Exhibit 8
 PRINCIPAL SUBSIDIARIES
  Companies treated as part of the banking operationsING Bank N.V.
    
    The NetherlandsBank Mendes Gans N.V.
    
    The NetherlandsING Lease Holding B.V.
    
    The NetherlandsING Corporate Investments B.V.
    
    The NetherlandsING Vastgoed Management Holding B.V.
    
    The NetherlandsING Commercial Finance B.V.
    
    The NetherlandsWestland Utrecht Bank N.V.
    
    The NetherlandsING België N.V.
    
    BelgiumING Bank Slaski S.A.
    
    PolandING Bank Deutschland A.G.
    
    GermanyING Financial Holdings Corporation
    
    United States of AmericaING Middenbank Curaçao N.V.
    
    Netherlands AntillesING Vysya Bank Ltd.
    
    IndiaING Direct N.V.
    
    Canada, Germany, Spain,Australia,
    
    France, United States ofAmerica, Italy,
    
    United KingdomING Bank A.S.
    
    TurkeyCompanies treated as part of the insurance operationsING Verzekeringen N.V.
    
    The NetherlandsNationale-Nederlanden Levensverzekering Maatschappij N.V.
    
    The NetherlandsNationale-Nederlanden Schadeverzekering Maatschappij N.V.
    
    The NetherlandsParcom Capital B.V.
    
    The NetherlandsING Levensverzekering Retail N.V.
    
    The NetherlandsING Schadeverzekering Retail N.V.
    
    The NetherlandsRVS Levensverzekering N.V.
    
    The NetherlandsRVS Schadeverzekering N.V.
    
    The NetherlandsMovir N.V.
    
    The NetherlandsING Re (Netherlands) N.V.
    
    The NetherlandsING Fund Management B.V.
    
    The NetherlandsING Vastgoed Belegging B.V.
    
    The NetherlandsING Zivotna Poistovna a.s.
    
    SlovakiaING Nationale-Nederlanden Polska S.A.
    
    PolandING Nationale-Nederlanden Polska Powszechne Towarzystwo Emerytaine S.A.
    
    PolandING Asigurari de Viata S.A.
    
    RomaniaING Greek Life Insurance Company S.A.
    
    GreeceING Nationale-Nederlanden Magyarorszagi Biztosito Rt.
    
    HungaryNationale-Nederlanden Vida, Compañia de Seguros y Reaseguros S.A.
    
    SpainNationale-Nederlanden Generales, Compañia de Seguros y Reaseguros S.A.
    
    SpainING America Insurance Holdings, Inc.
    
    United States of AmericaING International Insurance Holdings, Inc.
    
    United States of AmericaING Life Insurance and Annuity Company
    
    United States of AmericaING North America Insurance Corporation
    
    United States of AmericaLion Connecticut Holdings Inc.
    
    United States of AmericaReliaStar Life Insurance Company
    
    United States of AmericaReliaStar Life Insurance Company of New York
    
    United States of AmericaSecurity Life of Denver Insurance Company
    
    United States of AmericaING USA Annuity and Life Insurance Company
    
    United States of AmericaING Investment Management Co
    
    United States of AmericaSecurity Life of Denver International Limited
    
    Cayman IslandsING Afore S.A. de C.V.
    
    MexicoING Seguros de Vida S.A.
    
    ChileAFP Capital S.A.
    
    ChileING Insurance Berhad
    
    MalaysiaING Life Insurance Company (Japan) Limited
    
    JapanING Life Insurance Company (Korea) Limited
    
    South KoreaING Life Insurance Company (Bermuda) Limited
    
    Hong Kong