EXHIBIT 8.1



Exhibit 8.1  Subsidiaries of the Company as at 31 December 2002



|Air Systems Components                                   |  |                            |  | Industrial & Automotive                   |  |                   
|-------------------------------------------------------- |  | -------------------------- |  | ----------------------------------------- |  | ------------------
|Air System Components LP                                 |  | (USA)                      |  | Gates GmbH                                |  | (Germany)         
|Hart & Cooley Inc                                        |  | (USA)                      |  | Gates SA                                  |  | (France)          
|Lau Industries Inc                                       |  | (USA)                      |  | Gates Argentina SA                        |  | (Argentina)       
|Ruskin Company                                           |  | (USA)                      |  | Gates Australia Pty Ltd                   |  | (Australia)       
|Ruskin Air Management Ltd                                |  |                            |  | Gates do Brasil Industria e Comercio Ltda |  | (Brazil)          
|Ruskin (Thailand) Company Ltd                            |  | (Thailand)                 |  | Gates Canada Inc                          |  | (Canada)          
|                                                         |  |                            |  | Gates Europe NV                           |  | (Belgium)         
|                                                         |  |                            |  | Gates Formed-Fibre Products Inc           |  | (USA)             
|Engineered & Construction Products                       |  |                            |  | Gates (India) Private Ltd                 |  | (India)           
|Aquatic Industries Inc                                   |  | (USA)                      |  | Gates Korea Company Ltd                   |  | (Korea)           
|Cobra Investments (Pty) Ltd(ordinary shares62.4% owned) |  | (Republic of South Africa) |  | (ordinary shares51% owned)               |  |                   
|                                                         |  |                            |  | Gates Nitta Belt Company (Suzhou) Ltd     |  | (China)           
|Dearborn Mid-West Conveyor Company                       |  | (USA)                      |  | (ordinary shares51% owned)               |  |                   
|Dexter Axle Company Inc                                  |  | (USA)                      |  | Gates Polska S.p.z.o.o.                   |  | (Poland)          
|Hattersley Newman Hender Ltd+                            |  |                            |  | The Gates Rubber Company                  |  | (USA)             
|Lasco Bathware Inc                                       |  | (USA)                      |  | Gates Rubber Company (NSW) Pty Ltd        |  | (Australia)       
|Lasco Fittings Inc                                       |  | (USA)                      |  | Gates Rubber Company (Singapore) Pte Ltd  |  | (Singapore)       
|Mayfran International Inc                                |  | (USA)                      |  | Gates Rubber de Mexico SA de CV           |  | (Mexico)          
|Mayfran Europe                                           |  | (The Netherlands)          |  | Gates (U.K.) Ltd                          |  | (Scotland)        
|Pegler Limited+                                          |  |                            |  | Gates Unitta Asia Company Ltd             |  | (Japan)           
|Philips Products Inc                                     |  | (USA)                      |  | (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)           
|Sold post year end:                                      |  |                            |  | Ideal                                     |  | (USA)             
|Milliken Valves Company Inc                              |  | (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 SA                               |  | (France)          
|                                                         |  |                            |  | Standard-Thomson Corporation              |  | (USA)             
|                                                         |  |                            |  | Stant Manufacturing, Inc                  |  | (USA)             
|                                                         |  |                            |  | Trico Ltd                                 |  |                   
|                                                         |  |                            |  | Trico Latinoamericana, SA                 |  | (Argentina)       
|                                                         |  |                            |  | Trico Products Corporation                |  | (USA)             
|                                                         |  |                            |  | Trico Pty Ltd                             |  | (Australia)       



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

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