Exhibit
8.1  Date control
  
  Interest in voting stock held by
  the Group at December 31,Name of subsidiary
  
  Registered in
  
  Core business
  
  acquired (*)
  
  2007
  
  2006
  
  2005Mechel
  International Holdings AG (MIH)(1)
  
  Switzerland
  
  Holding and
  trading
  
  July 1,
  1995
  
  100.0
  %
  100.0
  %
  100.0
  %Mechel
  Metal Supply AG (MMS)
  
  Liechtenstein
  
  Trading
  
  Oct 30, 2000
  
  100.0
  %
  100.0
  %
  100.0
  %Mechel
  Trading House (MTH)
  
  Russia
  
  Holding and
  trading
  
  June 23,
  1997
  
  100.0
  %
  100.0
  %
  100.0
  %Southern
  Kuzbass Coal Company (SKCC), including its most significant subsidiaries:
  
  Russia
  
  Holding and
  trading
  
  Jan 21, 1999
  
  93.5
  %
  93.5
  %
  93.7
  %Krasnogorsk
  Open Pit Mine (KOPM)**
  
  Russia
  
  Coal mining
  
  Jan 21, 1999
  
  
  
  
  
  88.9
  %Tomusinsk
  Open Pit Mine (TOPM)
  
  Russia
  
  Coal mining
  
  Jan 21, 1999
  
  74.4
  %
  74.4
  %
  74.4
  %Olzherassk
  Open Pit Mine (OOPM)
  
  Russia
  
  Coal mining
  
  Dec 28, 1999
  
  
  
  82.9
  %
  81.9
  %Lenin
  Mine (LM)**
  
  Russia
  
  Coal mining
  
  Dec 29, 2001
  
  
  
  
  
  79.0
  %Usinsk
  Mine (UM)***
  
  Russia
  
  Coal mining
  
  Dec 29, 2001
  
  
  
  
  
  80.2
  %Chelyabinsk
  Metallurgical Plant (CMP)
  
  Russia
  
  Steel
  products
  
  Dec 27, 2001
  
  93.8
  %
  93.7
  %
  93.7
  %Southern
  Urals Nickel Plant (SUNP)
  
  Russia
  
  Nickel
  
  Dec 27, 2001
  
  79.9
  %
  79.9
  %
  79.9
  %Vyartsilya
  Metal Products Plant (VMPP)
  
  Russia
  
  Steel
  products
  
  May 24,
  2002
  
  93.3
  %
  93.3
  %
  93.3
  %Beloretsk
  Metallurgical Plant (BMP)
  
  Russia
  
  Steel
  products
  
  June 14,
  2002
  
  90.4
  %
  90.4
  %
  90.3
  %Mechel
  Targoviste SA
  
  Romania
  
  Steel
  products
  
  Aug 28, 2002
  
  86.6
  %
  86.6
  %
  83.7
  %Mechel
  Zeljezara (MZ)
  
  Croatia
  
  Steel
  products
  
  March 17,
  2003
  
  100
  %
  100
  %
  100.0
  %Ural
  Stampings Plant (USP)
  
  Russia
  
  Steel
  products
  
  April 24,
  2003
  
  93.8
  %
  93.8
  %
  93.8
  %Korshunov
  Mining Plant (KMP)
  
  Russia
  
  Iron ore
  mining
  
  Oct 16, 2003
  
  85.6
  %
  85.6
  %
  85.5
  %Mechel
  Campia Turzii SA
  
  Romania
  
  Steel
  products
  
  June 20,
  2003
  
  86.56
  %
  86.56
  %
  84.9
  %Mechel
  Nemunas (MN)
  
  Lithuania
  
  Steel
  products
  
  Oct 15, 2003
  
  100.0
  %
  100.0
  %
  100.0
  %Mechel
  Energo
  
  Russia
  
  Power trading
  
  Feb 3, 2004
  
  100.0
  %
  100.0
  %
  100.0
  %Port
  Posiet
  
  Russia
  
  Transportation
  
  Feb 11, 2004
  
  97.1
  %
  96.93
  %
  80.0
  %Izhstal
  
  Russia
  
  Steel
  products
  
  May 14,
  2004
  
  88.2
  %
  87.9
  %
  87.7
  %Port
  Kambarka
  
  Russia
  
  Transportation
  
  April 27,
  2005
  
  90.4
  %
  90.4
  %
  90.4
  %Kaslinsky
  Architectural Art Casting Plant
  
  Russia
  
  Steel
  products
  
  April 14,
  2004
  
  100.0
  %
  100.0
  %
  100.0
  %Mechel
  Trading Ltd.
  
  Switzerland
  
  Trading
  
  Dec 20, 2005
  
  100.0
  %
  100.0
  %
  100.0
  %Metals
  Recycling OOO
  
  Russia
  
  Scrap
  collecting
  
  March 14,
  2006
  
  100.0
  %
  100.0
  %
  Mechel
  Hardware OOO
  
  Russia
  
  Trading
  
  March 21,
  2006
  
  100.0
  %
  100.0
  %
  Moscow
  Coke and Gas Plant (Moskoks)
  
  Russia
  
  Coke
  production
  
  Oct 4, 2006
  
  97.11
  %
  98.94
  %
  Southern
  Kuzbass Power Plant (SKPP)
  
  Russia
  
  Power
  generation
  
  April 19,
  2007
  
  98.04
  %
  
  
  Southern
  Kuzbass Power Sales Company (SKPS)
  
  Russia
  
  Power sales
  
  June 30,
  2007
  
  72.03
  %
  
  
  Bratsk
  Ferroalloy Plant (BFP)
  
  Russia
  
  Ferroalloy
  production
  
  Aug 6, 2007
  
  100.0
  %
  
  
  Yakutugol
  
  Russia
  
  Coal mining
  
  Oct 19, 2007
  
  100.0
  %
  
  
    
 * Date when a control
interest was acquired by either the Group or Controlling Shareholders.  ** Merged with
SKCC in October 2006  *** Merged with
Lenin Mine in March 2006  (1)       Formerly - Mechel Trading AG (MT). Renamed on December 20,
2005  1