Exhibit 8.1



Exhibit 8.1  Subsidiaries of the Company as at January 1, 2005



|                                   |  |            |  |                                                 |  |                   
|---------------------------------- |  | ---------- |  | ----------------------------------------------- |  | ------------------
|Air Systems Components             |  |            |  | Industrial & Automotive                         |  |                   
|Air System Components LP           |  | (USA)      |  | Formflo Ltd                                     |  |                   
|Hart & Cooley Inc                  |  | (USA)      |  | Gates GmbH                                      |  | (Germany)         
|Ruskin Company                     |  | (USA)      |  | Gates SA                                        |  | (France)          
|Ruskin Air Management Ltd          |  |            |  | Gates Argentina SA                              |  | (Argentina)       
|Ruskin (Thailand) Company Ltd      |  | (Thailand) |  | Gates Australia Pty Ltd                         |  | (Australia)       
|                                   |  |            |  | Gates do Brasil Industria e Comercio Ltda       |  | (Brazil)          
|                                   |  |            |  | Gates Canada Inc                                |  | (Canada)          
|                                   |  |            |  | The Gates Corporation                           |  | (USA)             
|                                   |  |            |  | Gates Europe NV                                 |  | (Belgium)         
|                                   |  |            |  | Gates (India) Private Ltd                       |  | (India)           
|Engineered & Construction Products |  |            |  | Gates Korea Company Ltd                         |  | (Korea)           
|Aquatic Industries Inc             |  | (USA)      |  | (ordinary shares51% owned)                     |  |                   
|Dearborn Mid-West Conveyor Company |  | (USA)      |  | Gates Mectrol Inc                               |  | (USA)             
|Dexter Axle Company Inc            |  | (USA)      |  | Gates Polska S.p.z.o.o.                         |  | (Poland)          
|Lasco Bathware Inc                 |  | (USA)      |  | Gates Rubber Company (NSW) Pty Ltd              |  | (Australia)       
|Lasco Fittings Inc                 |  | (USA)      |  | Gates Rubber Company (Singapore) Pte Ltd        |  | (Singapore)       
|Philips Products Inc               |  | (USA)      |  | Gates Rubber (Shanghai) Co Ltd                  |  | (China)           
|                                   |  |            |  | Gates Rubber de Mexico SA de CV                 |  | (Mexico)          
|                                   |  |            |  | Gates (U.K.) Ltd                                |  | (Scotland)        
|                                   |  |            |  | Gates Unitta Power Transmission (Suzhou) Ltd    |  | (China)           
|                                   |  |            |  | (ordinary shares  51% owned)                   |  |                   
|                                   |  |            |  | Gates Unitta Power Transmission (Shanghai) Ltd  |  | (China)           
|                                   |  |            |  | (ordinary shares  51% owned)                   |  |                   
|                                   |  |            |  | Gates Unitta Asia Company Ltd                   |  | (Japan)           
|                                   |  |            |  | (ordinary shares  51% owned)                   |  |                   
|                                   |  |            |  | Gates Unitta Asia Trading Company Pte Ltd       |  | (Singapore)       
|                                   |  |            |  | (ordinary shares  51% owned)                   |  |                   
|                                   |  |            |  | Gates Unitta (Thailand) Company Ltd.            |  | (Thailand)        
|                                   |  |            |  | Gates Vulca SA                                  |  | (Spain)           
|                                   |  |            |  | Ideal                                           |  | (USA)             
|                                   |  |            |  | Ideal International SA*                         |  | (Mexico)          
|                                   |  |            |  | (ordinary shares - 40% owned)                   |  |                   
|                                   |  |            |  | Plews/Edelmann                                  |  | (USA)             
|                                   |  |            |  | Schrader Bridgeport International Inc           |  | (USA)             
|                                   |  |            |  | Schrader Bridgeport Brasil Ltda                 |  | (Brazil)          
|                                   |  |            |  | Schrader Duncan Ltd *                           |  | (India)           
|                                   |  |            |  | (ordinary shares  50% owned)                   |  |                   
|                                   |  |            |  | Schrader Electronics Ltd                        |  | (Northern Ireland)
|                                   |  |            |  | Schrader  Lu Hai Rubber Metal (Kunshan) Co Ltd |  | (China)           
|                                   |  |            |  | (ordinary shares  60% owned)                   |  |                   
|                                   |  |            |  | Schrader SA                                     |  | (France)          
|                                   |  |            |  | Stackpole Ltd                                   |  | (Canada)          
|                                   |  |            |  | Standard-Thomson Corporation                    |  | (USA)             
|                                   |  |            |  | Stant Manufacturing, Inc                        |  | (USA)             
|                                   |  |            |  | Trico Ltd                                       |  |                   
|                                   |  |            |  | Trico Latinoamericana, SA                       |  | (Argentina)       
|                                   |  |            |  | Trico Products Corporation                      |  | (USA)             
|                                   |  |            |  | Trico Pty Ltd                                   |  | (Australia)       

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|+ | Directly owned by Tomkins plc
|- | -----------------------------

|* | Associated undertaking
|- | ----------------------