EXHIBIT 8.1



List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing



Undertakings marked * are direct holdings of Scottish Power plc.



|                                    |  |                              |  |                                    
|----------------------------------- |  | ---------------------------- |  | -----------------------------------
|Name                                |  | Jurisdiction ofincorporation |  | Names under which carry on business
|Arlington Wind LLC                  |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Aspen 1 Limited                     |  | Scotland                     |  |                                    
|                                    |  |                             
|Beaufort Energy Limited             |  | Scotland                     |  |                                    
|                                    |  |                             
|Birmingham Syn Fuel I, Inc.         |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Brentwood Gas Storage LLC           |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Bridger Coal Company                |  | Wyoming, USA                 |  |                                    
|                                    |  |                             
|Caledonian Communications Limited   |  | Scotland                     |  |                                    
|                                    |  |                             
|Caledonian Gas Limited              |  | Scotland                     |  |                                    
|                                    |  |                             
|Camjar plc                          |  | England                      |  |                                    
|                                    |  |                             
|Canopy Botanicals, Inc.             |  | Delaware, USA                |  |                                    
|                                    |  |                             
|Canopy Botanicals, SRL              |  | Bolivia                      |  |                                    
|                                    |  |                             
|Centralia Mining Company            |  | Washington, USA              |  |                                    
|                                    |  |                             
|City Gate Gas Storage LLC           |  | Delaware, USA                |  |                                    
|                                    |  |                             
|Cityscape Global Media Limited      |  | England                      |  |                                    
|                                    |  |                             
|Cityscape Internet Services Limited |  | England                      |  |                                    
|                                    |  |                             
|Cityscape Limited                   |  | England                      |  |                                    
|                                    |  |                             
|Clubcall Telephone Services Limited |  | England                      |  |                                    
|                                    |  |                             
|Clubline Services Limited           |  | England                      |  |                                    
|                                    |  |                             
|Colorado Green Holdings, LLC        |  | Delaware, USA                |  |                                    
|                                    |  |                             
|Colorado Wind Ventures, LLC         |  | Delaware, USA                |  |                                    
|                                    |  |                             
|Columbia Gas Storage LLC            |  | Delaware, USA                |  |                                    
|                                    |  |                             
|Copperteam Limited                  |  | England                      |  |                                    
|                                    |  |                             
|Core Utility Solutions Limited1 2   |  | England                      |  |                                    

---

|1 | Holding shown represents 50% of the total issued share capital;
|- | ---------------------------------------------------------------

|2 | Subsidiary undertaking by virtue of S258(2)(b), as well as by virtue of S258(2)(a), Companies Act 1985
|- | ------------------------------------------------------------------------------------------------------



---

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing



Undertakings marked * are direct holdings of Scottish Power plc.



