wilmington           | 50.00 |   |
|                                                      |                 |       |   |
| United Kingdom                                            |                 |       |   |
| Flexsys Rubber Chemicals      Ltd                         | Gillingham           | 50.00 |   |
| The Particol Partnership                                  | Congresbury          | 50.00 |   |

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