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Exhibit 8.1
 List of subsidiaries and associated companies September 30, 2007
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 I. Subsidiaries
 A) Consolidated
 1. Germany (167 companies)




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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





2. Europe (other than Germany) (362 companies)






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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





3. The Americas (173 companies)






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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




4. Asia-Pacific (152 companies)






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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





5. Other countries (59 companies)






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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





B) Not consolidated


1. Germany (131 companies)


a) Due to the restrictions on the use of assets





b) On the basis of immateriality









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





2. International (396 companies)


a) Due to the restrictions on the use of assets





b) On the basis of immateriality









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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##### 



List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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##### 



List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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##### 



List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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##### 



List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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##### 



List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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##### 



List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





II. Associated companies


A) Consolidated at equity


1. Germany (18 companies)





2. Europe (other than Germany) (15 companies)









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB


3. The Americas (13 companies)





4. Asia-Pacific (18 companies)





5. Other countries (3 companies)





B) Not consolidated at equity due to immateriality


1. Germany (43 companies)









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





2. International (88 companies)









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB









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List of subsidiaries and associated companies September 30, 2007 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB





III. Other interests


1. Germany (2 companies)





2. International (11 companies)