|                                    |  |                              |  |                                    
|----------------------------------- |  | ---------------------------- |  | -----------------------------------
|Name                                |  | Jurisdiction ofincorporation |  | Names under which carry on business
|CRE Energy Limited                  |  | Northern Ireland             |  |                                    
|                                    |  |                             
|CS Holdings, Inc.                   |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Delta Gas Storage LLC               |  | Delaware, USA                |  |                                    
|                                    |  |                             
|Demon Internet Limited              |  | England                      |  |                                    
|                                    |  |                             
|Demon Limited                       |  | England                      |  |                                    
|                                    |  |                             
|Dispatch Publishing Limited         |  | England                      |  |                                    
|                                    |  |                             
|Emerald Power Generation Limited    |  | England                      |  |                                    
|                                    |  |                             
|Energy West Mining Company          |  | Utah, USA                    |  |                                    
|                                    |  |                             
|EnergyWorks Holdings I              |  | Grand Cayman                 |  |                                    
|                                    |  |                             
|Enstor Louisiana LLC                |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Enstor Operating Company, LLC       |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Enstor, Inc.                        |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Flying Cloud Power Partners LLC     |  | Delaware, USA                |  |                                    
|                                    |  |                             
|GBSO Limited                        |  | Scotland                     |  |                                    
|                                    |  |                             
|Genscot Limited                     |  | Scotland                     |  |                                    
|                                    |  |                             
|Glenrock Coal Company               |  | Wyoming, USA                 |  |                                    
|                                    |  |                             
|Hazelwood Australia, Inc.           |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Hazelwood Ventures, Inc.            |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Heartland Wind LLC                  |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Hillsborough Leasing Services, Inc. |  | New Jersey, USA              |  |                                    
|                                    |  |                             
|Holford Gas Storage                 |  | Scotland                     |  |                                    
|                                    |  |                             
|Interwest Mining Company            |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Ivanhoe Wind Energy LLC             |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Katy Storage and Transportation, LP |  | Texas, USA                   |  |                                    
|                                    |  |                             
|Klamath Energy LLC                  |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Klamath Generation LLC              |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Klondike Wind Power LLC             |  | Oregon, USA                  |  |                                    
|                                    |  |                             
|Koala FSC, Ltd.                     |  | Bermuda                      |  |                                    
|                                    |  |                             
|Lancastrian Holdings Limited        |  | England                      |  |                                    
|                                    |  |                             
|Leblon Sales Corporation            |  | US Virgin Islands            |  |                                    



2



---

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing



Undertakings marked * are direct holdings of Scottish Power plc.



|                                         |  |                              |  |                                    
|---------------------------------------- |  | ---------------------------- |  | -----------------------------------
|Name                                     |  | Jurisdiction ofincorporation |  | Names under which carry on business
|Locomotive Software Developments Limited |  | England                      |  |                                    
|                                         |  |                             
|Locomotive Software Group Limited        |  | England                      |  |                                    
|                                         |  |                             
|Manweb Contracting Services Limited      |  | England                      |  |                                    
|                                         |  |                             
|Manweb Energy Consultants Limited        |  | England                      |  |                                    
|                                         |  |                             
|Manweb Gas Limited                       |  | England                      |  |                                    
|                                         |  |                             
|Manweb Generation (Winnington) Limited   |  | England                      |  |                                    
|                                         |  |                             
|Manweb Generation Holdings Limited       |  | England                      |  |                                    
|                                         |  |                             
|Manweb Holdings Limited                  |  | England                      |  |                                    
|                                         |  |                             
|Manweb Limited                           |  | Scotland                     |  |                                    
|                                         |  |                             
|Manweb Nominees Limited                  |  | England                      |  |                                    
|                                         |  |                             
|Manweb Pensions Trustee Limited          |  | England                      |  |                                    
|                                         |  |                             
|Manweb Services Limited                  |  | England                      |  |                                    
|                                         |  |                             
|Manweb Share Scheme Trustees Limited     |  | England                      |  |                                    
|                                         |  |                             
|Mawlaw 526 Limited                       |  | England                      |  |                                    
|                                         |  |                             
|Megafone (UK) Limited                    |  | England                      |  |                                    
|                                         |  |                             
|Moraine Wind II LLC                      |  | Oregon, USA                  |  |                                    
|                                         |  |                             
|Moraine Wind LLC                         |  | Oregon, USA                  |  |                                    
|                                         |  |                             
|Mountain View Power Partners III LLC     |  | Delaware, USA                |  |                                    
|                                         |  |                             
|New Energy Holdings I, Inc.              |  | Oregon, USA                  |  |                                    
|                                         |  |                             
|New IndiaPower Company One               |  | Mauritius                    |  |                                    
|                                         |  |                             
|New IndiaPower Company Two               |  | Mauritius                    |  |                                    
|                                         |  |                             
|PACE Group, Inc.                         |  | Oregon, USA                  |  |                                    
|                                         |  |                             
|Pacific Bakun Energy BV                  |  | Netherlands                  |  |                                    
|                                         |  |                             
|Pacific Development (Property), Inc.     |  | Oregon, USA                  |  |                                    
|                                         |  |                             
|Pacific Harbor Capital, Inc.             |  | Delaware, USA                |  |                                    
|                                         |  |                             
|Pacific Kinston Energy, Inc.             |  | Oregon, USA                  |  |                                    
|                                         |  |                             
|Pacific Klamath Energy, Inc.             |  | Oregon, USA                  |  |                                    



