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EXHIBIT
8. 1
 List of Significant Subsidiaries
 Head office
    
    
    
    PercentageName of company
    
    location
    
    Function
    
    ownedSAE Magnetics (H.K.)
Ltd.
    
    Hong Kong
    
    Production of electronic materials and
components
    
    
    100.0
    %TDK Hong Kong Co., Ltd.
    
    Hong Kong
    
    Production of electronic materials and
components
    
    
    100.0
    %TDK Taiwan Corporation
    
    Taipei, Taiwan
    
    Production of electronic materials and
components
    
    
    95.4
    %TDK Xiamen Co., Ltd.
    
    Xiamen, China
    
    Production of electronic materials and
components
    
    
    100.0
    %TDK Fujitsu Philippines
     Corporation
    
    Laguna, Philippines
    
    Production of electronic materials and
components
    
    
    65.8
    %Headway Technologies, Inc.
    
    California, U.S.A.
    
    Production of electronic materials and
components
    
    
    100.0
    %Allied Focus Industry Ltd.
    
    Hong Kong
    
    Production of electronic
materials and components
    
    
    100.0
    %TDK Dalian Corporation
    
    Dalian, China
    
    Production of electronic
materials and components
    
    
    100.0
    %TDK Corporation of America
    
    Illinois, U.S.A.
    
    Sale of electronic
materials and components
    
    
    100.0
    %TDK Electronics Europe GmbH
    
    Düsseldorf, Germany
    
    Sale of electronic
materials and components
    
    
    100.0
    %TDK Singapore (Pte) Ltd.
    
    Singapore
    
    Sale of electronic materials and components, and
     recording media
    
    
    100.0
    %TDK Marketing Europe GmbH
    
    Ratingen, Germany
    
    Sale of recording media
    
    
    100.0
    %TDK Electronics Corporation
    
    New York, U.S.A.
    
    Sale of recording media
    
    
    100.0
    %TDK (Thailand) Co., Ltd.
    
    Bangkok, Thailand
    
    Production of recording
media, and electronic
     materials and components
    
    
    100.0
    %TDK U.S.A. Corporation
    
    New York, U.S.A.
    
    Others
    
    
    100.0
    %TDK Europe S.A.
    
    Luxembourg
    
    Others
    
    
    100.0
    %Lambda Holdings Inc.
    
    California, U.S.A.
    
    Others
    
    
    100.0
    %Lambda Far East Ltd.
    
    Devon, United Kingdom
    
    Others
    
    
    100.0
    %TDK-MCC Corporation
    
    Akita, Japan
    
    Production of electronic materials and
components
    
    
    100.0
    %Densei-Lambda K.K.
    
    Tokyo, Japan
    
    Production of electronic
materials and components
    
    
    58.9
    %TDK Shonai Corporation
    
    Yamagata, Japan
    
    Production of electronic materials and
components
    
    
    100.0
    %TDK Ugo Corporation
    
    Akita, Japan
    
    Production of electronic materials and
components
    
    
    100.0
    %Media Technology Corporation
    
    Yamanashi, Japan
    
    Production of recording media
    
    
    70.0
    %TDK Marketing Corporation
    
    Tokyo, Japan
    
    Sale of recording media
    
    
    100.0
    %TDK Core Co., Ltd.
    
    Tokyo, Japan
    
    Others
    
    
    100.0
    %TDK Service Corporation
    
    Tokyo, Japan
    
    Others
    
    
    100.0
    %