Exhibit 8

LIST OF SUBSIDIARIES OF CONCORDIA BUS AB (publ)

The following companies are subsidiaries of Concordia Bus AB (publ) as of February 28, 2003.

|Name of Subsidiary                      |                                        | Incorporated in              
|--------------------------------------- | -------------------------------------- | -----------------------------
|Operating company                       |                                        |                              
|Concordia Bus Nordic AB                 |                                        | Sweden                       
|Interbus Göteborg AB                    |                                        | Sweden                       
|Swebus AB                               |                                        | Sweden                       
|Swebus BusCo AB                         |                                        | Sweden                       
|Swebus Express AB                       |                                        | Sweden                       
|Foreign subsidiary                      |                                        |                              
|Concordia Bus Finland Oy AB             |                                        | Finland                      
|Ingeniør M.O. Schøyens Bilcentraler A/S |                                        | Norway                       
|Real estate companies                   |                                        |                              
|Swebus Fastigheter AB                   |                                        | Sweden                       
|                                        | Subsidiaries to Swebus Fastigheter AB: |                              
|                                        |                                        | Alpus AB                     
|                                        |                                        | Malmfältens Omnibus AB       
|                                        |                                        | Enköping-Bålsta Fastighets AB
|Dormant companies                       |                                        |                              
|Arlanda buss AB                         |                                        | Sweden                       
|Billingens Trafik AB                    |                                        | Sweden                       
|Enköping-Bålsta Trafik AB               |                                        | Sweden                       
|Gävle Trafik AB                         |                                        | Sweden                       
|Hälsinge Wasatrafik AB                  |                                        | Sweden                       
|AB Härnösandsbuss                       |                                        | Sweden                       
|AB Interbus Finans                      |                                        | Sweden                       
|Karlstadsbuss AB                        |                                        | Sweden                       
|AB Kristinehamns Omnibusstrafik         |                                        | Sweden                       
|Saltsjöbuss AB                          |                                        | Sweden                       
|Swebus Service AB                       |                                        | Sweden                       
|Swebus Västerås AB                      |                                        | Sweden                       
|Tumlare Buss AB                         |                                        | Sweden                       
|Wasabuss AB                             |                                        | Sweden                       
|Wasatrafik AB                           |                                        | Sweden                       
|AS Concordia Bus Baltic Holding         |                                        | Estonia                      

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