3



---

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing



Undertakings marked * are direct holdings of Scottish Power plc.



|                                                |  |                              |  |                                    
|----------------------------------------------- |  | ---------------------------- |  | -----------------------------------
|Name                                            |  | Jurisdiction ofincorporation |  | Names under which carry on business
|Pacific Minerals, Inc.                          |  | Wyoming, USA                 |  |                                    
|                                                |  |                             
|Pacific Wind Development LLC                    |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp                                      |  | Oregon, USA                  |  | Pacific Power; Utah Power          
|                                                |  |                             
|PacifiCorp Development Company                  |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Energy Canada Ltd.                   |  | Canada                       |  |                                    
|                                                |  |                             
|PacifiCorp Energy Services, Inc.                |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Energy Ventures, Inc.                |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Environmental Remediation Company    |  | Delaware, USA                |  |                                    
|                                                |  |                             
|PacifiCorp Financial Services, Inc.             |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Future Generations, Inc.             |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Generation International, BV         |  | Netherlands                  |  |                                    
|                                                |  |                             
|PacifiCorp Group Holdings Company               |  | Delaware, USA                |  |                                    
|                                                |  |                             
|PacifiCorp Hazelwood Pty Ltd.                   |  | Victoria, Australia          |  |                                    
|                                                |  |                             
|PacifiCorp Holdings, Inc.                       |  | Delaware, USA                |  |                                    
|                                                |  |                             
|PacifiCorp International Group Holdings Company |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Investment Management Inc.           |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp Trans, Inc.                          |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PacifiCorp UK Limited                           |  | England                      |  |                                    
|                                                |  |                             
|PCC Holdings, Inc.                              |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PFI International, Inc.                         |  | Guam                         |  |                                    
|                                                |  |                             
|PHC Properties Corporation                      |  | Florida, USA                 |  |                                    
|                                                |  |                             
|Phoenix Wind Power LLC                          |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PNF Holdings, Inc.                              |  | Washington, USA              |  |                                    
|                                                |  |                             
|PPM Alta Mesa LLC                               |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PPM Colorado Wind Ventures Inc                  |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|PPM Energy, Inc.                                |  | Oregon, USA                  |  |                                    
|                                                |  |                             
|Psychic Companions Limited                      |  | England                      |  |                                    
|                                                |  |                             
|SaBRe Water Limited                             |  | Scotland                     |  |                                    
|                                                |  |                             
|ScotPower Limited                               |  | Scotland                     |  |                                    



4



---

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing



Undertakings marked * are direct holdings of Scottish Power plc.



|                                                          |  |                              |  |                                    
|--------------------------------------------------------- |  | ---------------------------- |  | -----------------------------------
|Name                                                      |  | Jurisdiction ofincorporation |  | Names under which carry on business
|Scotsgrid Limited                                         |  | Scotland                     |  |                                    
|                                                          |  |                             
|Scotspower Limited                                        |  | Scotland                     |  |                                    
|                                                          |  |                             
|Scottish Power Finance (Jersey) Limited                   |  | Jersey                       |  |                                    
|                                                          |  |                             
|Scottish Power Trustees Limited                           |  | Scotland                     |  |                                    
|                                                          |  |                             
|Scottish Power UK Holdings Limited*                       |  | Scotland                     |  |                                    
|                                                          |  |                             
|Scottish Power UK plc                                     |  | Scotland                     |  |                                    
|                                                          |  |                             
|Scottish Utility Services Limited                         |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Energy Management (Agency) Limited          |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Energy Management Limited                   |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Energy Retail Limited                       |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Finance Limited                             |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Generation Limited                          |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Group Money Purchase Pension Scheme Limited |  | England                      |  |                                    
|                                                          |  |                             
|ScottishPower Inc.                                        |  | Delaware, USA                |  |                                    
|                                                          |  |                             
|ScottishPower Insurance Limited                           |  | Isle of Man                  |  |                                    
|                                                          |  |                             
|ScottishPower Investments Limited                         |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Leasing Limited                             |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower NA 1 Limited*                               |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower NA2 Limited*                                |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Overseas Holdings Limited*                  |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Securities Limited                          |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Share Scheme Trustees Limited               |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Sharesave Trustees Limited                  |  | Scotland                     |  |                                    
|                                                          |  |                             
|ScottishPower Telecommunications Limited                  |  | Scotland                     |  |                                    
|                                                          |  |                             
|SMW Limited                                               |  | Scotland                     |  |                                    
|                                                          |  |                             
|SP Dataserve Limited                                      |  | Scotland                     |  |                                    



