Exhibit 8.1



SUBSIDIARIES



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|Advanced Semiconductor Materials (Netherlands Antilles) N.V.                                              
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|ASM Pacific Technology Limited (subsidiary of Advanced Semiconductor Materials (Netherlands Antilles) N.V.
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|ASM Assembly Automation Limited (subsidiary of ASM Pacific Technology Limited)                            
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|ASM Assembly Materials Limited (subsidiary of ASM Pacific Technology Limited)                             
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|ASM Assembly Products B.V. (subsidiary of ASM Pacific Technology Limited)                                 
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|ASM Assembly Technology Co. Limited (subsidiary of ASM Pacific Technology Limited)                        
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|ASM Pacific Assembly Products Inc. (subsidiary of ASM Pacific Technology Limited)                         
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|ASM Pacific International Marketing Limited (subsidiary of ASM Pacific Technology Limited)                
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|ASM Pacific Investments Limited (subsidiary of ASM Pacific Technology Limited)                            
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|ASM Pacific KOR Limited (subsidiary of ASM Pacific Technology Limited)                                    
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|ASM Assembly Equipment Bangkok Limited (subsidiary of ASM Pacific Technology Limited)                     
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|ASM Semiconductor Materials (Shenzhen) Co. Limited (subsidiary of ASM Pacific Technology Limited)         
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|ASM Technology Singapore Pte. Limited (subsidiary of ASM Pacific Technology Limited)                      
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|ASM Technology (M) Sdn. Bhd. (subsidiary of ASM Pacific Technology Limited)                               
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|Capital Equipment Distribution Limited (subsidiary of ASM Pacific Technology Limited)                     
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|Shenzhen ASM Micro Electronic Technology Co. Limited (subsidiary of ASM Pacific Technology Limited)       
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|Shenzhen ASM Precision Machinery Manufactory Limited (subsidiary of ASM Pacific Technology Limited)       
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|ASM Assembly Equipment (M) Sdn. Bhd. (subsidiary of ASM Pacific Technology Limited)                       
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|ASM Assembly Equipment Trading (Shanghai) Co. Limited (subsidiary of ASM Pacific Technology Limited)      
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|ASM Pacific (Bermuda) Limited (subsidiary of ASM Pacific Technology Limited)                              
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|ASM Asia Limited (subsidiary of ASM Pacific Technology Limited)                                           
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|Edgeward Development Limited (subsidiary of ASM Pacific Technology Limited)                               
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|ASM America, Inc.                                                                                         
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|ASM Front-End Manufacturing Singapore Pte Limited                                                         
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|ASM Japan K.K.                                                                                            
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|ASM Microchemistry Oy                                                                                     
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|NanoPhotonics AG                                                                                          
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|ASM NuTool, Inc.                                                                                          
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|ASM Genitech, Inc.                                                                                        
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|ASM Europe B.V.                                                                                           
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|ASM France S.A.R.L. (subsidiary of ASM Europe B.V.)                                                       
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|ASM Belgium N.V. (subsidiary of ASM Europe B.V.)                                                          
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|ASM United Kingdom Sales B.V. (subsidiary of ASM Europe B.V.)                                             
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|ASM Germany Sales B.V. (subsidiary of ASM Europe B.V.)                                                    
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|ASM Italia S.r.l. (subsidiary of ASM Europe B.V.)                                                         
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|ASM Support and Services Ireland Ltd. (subsidiary of ASM Europe B.V.)                                     
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|ASM China Limited                                                                                         
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|ASM Wafer Process Equipment Limited                                                                       
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|ASM Wafer Process Equipment Singapore Pte Limited                                                         
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|ASM Far East Marketing Limited (subsidiary of ASM Wafer Process Equipment Limited)                        
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|ASM Front-End Sales & Services Taiwan Co., Ltd.                                                           
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|ASM Korea Limited