Exhibit 8

LIST OF SUBSIDIARIES OF CONCORDIA BUS AB (publ)

The following companies are subsidiaries of Concordia Bus AB (publ) as of June 28, 2004.

|Name of Subsidiary                      |                                        | Incorporated in                   
|--------------------------------------- | -------------------------------------- | ----------------------------------
|Operating company                       |                                        |                                   
|Concordia Bus Nordic Holding AB         |                                        | Sweden                            
|Concordia Bus Nordic AB                 |                                        | Sweden                            
|Interbus 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 Fastighetsbolag 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                            
|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                            

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