5



---

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing



Undertakings marked * are direct holdings of Scottish Power plc.



|                                               |  |                              |  |                                    
|---------------------------------------------- |  | ---------------------------- |  | -----------------------------------
|Name                                           |  | Jurisdiction ofincorporation |  | Names under which carry on business
|SP Distribution Limited                        |  | Scotland                     |  |                                    
|                                               |  |                             
|SP Finance                                     |  | England                      |  |                                    
|                                               |  |                             
|SP Finance 2 Limited                           |  | Scotland                     |  |                                    
|                                               |  |                             
|SP Finance 4 Limited                           |  | Scotland                     |  |                                    
|                                               |  |                             
|SP Finance 5 Limited                           |  | Scotland                     |  |                                    
|                                               |  |                             
|SP Gas Limited                                 |  | Scotland                     |  |                                    
|                                               |  |                             
|SP Manweb plc                                  |  | England                      |  |                                    
|                                               |  |                             
|SP Power Systems Limited                       |  | Scotland                     |  |                                    
|                                               |  |                             
|SP Transmission Limited                        |  | Scotland                     |  |                                    
|                                               |  |                             
|Spotlight Trading Limited                      |  | England                      |  |                                    
|                                               |  |                             
|SPPT Limited                                   |  | England                      |  |                                    
|                                               |  |                             
|SSEB Limited                                   |  | Scotland                     |  |                                    
|                                               |  |                             
|Teledata (Holdings) Limited                    |  | Scotland                     |  |                                    
|                                               |  |                             
|Teledata (Outsourcing) Limited                 |  | England                      |  |                                    
|                                               |  |                             
|Teledata Scotland Limited                      |  | Scotland                     |  |                                    
|                                               |  |                             
|Telephone Information Services plc             |  | England                      |  |                                    
|                                               |  |                             
|Telephone International Media Holdings Limited |  | England                      |  |                                    
|                                               |  |                             
|Telephone International Media Limited          |  | England                      |  |                                    
|                                               |  |                             
|The CallCentre Service Limited                 |  | England                      |  |                                    
|                                               |  |                             
|The Information Service Limited                |  | England                      |  |                                    
|                                               |  |                             
|The IP Systems Operation Limited               |  | England                      |  |                                    
|                                               |  |                             
|TIM Limited                                    |  | England                      |  |                                    
|                                               |  |                             
|Trimont Wind I LLC                             |  | Oregon, USA                  |  |                                    
|                                               |  |                             
|Turnpike 1996 Limited                          |  | England                      |  |                                    
|                                               |  |                             
|Turnpike Limited                               |  | England                      |  |                                    
|                                               |  |                             
|VCI Acquisition Co.                            |  | Oregon, USA                  |  |                                    
|                                               |  |                             
|Venus 5 Limited                                |  | Cayman Islands               |  |                                    
|                                               |  |                             
|Waha Storage & Transportation L.P.             |  | Texas, USA                   |  |                                    
|                                               |  |                             
|Watermark Games Limited                        |  | England                      |  |                                    
|                                               |  |                             
|West Valley Leasing Company, LLC               |  | Oregon, USA                  |  |                                    



6